Five ways to make conversation with anyone Conversations are links, which means when yo

第1题

What will man be like in the future—in 5,000 or even 50,000 years from now？ We can only make a guess, of course, but we can be sure that he will be different from what he is today. For man is slo

189. What will man be like in the future—in 5,000 or even 50,000 years from now？ We can only make a guess, of course, but we can be sure that he will be different from what he is today. For man is slowly changing all the time. Let us take an obvious example. Man, even five hundred years ago, was shorter than he is today. Now, on average, men are about three inches taller. Five hundred years is a relatively short period of time, so we may assume that man will continue to grow taller. Again, in the modern world we use our brains a great deal. Even so, we still make use of only about 20% of the brain’s capacity. As time goes on, however, we shall have to use our brains more and more—and eventually we shall need larger ones. This is likely to bring about a physical change too: the head, in particular the forehead, will grow larger. Nowadays our eyes are in constant use. In fact, we use them so much that very often they become weaker and we have to wear glasses. But over a very long period of time it is likely that man’s eyes will grow stronger. On the other hand, we tend to make less use of our arms and legs. These, as a result, are likely to grow weaker. At the same time, however, our fingers will grow more sensitive because they are used a great deal in modern life. But what about hair？ This will probably disappear from the body altogether in course of time because it does not serve a useful purpose any longer. In the future, then, both sexes are likely to be bald. Perhaps all this gives the impression that future man will not be a very attractive creature to look at. This may well be true. All the same, in spite of all these changes, future man will still have a lot in common with us. He will still be a human being, with thoughts and emotions similar to our own. [共5题]

(1) Future man is likely to be different from us ________.

(A) in quite a few ways (B) in almost every way

(C) in great many ways (D) in one or two ways

(2) The reason for believing that future man will be different is that man ________.

(A) began to change five hundred years ago

(B) never stops changing

(C) never stops growing

(D) has recently begun to change

(3) People’s heads will eventually grow larger. This is because their brains ________.

(A) will grow faster than at present

(B) will need more room than at present

(C) will play an important part

(D) will be in constant use

(4) Future man will probably ________.

(A) have bigger eyes (B) get weaker eyes

(C) see better (D) have to wear better glasses

(5) Future man’s hair will ________.

(A) grow darker (B) stop growing completely

(C) fall out more often (D) get longer

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第2题

Part B Directions:Read the following text and answer the questions by choosing the most

Part B

Directions:

Read the following text and answer the questions by choosing the most suitable

subheading from the list A-G for each of the numbered paragraphs(41-45).There

are two extra subheadings which you do not need to use. Mark your answers on

the ANSWER SHEET.

A. Be present

B. Just say it

C. Ask for an opinion

D. Find the"me too"s

E. Name,places,things

F. skip the small talk

G. Pay a unique compliment

Five ways to make conversation with anyone

Conversations are links,which means when you have a conversation with a new person a link gets

formed and every conversation you have after that moment will strengthen the link.

You meet new people every day:the grocery worker,the cab driver,new people at work or the

security guard at the door.Simply starting a conversation with them will form. a link.

Here are five simple ways that you can make the fit move and start a conversation with strangers.

41.

Suppose you are in a room with someone you don’t know and something within you says “I want

to talk with this person”-this is something that mostly happens with all of us.You wanted to say

something-the first word-but it just won’t come out,it feels like it is stuck somewhere.l know the

feeling and here is my advice:just get it out.

Just think:what is the worst that could happen？They won’t talk with you？Well,they are not

talking withing with you now!

Itruly believe that once you get that first word out everything will just flow.

Itruly believe that once you get that first word out everything else will just flow.So keep it

simple"hi","hey"or"hello"-do the best you can to gather all of the enthusiasm and energy you

can,put on a big smile and sey"hi".

42.

It’s a problem all of us face; you have limited time with the person that you want to talk with and

you want to make this talk memorable.

Honestly,if we got stuck in the rut of “h”,”hello”,” how are your”and “what’s going on？”,you will

fail to give the initial jolt to the conversation that can make it so memorable.

So don’t be afraid to ask more personal questions.Twst me,you’ll be surprised to see how much

people are willing to share if you just ask.

43.

When you meet a person for the first time,make an effort to find the things which you and that

person have in common so that you can build the conversation from that point.When you start

conversation from there and then move outwards,you’ll find all of a sudden that the conversation

becomes a lot easier.

44.

Imagine you are pouring your heart out to someone and they are just busy on their phone,and if

you ask for their attention you get the response “I can multitask”.

So when someone tries to communicate with you,just be in that communication

wholeheartedly.Make eye contact.Trust me,eye contact is where all the magic happens.When you

make eye contact,you can feel the conversation.

45.

You all came into a conversation where you first met the person,but after some time you may have

met again and have forgotten their name.Isn’t that awkward! So,remember the little details of the

people you met or you talked with; perhaps the places they have been to.the places they want to

go,the things they like.the things they hate-whatever you talk about.

Vhen you remember such things you can automatically become investor in their well being.So

they feel a responsibility to you to keep that relationship going.

That’s it.Five amazing ways that you can make conversation with almost anyone.Every person is a

really good book to read ,or to have a conversation with!

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第3题

Any person who can read words and understand what they mean is fortunate. More than ha

lf the people in the world cannot read or write. They can learn about things only by watching and listening. However, people who can read are able to learn about anything they wish. People can read a language better if they have listened to it or learned to speak it. Reading, listening, and speaking are ways people come to understand the words of a language. Being able to write also makes reading easier. A mother or father is often a child’s first reading teacher. By speaking to a baby, the parent helps the baby understand what language is and what it is for. Children feel love and joy in the sounds of words. They try to talk back. As babies listen and speak, they store up facts and ideas. Certain things children do in the early years help them learn. Young children enjoy looking at picture books. Later, the parent reads books that the child can look at as well as listen to. At age five many children are beginning to read and write. Some can recognize their own names. Children continue to learn to read in school with their teacher’s help. Sometimes children read out loud. At other times they read silently. They learn to understand and remember. Reading teaches them new facts and helps them get along in everyday life.

1.The word “fortunate” in the first paragraph means ().

A.lucky

B.successful

C.wealthy

D.good

2.People who can read .

A.can learn by reading.

B.can understand a language better.

C.are probably able to learn better.

D.all of the above

3.A child can learn things around very quickly. It may be because ().

A.his parents often speak to him.

B.He can understand things by listening.

C.He has his own storage of knowledge by and by.

D.All of the above.

4.Parents often read books for their children mainly because ().

A.stories in the books can make children calm.

B.Children can gain some knowledge form. the books.

C.It is easy to make children fall asleep.

D.Parents need to talk with their children in this way.

5.Speaking and reading are very important because ().

A.they are two fundamental ways through which children learn a language

B.children should make a living through these ways

C.because children learn the two skills since they are very young

D.children should learn to read to recognize their own names

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第4题

The following scenario relates to questions 6–10.On 1 January 20X5, Blocks Co entered into

The following scenario relates to questions 6–10.

On 1 January 20X5, Blocks Co entered into new lease agreements as follows:

Agreement one This finance lease relates to a new piece of machinery. The fair value of the machine is $220,000. The agreement requires Blocks Co to pay a deposit of $20,000 on 1 January 20X5 followed by five equal annual instalments of $55,000, starting on 31 December 20X5. The implicit rate of interest is 11·65%.

Agreement two This three-year operating lease relates to a fleet of vans. The fair value of the vans is $120,000 and they have an estimated useful life of five years. The agreement requires Blocks Co to make no payment in year one and $48,000 in years two and three.

Agreement three This sale and leaseback relates to a cutting machine purchased by Blocks Co on 1 January 20X4 for $300,000. The carrying amount of the machine as at 31 December 20X4 was $250,000. On 1 January 20X5, it was sold to Cogs Co for $370,000 and Blocks Co will lease the machine back for five years, the remainder of its useful life, at $80,000 per annum.

According to IAS 17 Leases, which of the following is generally considered to be a characteristic of an operating, rather than a finance, lease？

A.Ownership of the assets is passed to the lessee by the end of the lease term

B.The lessor is responsible for the general maintenance and repair of the assets

C.The present value of the lease payments is approximately equal to the fair value of the asset

D.The lease term is for a major part of the useful life of the asset

For agreement one, what is the finance cost charged to profit or loss for the year ended 31 December 20X6？

A.$23,300

B.$12,451

C.$19,607

D.$16,891

The following calculations have been prepared for agreement one: How will the finance lease obligation be shown in the statement of financial position as at 31 December 20X7？

The following scenario relates to questions 6–10.O

A.$44,120 as a non-current liability and $49,271 as a current liability

B.$49,271 as a non-current liability and $44,120 as a current liability

C.$93,391 as a non-current liability

D.$93,391 as a current liability

For agreement three, what profit should be recognised for the year ended 31 December 20X5 as a result of the sale and leaseback？A.$24,000

B.$120,000

C.$70,000

D.$20,000

For agreement two, what would be the correct statement of profit or loss entries for the year ended 31 December 20X5？A.Depreciation of $24,000 and no lease rental expense

B.No depreciation and lease rental expense of $32,000

C.Depreciation of $24,000 and lease rental expense of $32,000

D.No depreciation and lease rental expense of $48,000

请帮忙给出每个问题的正确答案和分析，谢谢！

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第5题

How many ways of communication？

A、Six

B、Three

C、Two

D、Five

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第6题

（a) Define audit risk and the components of audit risk. （5 marks)You are an audit supervis

(a) Define audit risk and the components of audit risk. (5 marks)

You are an audit supervisor of Amethyst & Co and are currently planning the audit of your client, Aquamarine Co (Aquamarine) which manufactures elevators. Its year end is 31 July 2016 and the forecast profit before tax is $15·2 million.

The company undertakes continuous production in its factory, therefore at the year end it is anticipated that work in progress will be approximately $950,000. In order to improve the manufacturing process, Aquamarine placed an order in April for $720,000 of new plant and machinery; one third of this order was received in May with the remainder expected to be delivered by the supplier in late July or early August.

At the beginning of the year, Aquamarine purchased a patent for $1·3 million which gives them the exclusive right to manufacture specialised elevator equipment for five years. In order to finance this purchase, Aquamarine borrowed $1·2 million from the bank which is repayable over five years.

In January 2016 Aquamarine outsourced its payroll processing to an external service organisation, Coral Payrolls Co (Coral). Coral handles all elements of the payroll cycle and sends monthly reports to Aquamarine detailing the payroll costs. Aquamarine ran its own payroll until 31 December 2015, at which point the records were transferred over to Coral.

The company has a policy of revaluing land and buildings and the finance director has announced that all land and buildings will be revalued at the year end. During a review of the management accounts for the month of May 2016, you have noticed that receivables have increased significantly on the previous year end and against May 2015.

The finance director has informed you that the company is planning to make approximately 65 employees redundant after the year end. No decision has been made as to when this will be announced, but it is likely to be prior to the year end.

Required:

(b) Describe SIX audit risks, and explain the auditor’s response to each risk, in planning the audit of Aquamarine Co. (12 marks)

(c) Explain the additional factors Amethyst & Co should consider during the audit in relation to Aquamarine Co’s use of the payroll service organisation. (3 marks)

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第7题

BRT Co has developed a new confectionery line that can be sold for $5·00 per box and that

is expected to have continuing popularity for many years. The Finance Director has proposed that investment in the new product should be evaluated over a four-year time-horizon, even though sales would continue after the fourth year, on the grounds that cash flows after four years are too uncertain to be included in the evaluation. The variable and fixed costs (both in current price terms) will depend on sales volume, as follows.

BRT Co has developed a new confectionery line that

The production equipment for the new confectionery line would cost $2 million and an additional initial investment of $750,000 would be needed for working capital. Capital allowances (tax-allowable depreciation) on a 25% reducing balance basis could be claimed on the cost of equipment. Profit tax of 30% per year will be payable one year in arrears. A balancing allowance would be claimed in the fourth year of operation.

The average general level of inflation is expected to be 3% per year and selling price, variable costs, fixed costs and working capital would all experience inflation of this level. BRT Co uses a nominal after-tax cost of capital of 12% to appraise new investment projects.

Required:

(a) Assuming that production only lasts for four years, calculate the net present value of investing in the new product using a nominal terms approach and advise on its financial acceptability (work to the nearest $1,000). (13 marks)

(b) Comment briefly on the proposal to use a four-year time horizon, and calculate and discuss a value that could be placed on after-tax cash flows arising after the fourth year of operation, using a perpetuity approach. Assume, for this part of the question only, that before-tax cash flows and profit tax are constant from year five onwards, and that capital allowances and working capital can be ignored. (5 marks)

(c) Discuss THREE ways of incorporating risk into the investment appraisal process. (7 marks)

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第8题

学完Lecture 2的课文后，选出每题的正确答案。 How many ways of making our lives more comfortable and saving our environment in this article？

A.Four

B.Five

C.Six

D.Seven

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第9题

There are three ways to make settlement: ______, ______ and make settlement after payment is made.

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第10题

How many ways can be used to make settlement？

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