Our two （）(Certificated Public Accountants) both asked for leave of absences in June.A、CPASB、cpasC、CPAs
题目
Our two （）(Certificated Public Accountants) both asked for leave of absences in June.
- A、CPAS
- B、cpas
- C、CPAs
相似考题
参考答案和解析
更多“Our two （）(Certificated Public Accountants) both asked for leave of absences in June.A、CPASB、cpasC、CPAs”相关问题
-
第1题：
The author advises the public to _____.
［A］ leave out factors such as unconscious impulses
［B］ draw lessons of their own from September 11
［C］ respond decisively to September 11 tragedy
［D］ accept decisions beyond our control
正确答案：B本题考查推理引申。第一段提到，菲尔博士告诉人们要找自己的问题而不要抱怨或责备其他人。第二段最后两句提到，菲尔博士呼吁人们“面对现实”的建议不是革命性的建议，甚至没有考虑到影响人们行为的基本因素，但它仍然是有意义的，并得到了公众的回应。比如，它在我们对“9·11”事件的反省中就很有意义。由此可推知，作者认为对待“9·11”事件我们可以采用菲尔博士的建议，即面对现实，总结自己的经验教训，不把责任推卸到别人身上。因此［B］正确。［A］在第二段倒数第二句的括号中出现，是作者认为菲尔博士的建议中可能忽略的一些重要因素，并不是作者建议大家做的事情。［C］也无从推知。［D］项是根据第二段倒数第三句臆造的选项，也不是作者提倡的观点。
-
第2题：
(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm of
Chartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)
正确答案：
(ii) Consultation – it may not be possible to hold extensive consultations on specialist issues within a small firm, due to a
lack of specialist professionals. There may be a lack of suitably experienced peers to discuss issues arising on client
engagements. Arrangements with other practices for consultation may be necessary.
Training/Continuing Professional Development (CPD) – resources may not be available, and it is expensive to establish
an in-house training function. External training consortia can be used to provide training/CPD for qualified staff, and
training on non-exam related issues for non-qualified staff.
Review procedures – it may not be possible to hold an independent review of an engagement within the firm due to the
small number of senior and experienced auditors. In this case an external review service may be purchased.
Lack of specialist experience – where special skills are needed within an engagement; the skills may be bought in, for
example, by seconding staff from another practice. Alternatively if work is too specialised for the firm, the work could be
sub-contracted to another practice.
Working papers – the firm may lack resources to establish an in-house set of audit manuals or standard working papers.
In this case documentation can be provided by external firms or professional bodies. -
第3题：
有如下程序: includeusing namespace std; class ONE { public: virtual void f() { 有如下程序：
include ＜iostream＞
using namespace std;
class ONE
{
public:
virtual void f() { cout ＜＜ "1"; }
};
class TWO: public ONE
{
public:
TWO() { cout ＜＜ "2"; }
};
class THREE: public TWO
{
public:
virtual void f() {TWO::f(); cout ＜＜ "3"; }
};
int main()
{
ONE aa, *p;
TWO bb;
THREE cc;
p=&cc;
P-＞f();
return 0;
}
执行上面程序的输出是【 】。
正确答案：2213
2213 -
第4题：
We’ll leave our school in________.A.two year and a half
B.two years and a half
C.two and half a years
D.two and half a year
参考答案：B
-
第5题：
was a Vote Leave campaigner during the eu referendum campaign in 2016.In fact,I was one of many Vote Leave volunteers who were in the headquarters on a daily basis.I met Boris Johnson Daniel Hannan and other pro-leave leaders.But I have come to the conclusion that there absolutely should be a referendum on the final Brexit deal.Here's why.Twice now the British people have been asked how they feel about our relationship with the European Union,and twice the British people have said:Hey,I'm not really sure.The first time was at the actual referendum in June 2016,in which the voting public was split 51.9%/48.1%.The second time was the 2017 general election,in which the question of our membership wasn't on the table,but the manner of our exit was,and the result was a hung parliament.The recent revelations concerning Cambridge analytica and AggregatelY,and their involvement in the referendum are serious and troubling.Next to the fact that the gove ment hasnt consulted the public at all on the kind of Brexit it wants,evidence of possible cheating and unethical practices fur-ther undermine the referendum's legitimacy.I wasn’t privy to financial goings-on at Vote Leave.But I remember being surprised when I heard about the formatin.on of BeLeave--the campaign group specifical argeting young people-and even more surprised when I heard the rumour that it was funded by Vote Leave,because that organisation already had a programme of activities to engage young people.I was part of it.Suffice to say,I believe there is evidence of ethical misconduct sing the EU referendum This evidence concerns Vote Leave in the main,but not exclusively.In 10 years'time,shouldn’t we be able to look pack and be certain that the decision to leave was the genuine will of the people,that the new relationship between the UK and the EU was broadly approved of,and that both of those things were in the best interests of the UK?I don't think anybody can say that,even two years after the referendum Why did I vote leave in the first place?Because i listened to the arguments,and nobody on the remain side had satisfactory answers to criticisms of our relationship with the EU.Successive British governments assented to consecutive EU treaties that brought European nations towards"an ever closer union with greater alignment on banking,foreign policy,travel and trade The biggest issues that the world will face over the next century are transnational.Large-scale migration,environmental issues,global food and water shortages,AI and the ethics of advanced technology.Having a substantial framework for national cooperation is a headstart to resolving those issues.I believe that it's possible to want to leave the EU and want international cooperation at the same time,but,setting aside their rhetorical flourishes that doesn't seem like the vision that the chief Brexi teers actually want The UK doesn't need a second in/out referendum-it would defeat the purpose of the first one However,it is vital that the Uk has another,separate referendum on the terms of the final exit arrangement.In that referendum,the public should have the opportunity to accept the deal the government has negotiated,to reject it and ask that it renegotiate,to reject it and leave the EU without a deal,or to remain in the EU he prime minister knows that delivering Brexit,any Brexit,has become an existential issue for the Conservative party in the medium term.So if there is to be another referendum,the government will have to be forced into granting it.This will be an extremely difficult task,and I'm not optimistic about our chances.But over the next year,I'm going to be campaigning with everything I have for that possibility.After all,I'm one of the people who got us into this mess答案：解析：我想说的是,我相信有证据表明,在欧盟公投期间存在道德不端问题。本句为简单句。该句主干为i believe there is evidence;.of引导的为evidence的后置定语。Suffice to say为固定搭配,意为“我只想说,无须多说,可以说”。例如:Suffice to say,jobs are scarce and with no guarantee of iy,there's little to encourage young graduates to stay.译文:可以这样说,工作稀缺而且没有安全保证,年轻人很难留在这里工作。 -
第6题：
I asked two passers-by how to get to the new railway station,but?of them knew it．A.None
B.either
C.Neither
D.both答案：C解析：【考情点拨】考查不定代词。
【应试指导】句意：我问了两个路人怎么去新火车站，但是他们都不知道。none表示“三者以上的都不”，either表示“两者之中的任何一个”，neither表示“两者都不”，both表示“两者都”。此处表示两者都不，故选C。 -
第7题：
Our two （）(Certificated Public Accountants) both asked for leave of absences in June.
ACPAS
Bcpas
CCPAs
C
略 -
第8题：
public class SomeException { } Class a： public class a { public void doSomething（） { } } Class b： public class b extends a { public void doSomething（） throws SomeException { } } Which is true about the two classes？（）
- A、 Compilation of both classes will fail.
- B、 Compilation of both classes will succeed.
- C、 Compilation of class a will fail. Compilation of class b will succeed.
- D、 Compilation of class a will fail. Compilation of class a will succeed.
正确答案:D -
第9题：
翻译：To accept the price you quote would leave us only a small profit on our sales because the principle demand in our city is for articles in the medium price range.
正确答案: 如果接受你报的价格，我们将没有多少利润可言，因为本地市场主要销售中等价格的商品。 -
第10题：
class One { public One foo（） { return this； } } class Two extends One { public One foo（） { return this； } } class Three extends Two { // insert method here } Which two methods， inserted individually， correctly complete the Three class？（）
- A、 public void foo（） { }
- B、 public int foo（） { return 3； }
- C、 public Two foo（） { return this； }
- D、 public One foo（） { return this； }
- E、 public Object foo（） { return this； }
正确答案:C,D -
第11题：
单选题Our two （）(Certificated Public Accountants) both asked for leave of absences in June.ACPAS
Bcpas
CCPAs
正确答案： A解析： 暂无解析 -
第12题：
单选题Was it because he was ill _____ he asked for leave?Aso
Bwhen
Cwhy
Dthat
正确答案： B解析：
句意：是因为他生病了，才请假的吗？此句是it was ... that强调句型的疑问句形式，只需将was提前就可以。 -
第13题：
5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:
Part A – Applicable to All Professional Accountants
Part B – Applicable to Professional Accountants in Public Practice
Part C – Applicable to Employed Professional Accountants
Required:
Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘Employed
Professional Accountants’. (3 marks)
正确答案：
5 BOLEYN & CO
(a) Professional Accountants
■ Professional Accountants are members of an IFAC member body. They may be:
– in public practice or employed professionals;
– a sole practitioner, partnership or corporate body.
■ Professional Accountants in Public Practice (‘practitioners’) are:
– each partner (or person occupying a position similar to that of a partner); and
– each employee in a practice providing professional services to a client irrespective of their functional classification
(e.g. audit, tax or consulting); and
– professional accountants in a practice having managerial responsibilities.
This term is also used to refer to a firm of professional accountants in public practice.
■ Employed Professional Accountants are professional accountants employed in industry, commerce, the public sector or
education. -
第14题：
( ) parents are coming to our school next week.A、The both of his
B、The both his
C、His both
D、Both of his
参考答案：D
-
第15题：
The professor asked us to write a _____________ report.
A、two-hundreds-words
B、two-hundreds-word
C、two-hundred-words
D、two-hundred-word
参考答案：D
-
第16题：
Our English teacher() our buying an English－Chinese dictionary.A、suggested
B、wished
C、hoped
D、asked
参考答案：A
-
第17题：
Our teacher never__us leave class early.A.lets
B.allows
C.make
D.tells答案：A解析：四个被选项中只有let和make之后可接省to的不定式，make意为“使，迫使”，但它不是第三人称单数；let意为“让”。因此，选A。 -
第18题：
Our public transportation is not sufficient for the need of the people in our major cities.A:additional
B:efficient
C:excessive
D:adequate答案：D解析：本句意思：我们的公共交通运输不能满足大城市里人们的需要。sufficient意为“足够的，充足的”，与adequate（足够的）意思相近。additional附加的，另外的；efficient高效的；excessive 过多的。 -
第19题：
Which configuration option will cause the link between two Cisco 3600 Series Multiservice Platforms to become a functional trunk？（）
- A、switchport dynamic auto switchport dynamic auto
- B、switchport access vlan 10 switchport mode dynamic desireable
- C、switchport mode trunk switchport nonegotiate
- D、Leave both ports with the default trunk settings
正确答案:B -
第20题：
Our clients asked us to bring down our prices because they consider them（）.
- A、on the high side
- B、out of line with
- C、are running high
- D、be too high
正确答案:A -
第21题：
Our clients asked us to bring down our prices because they consider them（）。
- A、onthehighside
- B、outoflinewith
- C、arerunninghigh
- D、betoohigh
正确答案:A -
第22题：
You have an Exchange organization.All servers in the organization have Exchange Server 2010 Service Pack 1 （SP1） installed. The organization contains two Mailbox servers named Server1 and Server2.Each Mailbox server has one mailbox database and one public folder database. You discover that all users create public folders on Server1 only. You need to ensure that all users create public folders on Server2 only. What should you do？（）
- A、Move all mailboxes to Server2.
- B、Modify the properties of both mailbox databases.
- C、Remove all public folder replicas from Server1.
- D、Modify the properties of both public folder databases.
正确答案:B -
第23题：
单选题public class SomeException { } Class a： public class a { public void doSomething（） { } } Class b： public class b extends a { public void doSomething（） throws SomeException { } } Which is true about the two classes？（）ACompilation of both classes will fail.
BCompilation of both classes will succeed.
CCompilation of class a will fail. Compilation of class b will succeed.
DCompilation of class a will fail. Compilation of class a will succeed.
正确答案： A解析： 暂无解析