Why are the dishes of fish served for the reunion dinner throughout the whole country？

3 You are the manager responsible for the audit of Lamont Co. The company’s principal activity is wholesaling frozen

fish. The draft consolidated financial statements for the year ended 31 March 2007 show revenue of $67·0 million

(2006 – $62·3 million), profit before taxation of $11·9 million (2006 – $14·2 million) and total assets of

$48·0 million (2006 – $36·4 million).

The following issues arising during the final audit have been noted on a schedule of points for your attention:

(a) In early 2007 a chemical leakage from refrigeration units owned by Lamont caused contamination of some of its

property. Lamont has incurred $0·3 million in clean up costs, $0·6 million in modernisation of the units to

prevent future leakage and a $30,000 fine to a regulatory agency. Apart from the fine, which has been expensed,

these costs have been capitalised as improvements. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended

31 March 2007.

NOTE: The mark allocation is shown against each of the three issues.

Why is it a problem if all the smaller fish species die?

A. It's not healthy for the environment.

B. People only like to catch big fish.

C. There are too many small fish.

D. The smaller fish can get lost in the lake.

We get energy from the foods we eat.Our food supplies energy to keep our organs working.Our food also supplies heat to warm our bodies.

The main energy foods are the carbohydrates (碳水化合物).These are the sugars and starches(淀粉). Wheat and rice are rich in starch and many fruits and vegetables contain considerable amount of sugar. Sweets, honey and jam are also rich in sugar.

Like carbohydrates, fats are food that provides us with energy. Butter, margarine, certain types of fish, eggs, cooking oils and most red meats are rich in fats. Fats can be stored in various parts of the body as reserves of energy. Because fats in general are slowly digested, they satisfy hunger for long periods.

Proteins (蛋白质) are very complex substances. The body needs proteins for the growth of new cells and for the repair and replacement of old cells. Foods rich in proteins are essential to a balanced diet. Milk, some vegetables, meat, chicken, fish, cheese, grains and nuts are some foods rich in proteins.

A good diet will contain a variety of foods so that the body contains all the minerals it needs for good health.

Vitamins are necessary for the proper working of the body. If we eat a variety of foods, we can be sure of obtaining all the vitamins we need.

Water makes up about 70 per cent of the weight of the human body. The average adult needs about two liters of water daily to replace the water the body loses.

1.Of the following substances, which are not used as sources of energy by living things?()

A. Starches

B. Vitamins

C. Proteins

D. Fats

2.If equal weight of the following substances is “burned” in the body,

A. carbohydrates

B. fats

C. vitamins

D. mineral salts

3.A boy grows five centimeters a year.The new material

A. fats

B. vitamins

C. proteins

D.carbohydrates

4.Which of the following is not true?()

A. If a man weighs 150 pounds, 105 pounds are water.

B. Apple, butter and meat are rich in proteins.

C. A well-balanced diet contains proteins, fats, minerals and vitamins.

D. Biscuits, cake and sweets may provide us with energy.

5.People can get all the minerals the body needs by().

A. having a balanced diet

B. drinking more milk

C. eating fruits and vegetables

D. having more fish and eggs

Why is it a problem if all the smaller fish species die?

A．It's not healthy for the environment.

B．People only like to catch big fish.

C．There are too many small fish.

D．The smaller fish can get lost in the lake.

根据以下内容回答题：Nowadays there are more and more ways，of going on holiday．More and more people go abroad every year．Some people even go on two or three holidays a year． There are two types of holiday-makers．The first kind always flocks to seaside resorts when they go on holiday．Their one and only aim is to have a good time by sun-bathing and putting their feet up．They are not a bit interested in local specialities．At mealtimes，if they can get a plate of British“fish and chips”，they’re more than happy!They spend their days in the sun-shine and their evenings getting drunk．and then sleep soundly．If this sort of person forgets to pack the suntan oil，he or she will undoubtedly come home as red as a lobster． The other type of holiday—makers goes to every country to increase their knowledge of for-eign lands．They make use of the chance to travel to improve their world knowledge．For them，going on holiday is educational．Consequently，this sort of travelers will move from p!ace to place every few days．If they visit lots of places in a short span of time，there is no way that they can get a proper feel of a place or fully appreciate the local food and wine． Whichever type of holiday chosen，everybody has the same aim：to put their work to the back of their minds，have as much fun as possible and come home happy and relaxed．

The aim of the first type of holiday-makers is__________ ．

A.to enjoy themselves

B.to enjoy good food

C.to have a good sleep

D.to get drunk

听力原文： (20) To most of us, sharks are the most dangerous fish in the sea and they attack humans. However, according to Doctor Clark, who has studied the behavior. of sharks for twelve years, humans are not normally on the sharks' menu. What do sharks feed on, mainly fish and other sea animals? (18) Doctor Clark also found that sharks don't eat as much food as people think. For instance, a nine-year-old shark only needs two pounds of food a day to keep healthy. But she says, sharks sometimes starve and at other times they fill themselves with what they have killed. Around the world, there are only about one hundred shark attacks on humans each year, ten of which proved fatal. But consider this, in the U. S. alone, about three million people are bitten by dogs each year. Of these, thirty people die. If sharks bite you, says Doctor Clark, the reason is usually because of mistaking you for its natural food. For example, say you went underwater-fishing and saw a shark, you could be in trouble. The shark might go for the injured fish you had attacked and take a bite of you at the same time. (19) If you go into a shark's territory and threaten it, it might try to bite you. That's because sharks are territorial and tend to guard their territory. Like dogs, they protect the area they think is their own.

What does the passage say about the eating behavior. of sharks?

A．They eat huge amounts of food.

B．They usually eat twice a day.

C．They usually eat to their hearts content.

D．They eat much less than people assume.