题目内容

A注册会计师是J公司2005年度会计报表审计的外勤审计负责人,在审计过程中,需对负责年度会计报表审计的助理人员提出的相关问题予以解答,并对其编制的有关审计工作底稿进行复核。请代为做出正确的专业判断。
注册会计师应当在审计报告中清楚地表达对会计报表整体的意见,并对出具的审计报告负责。()

A. 正确
B. 错误

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C注册会计师在ABC会计师事务所承担内部控制审核的工作底稿复核职责。在2005年度承办的内部控制审核业务的相关工作底稿中,存在以下事项,请代为做出正确的专业判断。
如果被审核单位管理当局在其书面声明中已对注册会计师发现的内部控制重大缺陷做了详细陈述,但仍然认为其内部控制能够防止、发现或纠正重大错报或漏报,注册会计师应当在内部控制审核报告中发表否定意见。()

A. 正确
B. 错误

Task 2
Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45.
Sophia Fowler Gallaudet was the deaf woman who founded the first permanent(永久的) public school for the deaf in Hartford, Connecticut. She did not allow her deafness to prevent her from leading a full life. She was educated, raised a family, ran a busy household, and helped to found Gallaudet College.
Sophia Fowler was born deaf on March 20, 1798. At that time, there were no schools for the deaf in America. However, Sophia was smart. She learned many skills by watching the people around her. She learned to cook and sew, and became a modest, happy and charming young lady.
Sophia was nineteen years old when her parents learned that a school for the deaf had been founded in Hartford, Connecticut. She entered the school in 1817. While she was there, the principal(校长) of the school, Thomas Hopkins Gallaudet fell in love with her. They married in 1821. As Mrs. Gallaudet, she was eager to learn from every social situation. Through her contact with the many visitors to her home, she was actually able to continue her education.
Mr. Gallaudet died in 1851, leaving his wife to make a life without him. However, her eight children did not leave her without support. With the help of her grown children, she continued to keep house for those children that had not yet married.
In 1857, Mrs. Gallaudet's youngest son, Edward Miner Gallaudet, became principal of the Columbia Institution for the Deaf in Washington, D.C. He was only 20 years at that time, but his ambition was to establish a college for the deaf.
His mother shared his dream and work. She often met with members of Congress(国会议员) and other important men in order to gain support for her goals. Through them, she helped to obtain funds to found and maintain Gallaudet College.
During her last years, Mrs. Gallaudet spent the winters in Washington, D.C. and the rest of the years travelling and visiting her children and grandchildren. She died on May 13, 1877. Gallaudet has preserved her memory by naming Fowler Hall, which was originally a women's dormitory and is now part of the graduate school, in her honor.
The underlined sentence in paragraph 1 means ______.

A. she could not reach for success because of her deafness
B. although she was deaf, she still had a meaningful life
C. she fought for a full life against her deafness
D. her deafness forced her to lead a simple life

Task 1
Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.
Adidas-Salomon AG, the German athletic-apparel maker, reached an agreement Wednesday to purchase U.S. rival Reebok International Ltd. for $3.8 billion in a bid(企图) to boost its presence in North America and better compete with Nike Inc..
Adidas and Reebok are two of the world's best-known consumer brands, but they're in the shadow of Nike, the giant of the sports wear industry. This deal is intended to help them take on Nike.
"This is a once-in-a-lifetime opportunity to combine two of the most respected and well-known companies in the worldwide sporting goods industry," said Herbert Hainer, chairman and chief executive of Adidas-Salomon. Reebok's top executive, Paul Fireman, said the combination would mean that "we are able to offer an enhanced portfolio(优化的投资组合) of global brands that truly addresses the needs of today's and tomorrow's consumers." Reebok will continue to have a separate identity, retaining its name and its headquarters in the U.S. state of Massachusetts.
The enlarged company will have a fifth of the all-important U.S. market for sports shoes and clothes. The plan is to focus the two brands on different segments of the market. The German arm, Adidas, will continue its emphasis on goods for competitive sports while Reebok will be more of a youth and consumer lifestyle. brand.
Adidas pays a large number of very famous people including the footballer David Beckham and the rap musician Missy Elliot to endorse its products. Reebok has a different approach to marketing which makes less use of big name sponsorship.
What does the underlined phrase "take on" in paragraph one mean?

A. become popular
B. begin to have a particular quality
C. become an opponent in a competition
D. to catch up with

Section B
Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. The conversations and the questions will be spoken only once. When you hear a question, you should choose the correct answer from the 4 choices marked A, B, C, and D.
听力原文:W: Good morning, Mr. Liu. Great to see you!
M: Hello, Li. How is your trip to New York?
W: Well, it's excellent!
M: Really? How long did you stay there?
W: Around a week or so.
M: Did you take some photos?
W: Sure.
(6)

A. Shanghai.
B. New York.
C. London.
D. Sydney.

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