按照《施工合同文本》规定，在施工中由于（）造成工期延误，经发包人代表确认，竣工日期可以顺延。

A．should know

B．would know

C．knew

D．know

A．knew

B．know

C．have known

D．should know

A．The man and woman are both on the Board of Directors.

B．At least one of the speakers is on the Board of Directors.

C．The Board of Directors doesn't always spend enough money on marketing.

D．The Board of Directors doesn't know how the marketing budget will be spent.

(b) The Superior Fitness Co (SFC), which is well established in Mayland, operates nine centres. Each of SFC’s

centres is similar in size to those of HFG. SFC also provides dietary plans and fitness programmes to its clients.

The directors of HFG have decided that they wish to benchmark the performance of HFG with that of SFC.

Required:

Discuss the problems that the directors of HFG might experience in their wish to benchmark the performance

of HFG with the performance of SFC, and recommend how such problems might be successfully addressed.

(7 marks)

听力原文：W: I wish I hadn't spoken to Brett that way. You know how be can sometimes be.

M: You wouldn't worry about it too much. He's not the type to bear resentment.

Q: What does the man imply？

(16)

A．Brett won't try to get revenge.

B．Brett won't be angry anymore.

C．Brett will not always be so busy.

D．Brett will have forgotten the woman's words.

听力原文：W: I wish I hadn't spoken to Brett that way. You know how be can sometimes be.

M: You wouldn't worry about it too much. He's not the type to bear resentment.

Q: What does the man imply？

(16)

A．Brett won't try to get revenge.

B．Brett won't be angry anymore.

C．Brett will not always be so busy.

D．Brett will have forgotten the woman's words.

I wish I _______ what to do.

A、knew

B、have known

C、know

D、would know

How is the chairman of the board of directors of a joint stock company appointed？

A.They are appointed by all the promoters of the company

B.They are appointed by the general meeting of the shareholders

C.They are appointed by the board of directors and approved by the general meeting of the shareholders

D.They are appointed by the board of directors

How I wish I________(can) make up for the lost time.

(b) a discussion (with suitable calculations) as to how the directors’ share options would be accounted for in the

financial statements for the year ended 31 May 2005 including the adjustment to opening balances;

(9 marks)