单选题______A ThereforeB NeverthelessC On the contraryD Similarly
题目
Therefore
Nevertheless
On the contrary
Similarly
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更多“单选题______A ThereforeB NeverthelessC On the contraryD Similarly”相关问题
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第1题：
(b) Chatam, a limited liability company, is a long-standing client. One of its subsidiaries, Ayora, has made losses
for several years. At your firm’s request, Chatam’s management has made a written representation that goodwill
arising on the acquisition of Ayora is not impaired. Your firm’s auditor’s report on the consolidated financial
statements of Chatam for the year ended 31 March 2005 is unmodified. Your firm’s auditor’s report on the
financial statements of Ayora is similarly unmodified. Chatam’s Chief Executive, Charles Barrington, is due to
retire in 2006 when his share options mature. (6 marks)
Required:
Comment on the ethical and other professional issues raised by each of the above matters and their implications,
if any, for the continuation of each assignment.
NOTE: The mark allocation is shown against each of the three issues.
正确答案：
(b) Unmodified auditor’s reports
Ethical and professional issues
■ An unmodified opinion means, inter alia, that:
– there are no material matters giving rise to disagreement with the auditor; and
– the auditor’s report does not include an emphasis of matter paragraph (e.g. regarding going concern).
■ By implication the auditor must have obtained sufficient appropriate evidence that notwithstanding the losses:
– the going concern basis is appropriate to Ayora’s financial statements and any related matters (e.g. parental
support) are adequately disclosed therein;
– goodwill in Chatam’s consolidated financial statements is not materially impaired.
■ Management’s written representation (that the goodwill is not impaired) must have been necessary (otherwise it should
not have been asked for). This means that Bartolome does not have sufficient other audit evidence. This seems dubious
as management should have carried out an impairment test to satisfy themselves that goodwill is not impaired. This
test should similarly have satisfied Bartolome.
■ If there is evidence that goodwill is impaired management’s refusal to write it down might be considered a fraud.
■ The matter may cast doubt on the quality of audit evidence obtained in other areas. All other matters on which
management representations have been obtained should be reviewed by another audit partner/manager.
■ Charles Barrington is retiring next year and his share options would presumably be worth less if goodwill were written
down. His position in this long-standing client suggests a familiarity threat.
■ Bartolome may be threatened by self-interest to accept the representation as sufficient in order to retain the client.
■ Bartolome may be unduly influenced by a combination of factors (familiarity and previous experience) and failing to
exercise the necessary degree of professional scepticism.
Implications for continuation with assignment
There is no reason why the audit should not be continued. However, a change in senior audit staff and audit manager may
be overdue. The unmodified auditor’s reports should be subject to a cold review and any quality control issues raised with
the staff who conducted the audit. -
第2题：
You think you are clever; _______, I assure that you are very foolish.A.to the contrary
B.on the contrary
C.on contrary
D.on the opposite
参考答案：B
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第3题：
She was very tired, ___she kept on working.A、although
B、nevertheless
C、and
D、however
正确答案:B
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第4题：
(), the Parties hereto have executed this Agreement in duplicate by their duly authorized representatives as of the date first above written.
A、In witness therefore
B、Under witness hereby
C、In witnessess for
D、Under witness therefor
参考答案：A
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第5题：
Certkiller.comhasasoftwareevaluationlab.There&enCertkiller.comhasasoftwareevaluationlab.ThereisaserverintheevaluationlabnamedasCKT.CKTrunsWindowsServer2008andMicrosoftVirtualServer2005R2.CKThas200virtualserversrunningonanisolatedvirtualsegmenttoevaluatesoftware.Toconnecttotheinternet，itusesphysicalnetworkinterfacecard.
Certkiller.comrequireseveryserverinthecompanytoaccessInternet.
Certkiller.comsecuritypolicydictatesthattheIPaddressspaceusedbysoftwareevaluationlabmustnotbeusedbyothernetworks.Similarly，itstatestheIPaddressspaceusedbyothernetworksshouldnotbeusedbytheevaluationlabnetwork.Asanadministratoryoufindyouthattheapplicationstestedinthesoftwareevaluationlabneedtoaccessnormalnetworktoconnecttothevendorsupdateserversontheinternet.YouneedtoconfigureallvirtualserversontheCKTservertoaccesstheinternet.Youalsoneedtocomplywithcompany’ssecuritypolicy.
Whichtwoactionsshouldyouperformtoachievethistask（）
参考答案：A, D
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第6题：
Similarly, the preferential treatment given to occupational disability by the social security service has been increasingly questioned with the demands for the upgrading of benefits for the other types of disability.
正确答案：本题考核知识点：被动语态、过去分词作定语、介词短语作状语的译法
该句子的主句是被动语态结构the preferential treatment has been questioned。对被动语态的翻译，可以将其译为“遭受，受到”等。文章中given to occupational disability by the social security service部分是过去分词短语作定语的结构，修饰主语the treatment。With引导的介词短语作状语，翻译时既可以按照汉语习惯放到句首，也可以独立译成一个分句，突出强调这一事件。
词汇：increasingly字面意思是“渐渐地，逐渐地”，在文中译为“越来越多地”；question作动词时译为“质疑”。Upgrade“上升，上涨，提高”。
译文：同样，社会保障服务给予职业伤残的优惠待遇越来越多地受到了质疑，人们要求提高对其他类型伤残的救济。
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第7题：
Automatic identification systems（AIS）are required to ______．
A.provide safety-related information automatically to shore stations，other vessels and aircraft
B.receive safety-related information automatically from similarly equipped vessels
C.exchange safety-related information with shore-based facilities
D.All of the above
正确答案：D
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第8题：
She tried hard,__she was unsuccessful.A.therefore
B.but
C.or
D.unless答案：B解析：本句句意是：她努力试了，但没有成功。 -
第9题：
Educating patients about receiving surgical procedures is becoming an important issue,______it can reduce anxiety and uncertainty while helping to hasten decisions for undergoing time sensitive surgeries.A.therefore
B.as
C.if
D.however答案：B解析：本题考查连词用法辨析。题目意为“让患者了解接受外科手术手续正在成为一个热点问题，____，它可以减少焦虑和不确定性，同时有助于加快患者作出有时效性的手术决定。” A选项“因此”，B选项“因为，像”，C选项“如果”，D选项“然而”。结合题意，空格后面具体阐释了让患者了解手术手续的好处，因此空格处应当填写表原因的连词，B选项正确。
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第10题：
共用题干
The First Bicycle
The history of the bicycle goes back more than 200 years.In 1791,Count de Sivrac ______(51)onlookers in a park in Paris as he showed______(52)his two-wheeled inven-tion,a machine called the celeriferé.It was basically an______(53)version of a children's toy which had been in use for many years.Sivrac's“celeriferé”had a wooden frame,made in the ______(54)of a horse,which was mounted on a wheel at either end.To ride it,you sat on a small seat,just like a modern bicycle,and pushed______(55)against the______(56)with your legs-there were no pedals.It was impossible to steer a celeriferé and it had no brakes,but despite these problems the invention very much______(57)to the fashionable young men of Paris.Soon they were______(58)races up and down the streets.
Minor______(59)werecommonasridersattemptedafinalburstof_____(60).Controlling the machine was difficult,as the only way to change______(61)was to pull up the front of the “celeriferé”and_____(62)it round while the front wheel was spinning in the air. “Celeriferés”were not popular for long,______(63),as the______(64)of no springs,no steering and rough roads made riding them very uncomfortable.Even so,the wooden celeriferé was the______(65)of the modern bicycle.63._________
A:therefore
B: however
C: so
D: and答案：B解析：根据句意，西夫拉克伯爵使公园里的观众都感到高兴，能表示“使……高兴”意思的只有A和D，而D选项overjoy意为“使……过度兴奋，狂喜”，感情色彩过于强烈，这里应填delight“使……喜悦”。
固定搭配。show off意为“炫耀”。此处是说他在公园炫耀他的两轮发明物。因此B项正确。
一开始发明的自行车应该是个儿童玩具的扩大版，increased意为“增加的”, enormous意为“巨大的”, extended意为“延伸的”均不合题意。
最早的自行车是用木头支架做成马的形状，弄懂意思后答案一目了然，resemblance意为“相似，相似物”, appearance意为“外貌，外观”。
此处意为“用脚使劲蹬地"，故选hard。 heavily意为“沉重地，猛烈地”。
四个选项都跟“地”有点关系，surface意为“表面”, ground意为“地面，土地”, earth 意为“泥土，陆地”, floor意为“地板，地面”，比较之后，只有ground比较合适。
appeal to意为“吸引”,attract本身就是及物动词“吸引”，后不需要加介词to,take to 意为“开始喜欢，开始从事”。
hold races在这里是“举行赛跑”的意思，其他选项不合题意。
人们在最后冲刺的时候，受点小伤是很常见的。只有wound和injury有“受伤，伤害”的意思，wound做名词一般指“伤口，受伤的地方”,injury指“小伤”，为正确答案。
此处表示“最后猛一冲刺”，一定是速度很快，除了B选项之外的三个选项都有“速度”之意，velocity意为“速率，速度”，为科学用语，pace意为“步调，步法”,speed意为 “速度”，是常用词，故选D。
此处的意思是“改变方向”，并不是要改变路线，只有A选项符合题意。
想要改变行车方向需要抬起车头在空中掉转，turn round为惯用搭配，意为“旋转，掉转”,roll和revolve本身就有“旋转”的意思，后面不需加round。
这种自行车并没有长时间受到欢迎，与前面形成转折，用however，因此B项正确。
四个选项都有“综合”吗意思，mixture表示“混合，混合物”,link意为“连接，结合”, combination意为“结合，组合，联合”, union意为“联盟，联合”，全句意为“结合了没有弹簧、没有方向舵，以及遭遇不平整路段等问题，木制双轮车骑起来十分不舒服”，只有C 选项的意思放在此处最恰当。
综合全文大意，我们得知法国人发明的木制双轮车便是现代自行车的始祖，A选项符合题意。 -
第11题：
问答题Chemistry is the study of the behavior and composition of matter. All foods aremade up of chemical substance which undergoes chemical changes when cooking 1．______in an oven or digested within the body. The cooking of meat and vegetables induce 2．______chemical changes, making it more delicious; similarly the leavening action of 3．______baking powder is a straightforward chemical change, as is the conversion ofstarch into sweet sugars by digestion.Cookery is a science requiring a knowledge of chemistry. 4．______This is evident from the variety of cooking products and food additives availableas cooking oils, fats, colorings, sweeteners, tenderizers, flavorings, screamingagents, preservatives, etc. Each is carefully prepared before painstaking 5．______research. It is therefore essential for trained cookers to understand 6．______chemical science in order to appreciate the chemistry nature of foods 7．______and the changes achieving on cooking. Homeworkers should also 8．______know cleansing agents and textiles used in the home and how the latter 9．______responds to the effects of heat, light, water, and chemical cleansing agents. 10．______正确答案：
1.cooking改为cooked 主语all foods是cook的逻辑宾语,因此应使用过去分词形式。
2.induce改为induces 句子主语是the cooking而不是meat and vegetables,动词应使用单数。
3.it改为them 因为其先行词为复数名词短语“the meat and vegetables”。
4.√
5.before改为after 根据文意可以推断这里要表达“之后”的意思,使用before不合逻辑。
6.cookers改为cooks cooker厨房用具,cook厨师。
7.chemistry改为chemical chemistry是名词,此处应用其形容词形式修饰名词。
8.achieving改为achieved 此处要修饰changes,应使用achieved,因为changes不能主动“实现”。
9.在know后加about know认识,知道,know about表达“对……有所了解”之意。
10.responds改为respond the latter指代的是复数名词textiles,故谓语动词应使用复数。解析： 暂无解析 -
第12题：
单选题Which of the following statements is TRUE regarding automatic identification systems（AIS）（）.AAIS is a global tracking system that relies upon INMARSAT C service to communicate vessel position and other safety related information to similarly equipped vessels，aircraft and shore stations within the area
BAIS is a short-range 3 cm X-band radar system that automatically sends a vessel's position and other safety related information to similarly equipped vessels，aircraft and shore stations within the area
CAIS is a short-range VHF-FM system that automatically broadcasts a vessel's position and other safety related information frequently to similarly equipped vessels，aircraft and shore stations within the area
DAIS is a one-way centrally managed system that requires the local VTS to send commands to instruct each vessel to broadcast position and other safety related information to similarly equipped vessels，aircraft and shore stations within the area
正确答案： D解析： 暂无解析 -
第13题：
The London Marathon is a difficult race._______, thousands of runners participate every year.
A)Therefore B)Furthermore C)Accordingly D)Nevertheless
选D吧。
前面提到伦敦马拉松是很艰难的比赛，后面却说成千的运动员每年都来参加。
所以中间要用转折的Nevertheless（不过，仍然） -
第14题：
They have opportunities to learn from professors they()would not be able to access.
A. therefore
B. or
C. otherwise
参考答案：C
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第15题：
Bilingual education Bilingual education has always been and continues to be a/an __________(1) subject. Some critics argue that bilingual education places an unfair burden on schools, and that taxpayers’ money should not be spent teaching immigrants in their native language. Many people _________(2) bilingual education agree that some bilingual programs are better than others, and not all of them are successful. ________(3), research has proven that students __________(4) are literate in their first language will learn how to read and write a second language more easily. ________(5), students who learn important concepts in math and science in their native language will be able to understand these concepts much more easily when they move into all-English courses.
1.
A、major
B、official
C、neutral
D、controversial
2.
A、in terms of
B、in favour of
C、in line with
D、in case of
3.
A、Therefore
B、Obviously
C、However
D、Moreover
4.
A、whose
B、who
C、whom
D、which
5.
A、Consequently
B、Lastly
C、In addition
D、Whatever
参考答案：DBCBC
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第16题：
They intended to lower the cost of the products.()they did not succeed in reducing the package cost.A、Therefore
B、And
C、However
D、Furthermore
参考答案：C
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第17题：
A) therefore
B) consequently
C) however
D) moreover
正确答案：C
答案；C
[试题分析]语意判断题。
[详细解答]结合上下文可知此处为转折意义，而且该词前后都有逗号与其他部分隔开，只有however符合条件。该句意为“但是，在一战结束后的数年中，联邦政府、各州和当地政府逐渐着手实行控制日托所的政策”。
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第18题：
Jim went to answer the phone. _______, Harry started to prepare lunce.
A． However
B． Nevertheless
C． Besides
D． Meanwhile
正确答案：D
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第19题：
A Similarly B In this manner C Otherwise D In this way答案：D解析： -
第20题：
Similarly, he told couples to seek marital counseling____if they’re having trouble communicating.A.on the brink
B.on the verge
C.in particular
D.ahead of time答案：C解析：本题考查介词短语辨析。题目意为：“同样地，他告诉夫妇们去寻求婚姻咨询尤其是如果他们在沟通方面有困难。” A项意为“即将”。B项意为 “濒临”。C项意为“尤其，特别”。D项意为“提前，预先”。结合题意，C项最符合。
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第21题：
A. Furthermore B. Similarly C. But D. Therefore答案：C解析： -
第22题：
Cycling is a good exercise.（）, it doesn't pollute the air.
- A、Therefore
- B、Moreover
- C、But
- D、However
正确答案:B -
第23题：
单选题Air reservoirs are designed, built and tested similarly to （）.Aboiler drums
Bhot wells
Ccondensers
Devaporators
正确答案： B解析： 暂无解析 -
第24题：
单选题Automatic identification systems (AIS) are required to（）.Aprovide safety-related information automatically to shore stations，other vessels and aircraft
Breceive safety-related information automatically from similarly equipped vessels
Cexchange safety-related information with shore-based facilities
DAll of the above
正确答案： C解析： 暂无解析