(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a traineeaccountant magazine. In particular, you have been asked to draft guidance on the following questions addressedto the magazine’s helpline:
题目
(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a trainee
accountant magazine. In particular, you have been asked to draft guidance on the following questions addressed
to the magazine’s helpline:
(i) What gifts or hospitality are acceptable and when do they become an inducement? (5 marks)
Required:
For each of the three questions, explain the threats to objectivity that may arise and the safeguards that
should be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions above.
相似考题
更多“(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a traineeaccountant magazine. In particular, you have been asked to draft guidance on the following questions addressedto the magazine’s helpline:”相关问题
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第1题：
I have been asked to draw your attention to the following points.A:withdraw
B:divert
C:attract
D:enhance答案：C解析：本句意思：“我被要求让你注意以下几点。”attract：吸引，例如：The race organizers are trying to attract sponsors.比赛的组织者在想方设法吸引赞助者。withdraw：撤走，例如：Government troops were forced to withdraw．政府军队被迫撤走了。divert：转移注意力，例如: Don't divert the subject into a side issue．别把话题转向枝节问题。enhance：增强，例如：This is an opportunity to enhance the reputation of the company．这是提高公司声誉的机会。 -
第2题：
You are the network consultant from passguide.com. You have been asked for which two features of optical networks allow data to be transmitted over extremely long distances? （）
- A、Encryption
- B、Bandwidth limits
- C、Minimal signal loss
- D、No EMI
正确答案:C,D -
第3题：
While designing your database， you have created the EMPLOYEES table as an index-organized table （IOT）. You want to create a bitmap index on the JOB_ID column to make queries faster. Which task must have been completed so that you are able to create the bitmap index？（）
- A、A primary key must have been created.
- B、A mapping table must have been created.
- C、An overflow tablespace must have been specified.
- D、The PCTTHRESHOLD option must have been specified.
正确答案:B -
第4题：
You have been asked to use a 25 bit subnet mask to segment the following network block: 209.18.12.0. How many usable will there be per subnet?（）
- A、2 hosts
- B、120 hosts
- C、126 hosts
- D、255 hosts
正确答案:C -
第5题：
You have been asked to develop an application that uses only connection-oriented protocols. Which two protocols can you use?（）
- A、PPP
- B、UDP
- C、TCP
- D、ICMP
正确答案:A,C -
第6题：
问答题Practice 5 ● Your company has decided to invest some of this year’s exceptionally high profits in one of the following areas: ● New company buses ● Culture comparative Courses ● Special bonus payments. ● You have been asked to write a report recommending how the profits should be invested and what benefits they would bring respectively. ● Write 200-250 words on your Answer Sheet.正确答案： 【参考范文】
Introduction
The purpose of this report is to analyze how the company should reinvest its profits this year. Options under consideration include purchasing new company buses, providing language training courses and paying special bonuses.
Findings
Options under consideration
New company buses
Despite that the motorcade of company buses are aged, they are still good enough to use. They are equipped with comfortable sofa seats, air-conditioning system and even karaoke. Therefore, their hardware is definitely not out of date. In addition, engines of these vehicles were only replaced last year, and they all came from Bolvo which run very smoothly. As a result, new company buses would be out of the question.
Culture comparative courses
Since the company is planning to increase its international market shares, especially in China and Japan, attending culture comparative courses would be very help for employees to deal with business partners and customers in those regions. Furthermore, courses would also increase cohesion, that is to say, staff members would get on with each other as classmates. They would certainly keep in memory this special period of happy time for many years to come. Therefore, the idea of investing in culture comparative courses is not bad.
Special bonus payments
As is known to all, special bonus payments would stimulate motivations. However, they would not have immediate improvement on the company’s overall performances. In addition, there’s also a potential hazard regarding the resentment of stall ineligible for the payments. If a precedent for future payments is set, think about what we shall do then to boost the morale in a rainy day. Therefore, it would be unwise to invest in bonus payments.
Recommendations
To conclude, investing in culture comparative courses will achieve a win-win situation for both the company and staff. It is recommended that the company arrange courses in Chinese and Japanese for employees who have contact with partners and customers in the above regions. As for other members of staff who are interested, they should also be encouraged to participate in.解析： 暂无解析 -
第7题：
多选题You are the network consultant from passguide.com. You have been asked for which two features of optical networks allow data to be transmitted over extremely long distances? （）AEncryption
BBandwidth limits
CMinimal signal loss
DNo EMI
正确答案： A,C解析： 暂无解析 -
第8题：
问答题Practice 4 ● A foreign business associate is visiting your company for three days. You have been asked to organize the visit and plan appropriate entertainment. ● Write a letter to the visitor outlining a timetable for the visit and describing the activities you have planned. ● Write 200-250 words on your Answer Sheet.正确答案： 【参考范文】
Dear Richard,
Further to our discussion of 6 May, I’m writing to present the scheduled programme during your visit to our company(12—15 May). I‘ll be waiting at the airport on Tuesday morning. If the airliner arrives on time, I’11 take you right to your hotel. Then you can have a rest and refresh yourself. As Mr. Cooper desires to see you before the meeting, you will have a private talk. After that we’ll travel to the company site for the meeting which according to the schedule will run form 15:30 to 17:00. Since that will be a busy day, I recommend a complete relaxation at a nearby entertainment centre. Wednesday’s meeting is due to start at 10:00a.m. A limousine has been arranged to collect you from the hotel at 9 : 40a.m. As the meeting will last for a whole day, we will have a working lunch. When work’s finished, you’11 have some free time at your disposal before attending a welcome banquet to be held at The Sheraton Hotel at 19: 00.
We have enter your name for the Tennis Tournament (9:30 a.m on Thursday morning). Mr. Cooper will pick you up at the hotel at 9:00a.m. Then there is a cocktail party at 12:30 a.m, which some important local government officials will attend.
A sedan will pick you up at your hotel at 9:50a.m on Friday morning to send you to the airport in time for your return flight at 11:50a.m. I’m looking forward to seeing you on the 12th. At the meanwhile, if you have any questions, please do not hesitate to contact me at 01082253922.
Yours sincerely,
Mary Young
Personal Assistant to Mr. Cooper解析： 暂无解析 -
第9题：
单选题You have been asked to use a 28 bit subnet mask to segment the following network block: 108.12.5.0. How many usable hosts per sub-net could you create?（）A10 hosts
B14 hosts
C12 hosts
D16 hosts
正确答案： B解析： 暂无解析 -
第10题：
问答题Practice 2 ● Your company has decided to protect itself safer from industrial espionage. You have been asked to put forward a proposal concerning this. ● Write your proposal, including the following: ● identifying the problems with security, ● suggesting possible measures to be taken, ● mentioning possible dissatisfactions from within with the policy, ● recommendations for how to make the staff happy with it. ● Write 200—250 words.正确答案： 【参考范文】
Introduction
The objective of this proposal is to make the employees pay more attention to industrial espionage and concerning it, we should take some effective measures to cope with the problems.
Findings
A recent investigation has shown that there is something wrong with our company’s security, which will have a very bad effect on development of the company in an all-round way. For instance, a new product programme has been on the discussion. But, some company plans a similar program earlier than us. We have to bear the unpredictable loss. Apart from that, it is very irresponsible for some employees to reveal our customers’ personal information, which defames our company’s reputation as well as despises one’s own moral quality.
Recommendations
Concerning the seriousness of this issue, I would propose that some useful and effective measures should be taken. First of all, only the high level personnel can access to the top confidential documents and other employees cannot look over them or even borrow them with any excuse. Secondly, each employee without his or her own ID and password can not enter the center system of the company’s computer. Thirdly, impeachment mechanism should be improved.
Conclusion
To some extent, these measures would naturally result in dissatisfactions from the staff who may feel restrained. At the same time, they may suspect that our company has no faith in them. As a result, I strongly propose that we should make the staff aware of the importance of anti-espionage actions and we will spare no effort to protect our company safer from industrial espionage.解析： 暂无解析 -
第11题：
单选题While designing your database， you have created the EMPLOYEES table as an index-organized table （IOT）. You want to create a bitmap index on the JOB_ID column to make queries faster. Which task must have been completed so that you are able to create the bitmap index？（）AA primary key must have been created.
BA mapping table must have been created.
CAn overflow tablespace must have been specified.
DThe PCTTHRESHOLD option must have been specified.
正确答案： D解析： 暂无解析 -
第12题：
单选题_____ about the bookkeeper’s honesty, the company asked him to resign.AThere be some questions
BThere are some questions
CThere have been some questions
DThere being some questions
正确答案： A解析：
句意：簿记员的诚实受到质疑，公司要求他辞职。现在分词构成独立主格作状语。 -
第13题：
While designing your database， you have created the EMPLOYEES table as an index/x7forganized table （IOT）. You want to create a bitmap index on the JOB_ID column to make queries faster. Which task must have been completed so that you are able to create the bitmap index？（）
- A、A primary key must have been created.
- B、A mapping table must have been created.
- C、An overflow tablespace must have been specified.
- D、The PCTTHRESHOLD option must have been specified.
正确答案:B -
第14题：
You have been asked to use a 28 bit subnet mask to segment the following network block: 108.12.5.0. How many usable hosts per sub-net could you create?（）
- A、10 hosts
- B、14 hosts
- C、12 hosts
- D、16 hosts
正确答案:B -
第15题：
A customer reports the optical drive is no longer responding. Which of the following questionsshould be asked FIRST?（）
- A、“Did you log in with an administrator account?”
- B、“Have you been to any inappropriate websites?”
- C、“What have you changed since the optical drive worked properly?”
- D、“What has changed since the optical drive worked properly?”
正确答案:D -
第16题：
You （）him so closely; you should have kept your distance．
- A、shouldn’tfollow
- B、mustn’tfollow
- C、couldn’t have been following
- D、shouldn’t have been following
正确答案:D -
第17题：
问答题You have read the following advertisement in a magazine. Recommend a Friend Do you know someone who meets the following criteria? ※ Has a keen interest in other cultures ※ Is able to work as part of a team ※ Has a range of practical skills (indoors or outdoors) ※ Is willing to endure unfamiliar environmental conditions An aid team is looking for people to help out with voluntary work scheme in undeveloped rural areas in my country. If there is someone you would like to recommend for this, please submit a formal proposal to the magazine, clearly addressing the criteria above and outlining the contributions that you feel this person would be able to make to a project of this kind. You have a close friend who wishes to participate in this project and you feel he or she would be very suitable. Please write a recommendation to the magazine. You should write no fewer than 100 words on the answer sheet.正确答案：
2nd NovemberDear principal,
I am writing to recommend Jack as a team member to you. I think he can help a lot in your work.
Jack is a professional photographer who works all around the world to take impressive photos. His experience has proven that he definitely has a keen interest in other culture. Meanwhile, as a space-traveler, he is willing to and be able to endure unfamiliar environmental conditions. Besides, he can take photos both to record and promote this project so as to attract people’s attention and convince them to make more effort on it. At last but not least, he is a really kind person who always helps people in difficult positions.
The facts I mentioned above are the very reasons why I recommend Jack to you. I think he is all qualified and I hope you can agree with me and give him an opportunity to participate this project.
Yours sincerely,
Mary解析： 暂无解析 -
第18题：
单选题A customer reports the optical drive is no longer responding. Which of the following questionsshould be asked FIRST?（）A“Did you log in with an administrator account?”
B“Have you been to any inappropriate websites?”
C“What have you changed since the optical drive worked properly?”
D“What has changed since the optical drive worked properly?”
正确答案： D解析： 暂无解析 -
第19题：
单选题You have been asked to use a 25 bit subnet mask to segment the following network block: 209.18.12.0. How many usable will there be per subnet?（）A2 hosts
B120 hosts
C126 hosts
D255 hosts
正确答案： C解析： 暂无解析 -
第20题：
问答题Practice 4 ● Your company is planning to launch a new mode of cellphone. You have been asked to do some research and put forward a proposal. ● Write your proposal, including the following: ● when and where to launch the cellphone, ● promotion activities to go with the launch, ● possible benefits that the launch will bring to the company, ● possible risks involved. ● Write 200—250 words.正确答案： 【参考范文】
Introduction
This proposal aims at recommending the time and location to launch our new mode of cellphone and suggesting ways of promotion.
When and Where
Time: Since students are the target customers of our new mode of cellphone, the best promotion time will be the summer holiday when new college students are leaving home and have to buy cellphones to communicate with their family.
Place: our best choice is the Victory Shopping Mall located near the campus, as the square in front of the mall has enough space for the launch and there are a dozen colleges around the mall.
How and What
We strongly suggest the following promotion activities:
Promotional flyers: We should create high-quality promotional flyers that tell customers of competitive price and the advanced quality of our product. Our key features and after sales service should also be included in it .
Promotional video: Simple, short-length product demonstration videos are really noticeable. We can show that our cellphone can be used everywhere in the world in the video.
Coupons: Most customers love coupons and a $20 coupon can stimulate sales volume of our new cellphone.
Possible benefits
These promotion approaches will help achieve success for the new product and as a result have a positive impact on the company identity.
Possible risks
The possible risks involved in these promotions are that in summer it rains a lot and maybe there will not be many participants on a rainy day. Therefore, we should pay attention to weather forecast and make a good preparation for a rainy day.解析： 暂无解析 -
第21题：
问答题You have been asked to organize a special event as part of the school’s English Book Week. Suggestions include a book sale, poetry readings and an opportunity to meet the author of one of your English course books. Write a notice for the school notice board to advertise the event. In your notice: ★ describe the kind of event you are planning ★ state exactly where and when it will be held ★ ask for volunteers to help with preparations ★ say how you can be contacted You should write no fewer than 100 words on the answer sheet.正确答案：
Dear students,
As part of the school’s English Book Week, a special event is organized to provide to you suggestions include a book sale, poetry readings as well as an opportunity to meet the author of one of your English course book. This event will be held in the Room 321, H Building at 8 o’clock A.m. May 3rd. Waiting for your coming! Meanwhile, we are looking for volunteers to help with preparations, including material collection and contacting with anthers. If you’re interested or want to have a practice, do not hesitate to contact me. You can call my number 0631-5687526 or sent me an e-mail. My e-mail address is maryhappy@126.com. Remember: we are looking forward to your coming.解析： 暂无解析 -
第22题：
单选题______ about the bookkeeper’s honesty, the company asked him to resign.AThere be some questions
BThere are some questions
CThere have been some questions
DThere being some questions
正确答案： B解析：
簿记员的诚实受到质疑，公司要求他辞职。现在分词构成独立主格作状语。 -
第23题：
问答题Practice 7 ● Your company has planned three training courses：Foreign Language Development, Changes in Technology, Management Skills. ● You have been asked to write a report, recommending the course you think would be most useful for people who do the same kind of job as you. ● Write the report, saying which course you have chosen. ● Explain why you feel it would be the most useful and why the others are not so suitable. ● Write 200-250 words on your Answer Sheet．正确答案： 【参考范文】
To: Mr. Walker, Human Resources Director
From: Zhang Gao, Translating Coordinator
Date: May 16, 2012
Subject: Management Skills Most Suitable for Foreign Language Translators
The Company has planned three training courses for all foreign language translators for the next three months and I have been required to recommend one course as being the most suitable.
The three courses from which a choice may be made are as follows:
(i)English Language Development; (ii) Changes in Technology; (iii) Management Skills.
All translators in the Company have college degrees in English Language and a lot of colleagues in our field have postgraduate qualifications in Translation or Linguistics. Since English Language Training Course of the Company is only to Diploma level and contains nothing new to us, it is not useful for us and is best left to other colleagues.
Two months ago all Company’s translators finished an excellent “Changes in Technology” course, which brought us up-to-date information on use of machine translating and personal computers. Obviously, there is no need for us to attend the “Changes in Technology” course again.
Undoubtedly the “Management Skills” course is the best choice for the Company’s translators. Recently it has been announced that next year our department will be divided into four sections, each of which will serve a specific division of a much-expanded Company. We will recruit twenty new English Language graduates as new translators, five to each section. We four existing translators will be promoted as Heads of Section.
All four of us are shortage of management skills and, when we manage our own sections, such skills will be indispensable. As a result, I will recommend without hesitation that all translators be enrolled for the “Management Skills” training course.解析： 暂无解析