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On March I, a reader's letter published in Lianhe Zaobao's Forum page with the headline "F

eedback from Readers Taken Seriously" caught my eyes. The author cited a number of suggestions he made which received 【C1】______ responses from the authorities and quick follow-up actions to back his observation. His own experiences 【C2】______ him to conclude that: "This is a good 【C3】______ of the democratic system at work in Singapore." Newspaper provides avenues for people to air their views and these are taken seriously by the authority 【C4】______ act promptly to find solutions 【C5】______ problems. 【C6】______ first glance, the letter appears only to affirm the positive and effective communication between government departments and the people. 【C7】______ should not be overlooked, however, is that underpinning this virtuous circle is the 【C8】______ of the media. To begin with, the people must have faith in the media for them to 【C9】______ up problems and issues in the belief that when their concerns are highlighted in the press, the authorities will 【C10】______ the situation. This is evidence of the credibility that the press enjoys among people. Similarly, the government, well 【C11】______ of the influence the newspapers have over its readers, pays close attention to reports, comments and views in the press. And ministries or departments will investigate and 【C12】______ with problems that come under their purview in a speedy manner. This shows that government 【C13】______ the media and believes the concerns expressed by the man in the street are genuine. It is the duty of the media to keep the people 【C14】______ of government policies and major events as well as provide 【C15】______ feedback to the government on the problems and hardships the people face. The media 【C16】______ as a bridge between the government and the people and should seek to make each aware of the concerns of the other and establish an 【C17】______ channel of communication between them. This is also the process 【C18】______ which the media develops its credibility. To win the trust of the people and strengthen its hand, the government should keep 【C19】______ of the changing needs of the people and help them overcome problems. An open and democratic government should respect the fight of the people to have 【C20】______ to information. It should, for example, explain to them the rationale for changing an important policy. And the information should be timely and comprehensive.

【C1】

A．slow

B．swift

C．mild

D．emotional

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更多“On March I, a reader's letter …”相关的问题
第1题
关于I/O类的说明，错误的是（)。

A.I/O类主要有4种

B.InputStream和Reader类用于输入

C.OutputStream和Writer类用于输出

D.Reader和Writer类用于处理二进制文件

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第2题
听力原文：M: What's wrong with the booking office？ I told them I needed a ticket on March 3
0th, and they sent me one for tomorrow, March 13th.

W: Probably something was wrong with their ears or perhaps you didn't make yourself clear.

Q: What's the date when the conversation takes place？

(18)

A．March 3rd.

B．March 29th.

C．March 12th.

D．March 30th.

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第3题
The following trial balance relates to Fresco at 31 March 2012:The following notes are rel

The following trial balance relates to Fresco at 31 March 2012:

The following notes are relevant:

(i) The suspense account represents the corresponding credit for cash received for a fully subscribed rights issue of equity shares made on 1 January 2012. The terms of the share issue were one new share for every five held at a price of 75 cents each. The price of the company’s equity shares immediately before the issue was $1·20 each.

(ii) Non-current assets:

To reflect a marked increase in property prices, Fresco decided to revalue its leased property on 1 April 2011. The Directors accepted the report of an independent surveyor who valued the leased property at $36 million on that date. Fresco has not yet recorded the revaluation. The remaining life of the leased property is eight years at the date of the revaluation. Fresco makes an annual transfer to retained profits to reflect the realisation of the revaluation reserve. In Fresco’s tax jurisdiction the revaluation does not give rise to a deferred tax liability.

On 1 April 2011, Fresco acquired an item of plant under a finance lease agreement that had an implicit finance cost of 10% per annum. The lease payments in the trial balance represent an initial deposit of $2 million paid on 1 April 2011 and the first annual rental of $6 million paid on 31 March 2012. The lease agreement requires further annual payments of $6 million on 31 March each year for the next four years. Had the plant not been leased it would have cost $25 million to purchase for cash.

Plant and equipment (other than the leased plant) is depreciated at 20% per annum using the reducing balance method.

No depreciation/amortisation has yet been charged on any non-current asset for the year ended 31 March 2012. Depreciation and amortisation are charged to cost of sales.

(iii) In March 2012, Fresco’s internal audit department discovered a fraud committed by the company’s credit controller who did not return from a foreign business trip. The outcome of the fraud is that $4 million of the company’s trade receivables have been stolen by the credit controller and are not recoverable. Of this amount, $1 million relates to the year ended 31 March 2011 and the remainder to the current year. Fresco is not insured against this fraud.

(iv) Fresco’s income tax calculation for the year ended 31 March 2012 shows a tax refund of $2·4 million. The balance on current tax in the trial balance represents the under/over provision of the tax liability for the year ended 31 March 2011. At 31 March 2012, Fresco had taxable temporary differences of $12 million (requiring a deferred tax liability). The income tax rate of Fresco is 25%.

Required:

(a) (i) Prepare the statement of comprehensive income for Fresco for the year ended 31 March 2012.

(ii) Prepare the statement of changes in equity for Fresco for the year ended 31 March 2012.

(iii) Prepare the statement of financial position of Fresco as at 31 March 2012.

The following mark allocation is provided as guidance for this requirement:

(i) 9 marks

(ii) 5 marks

(iii) 8 marks (22 marks)

(b) Calculate the basic earnings per share for Fresco for the year ended 31 March 2012. (3 marks)

Notes to the financial statements are not required.

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第4题
I recently wrote an autobiography in which I recalled many old memories. One of them was f
rom my school days, when our ninth grade teacher, Miss Raber, would pick out words from Reader's Digest to test our vocabulary.

Today, more than 45 years later, I always check out " It pays to Enrich Your Word Power" first when the Digest comes each month. I am impressed with that idea, word power. Reader's Digest knows the power that words have to move people to entertain, inform. and inspire. The Digest editors know that the big word isn't always the best word. Take just one example, a Quotable Quote from the February 1985 issue: " Time is a playful thing. It slips quickly and drinks the day like a bowl of milk. "

Seventeen words, only two of them more than one syllable, yet how much they convey! That's usually how it is with Reader's Digest. The small and simple can be profound.

As chairman of a foundation to restore the Statue of Liberty, I've been making a lot of speeches lately. I try to keep them fairly short. I use small but vivid words: words like "hope" , "guts", "faith" and "dreams". Those are words that move people and say so much about the spirit of America.

Don't get me wrong. I'm not against using big words, when it is right to do so, but I have also learned that a small word can work a small miracle—if it's the right word, in the right place, at the right time. It's a "secret" that I hope I will never forget.

The passage is mainly about______.

A．one of the many old memories

B．using simple words to express profound ideas

C．Reader's Digest and school speeches

D．how to make effective speeches

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第5题
（c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstandin

(c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstanding natural beauty’ on

which to build a retail ‘megastore’ and warehouse in late 2005. Local government planning permission for the

development, which was received in April 2005, requires that three 100-year-old trees within the valley be

preserved and the surrounding valley be restored in 2006. Additions to property, plant and equipment during

the year include $4·4 million for the estimated cost of site restoration. This estimate includes a provision of

$0·4 million for the relocation of the 100-year-old trees.

In March 2005 the trees were chopped down to make way for a car park. A fine of $20,000 per tree was paid

to the local government in May 2005. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Volcan for the year ended

31 March 2005.

NOTE: The mark allocation is shown against each of the three issues.

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第6题
On 1 October 2010 Prodigal purchased 75% of the equity shares in Sentinel. The acquisition
was through a share exchange of two shares in Prodigal for every three shares in Sentinel. The stock market price of Prodigal’s shares at 1 October 2010 was $4 per share.

The summarised statements of comprehensive income for the two companies for the year ended 31 March 2011 are:

The following information for the equity of the companies at 1 April 2010 (i.e. before the share exchange took place) is available:

The following information is relevant:

(i) Prodigal’s policy is to revalue the group’s land to market value at the end of each accounting period. Prior to its acquisition Sentinel’s land had been valued at historical cost. During the post acquisition period Sentinel’s land had increased in value over its value at the date of acquisition by $1 million. Sentinel has recognised the revaluation within its own financial statements.

(ii) Immediately after the acquisition of Sentinel on 1 October 2010, Prodigal transferred an item of plant with a carrying amount of $4 million to Sentinel at an agreed value of $5 million. At this date the plant had a remaining life of two and half years. Prodigal had included the profit on this transfer as a reduction in its depreciation costs. All depreciation is charged to cost of sales.

(iii) After the acquisition Sentinel sold goods to Prodigal for $40 million. These goods had cost Sentinel $30 million. $12 million of the goods sold remained in Prodigal’s closing inventory.

(iv) Prodigal’s policy is to value the non-controlling interest of Sentinel at the date of acquisition at its fair value which the directors determined to be $100 million.

(v) The goodwill of Sentinel has not suffered any impairment.

(vi) All items in the above statements of comprehensive income are deemed to accrue evenly over the year unless otherwise indicated.

Required:

(a) (i) Prepare the consolidated statement of comprehensive income of Prodigal for the year ended 31 March 2011;

(ii) Prepare the equity section (including the non-controlling interest) of the consolidated statement of financial position of Prodigal as at 31 March 2011.

Note: you are NOT required to calculate consolidated goodwill or produce the statement of changes in equity.

The following mark allocation is provided as guidance for this requirement:

(i) 14 marks

(ii) 7 marks (21 marks)

(b) IFRS 3 Business combinations permits a non-controlling interest at the date of acquisition to be valued by one of two methods:

(i) at its proportionate share of the subsidiary’s identifiable net assets; or

(ii) at its fair value (usually determined by the directors of the parent company).

Required:

Explain the difference that the accounting treatment of these alternative methods could have on the consolidated financial statements, including where consolidated goodwill may be impaired. (4 marks)

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第7题
听力原文：W: Dad says we should make a wish list for the redecorating.M: The kitchen walls

听力原文：W: Dad says we should make a wish list for the redecorating.

M: The kitchen walls could really do with a lick of paint.

W: Yeah, there are quite a few tomato stains from all your great Italian cooking, Tim!

M: Art comes at a price, you know.

W: Yes, chef. Well, I think a power-shower would be fantastic.

M: (22)There's nothing really wrong with the one we've got, is there？

W: Well, I suppose it works OK. But it doesn't match the style. of our bathroom.

M: Who cares？ We only need a shower. What's more, doesn't the power-shower use more energy？

W: OK, let's talk about it later.

M: So what else do you want to have on the wish list？

W: How about a dish washer？ I'm far too sick of washing dishes after every meal every day. Besides, I have a lot of other housework to do.

M: Everybody in this family has to share the chores; it's a rule, you know. (23)Anyway, I think a dish washer may be a good idea; at least it won't spill the water on the floor everywhere.

W: Hey, don't try my patience. You didn't do any better than me. Last time when I had a fever, you offered to help, and you broke two plates. Don't you remember？

M: OK, I'm sorry. Oh, I nearly forgot that there is something wrong with the blender. The motor in it doesn't work. We need to buy a new one.

W: Don't we have a free repair？ How long is the guarantee time？

M: (24) Six months. And we bought it in March 7th, or 8th...

W: No, March 10th. Here is the receipt. And tomorrow is the deadline. We must hurry, or we will lose another 120 dollars.

(23)

A．Because the old one needs more energy.

B．Because the old one is still in good conditions.

C．Because they couldn't afford buying a new one.

D．Because the old one doesn't match the style. of the bathroom.

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第8题
（a) （i) Identify and explain FOUR financial statement assertions relevant to classes of tr

(a) (i) Identify and explain FOUR financial statement assertions relevant to classes of transactions and events for the year under audit; and

(ii) For each identified assertion, describe a substantive procedure relevant to the audit of REVENUE. (8 marks)

(b) Hawthorn Enterprises Co (Hawthorn) manufactures and distributes fashion clothing to retail stores. Its year end was 31 March 2015. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.

(i) Supplier statement reconciliations

Hawthorn receives monthly statements from its main suppliers and although these have been retained, none have been reconciled to the payables ledger as at 31 March 2015. The engagement partner has asked the audit senior to recommend the procedures to be performed on supplier statements. (3 marks)

(ii) Bank reconciliation

During last year’s audit of Hawthorn’s bank and cash, significant cut off errors were discovered with a number of post year-end cheques being processed prior to the year end to reduce payables. The finance director has assured the audit engagement partner that this error has not occurred again this year and that the bank reconciliation has been carefully prepared. The audit engagement partner has asked that the bank reconciliation is comprehensively audited. (4 marks)

(iii) Receivables

Hawthorn’s receivables ledger has increased considerably during the year, and the year-end balance is $2·3 million compared to $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)

Required:

Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.

Note: The mark allocation is shown against each of the three matters above.

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第9题
听力原文：W: Sir, you’ve been using the online catalogue for quite a while. Is there anythi
ng I can do to help you？

M: Well, I’ve got to write a paper about Hollywood in the 30s and 40s, and I’m really struggling. There are hundreds of book, and I just don’t know how to begin.

W: Your topic sounds pretty big. Why don’t you narrow it down to something like… uh, the history of the studios at that time.

M: You know, I was thinking about that, but more than 30 books come up when I typed in “Movie Studio”.

W: You could cut that down even further by listing the specific years you want. Try adding “1930s” or “1940s” or maybe “Golden Age”.

M: “Golden Age” is a good idea. Let me type it in… Hey, look, just 6 books this time. That’s a lot better.

W: Oh… another thing you might consider… have you tried looking for any magazine or newspaper article？

M: No, I’ve only been searching for books.

W: Well, you can look up magazine articles in the Reader’s Guide to Periodical Literature. And we do have the Los Angeles Times available over there. You might go through their index to see if there’s anything you want.

M: Okay, I think I’ll get started with these books and then I’ll go over the magazines.

W: If you need any help, I’ll be over at the Reference Desk.

M: Great. Thanks a lot.

(20)

A．Searching for reference material.

B．Watching a film of the 1930's.

C．Writing a course book.

D．Looking for a job in a movie studio.

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第10题
听力原文：M: Hi, Helen, what do you think of our class in children's literature？W: It looks

听力原文：M: Hi, Helen, what do you think of our class in children's literature？

W: It looks pretty good. I was surprised to see you in there. Are you also majoring in elementary education？

M: No, I'm not, but as a psychology major, I can use this to fulfill the requirement in developmental psychology.

W: Have you finished the first assignment yet？

M: Not yet. I just bought the books today. How bout you？

W: I started this afternoon. It's great fun reading those wonderful children's stories by Dr. Thews.

M: Dr. Thews？ I don't remember seeing his name on the reading list.

W: His full name is Theodore Thews Gaisell. That's how it's listed in the bibliography. Dr. Thews is his pen name.

M: I loved reading those stories as a child. It'll be interesting to read them now from a different perspective. I guess it's give me a good idea on how children think.

W: Those stories are also great for classroom use.

M: How is that？

W: Well, take a typical Dr. Thews' book like The Cat in the Hat. It was a controlled vocabulary of only 200 words.

M: So that means the children get lots of practice in using a small number of words over and over.

W: Exactly. In fact, The Cat in the Hat was written primarily to show how a controlled vocabulary reader could also be interesting and fun.

M: Well, it sounds like all these courses are also going to be interesting and fun. I think I'll get started on this reading list tonight.

(23)

A．Art history.

B．Elementary education.

C．American literature.

D．Psychology.

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