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ISA 570 Going concern identifies events and conditions that may cast doubt about the going

concern assumption. Which of the following are identified by ISA 570 as financial factors? (1) Loss of key customers (2) Net liability position (3) Substantial operating losses (4) Shortages of key raw materials

A、(1) and (2)

B、(1) and (4)

C、(2) and (3)

D、(3) and (4)

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更多“ISA 570 Going concern identifies events and conditions that may cast doubt about the going”相关的问题

第1题

The writer argues that going about the problem of pronunciation in the wrong way is

A.an obvious cause of not grasping the problem correctly.

B.a fundamental consequence of not speaking well.

C.a consequence of not grasping the problem correctly.

D.not an obvious cause of speaking poorly.

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第2题

听力原文:Host: Welcome to our program. There is no doubt that the Internet has been a valuable tool in our business and personal life. On this segment we are going to see how the network is being used to extend the enterprise and improve customer relationships.

Well, let's introduce our guests. Mike Emmi, the Chairman and Executive Officer of Systems & Computer Technology Corporation, or SCT, and Scott Nevins, President and Chief Executive Officer of ClientSoft Incorporated. Gentlmen, welcome to both of you. Scott, let's start with you. I understand that you've been using proprietary technology to help organization maximize their investment and technology. What does all that mean?

Scott Nevins, President & CEO, ClientSoft Inc.: It's a good question. We are a software technology company and we use our produces to build these Web-based applications, e-business applications, to take and leverage the information that an organization has on its mainframe. Without making any changes whatsoever, within a very short period of time, we take that information and translate that into something that's useable for a person like you and I to be able to get that information and understand what the information is all about.

Host: Well, we want to have a closer look at how this works, so we sent our correspondent to MetLife in Warwick, Rhode Island to send back this report.

Correspondent: Yesterday, an independent insurance agent would write up a policy and submit it on paper to the parent company's main office. Then it might take a day or two or three to be processed. Tomorrow, that same agent will point a click through a secure, easy-to-navigate browser that connects to the company's mainframe. for instant and accurate policy transactions. Well, tomorrow is today at MetLife in Warwick, thanks to ClientSoft's Webpack 2000. In the past, MetLife never gave its agents access to its mainframe. because it's not easy to do business with mainframe. The application of Webpack 2000 just changed the whole equation between the parent company and its agents. It significantly improves the ease of doing business. Even for today's computer-savant insurance agents, the language of the computer mainframe. is far from English. ClientSoft takes that computereae and translates it into easy, fill-in-the-blanks Web pages. Not only does ClientSoft make the agent's job easier in the officer, but now combing the portability of cell phones with Internet access of a Lap-top PCm the agent is able to access the company's mainframe, access to powerful information from any remote location, for example, from a customer's house. This revolutionary technology is hoped to change the way the insurance industry operates.

Host: Well, Mike, as I understand, the SCT is focused on making life easier for the customers. What can you tell us about that, Mike?

Mike Emmi, Chairman and Executive officer, SCT: We think the world is changing pretty dramatic- ally and the customers now have the power. Smarter organizations are recognizing that, so they realize that they have to build relationships and develop loyalty with their customers. SCT is helping organizations identify and leverage key relationships using Internet technology. For ex- ample, Campus Pipeline Solutions, one of our integrated enterprise software solutions, provides students, faculty administrations, and staff with access to information they need when and where they want it.

Don't confuse this with a website. Campus Pipeline gives each user their own personalized pipeline that brings together research materials, course materials, online registration and other relevant information the institution or the Internet can provide. For new students on the campus, Pipeline is making college life a lot easier. Campus pipeline is just one example of how SCT is helping organizations use technology to leverage key relationships.

Host: Well, obviously, on the bottom line you're trying to est

A.By extending the enterprise.

B.By using proprietary technology.

C.By improving customer relationships.

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第3题

E

Here is a poster on a middle school website.

Going , Going , Gone !

The Haynes Middle School Parent Teacher Organization

invites you to attend our latest fund(基金) -raiser,

The Fourth Annual Haynes School Auction(拍卖) !

Saturday . May 10

6: 00pm-11: 00pm

in the school hall

6: OOpm-6: 30 pm: All items for auction are previewed.

6: 30pm-7 : 00 pm : Silent auction begins.

7: OOpm-7: 30 pm: Highest bidders (出价人) from silent auction are determined.

7: 30pm-ll: 00 pm : Main auction begins.

Items up for bid in the silent auction range in value from $5. 00 to $30. 00.

Items up for bid in the main auction include the following :

◆Airline tickets to a place of your choice

◆Weekend getaways at first-class hotels .

◆Season tickets to the Chicago Bears football game

◆ $50 gift tickets to local gift shops, restaurants, and salons

◆Theater tickets to The Merchant of Venice

Don' t miss the boatl Book your tickets today. Last year, tickets sold out in five days! Tick-

ets are sold on a first-come, first-served basis. $15. 00 per person. All the money from the auction

will be given to the Haynes School computer laboratory.

72. Which of the following is NOT mentioned as being up for bid at the auction?

[ A] A movie pass to the local cinema.

[B]A weekend stay at a hotel.

[ C] A ticket to a restaurant.

[ D ] Airline tickets.

点击查看答案

第4题

下列各 Instinctively, the first thing we want to know about a disease is whether it is going to kill us. Twenty-five years ago, tiffs was the only question about AIDS we couJd anwer with any certainty; now, it is the only question we really camaot answer well at all. By now, those of us in the AIDS business long term have cared for thousands of patients. No one with that kind of personal experience can doubt for a moment the deadly potential of H. I. V. or the life-saving capabilities of the drugs developed against it. But there are also now htmdreds of footnotes and exceptions and modifications to those two facts that make the big picture ever murkier (扑朔迷离). We have patients scattered at every possible point: men and women who cruise on their medications with no problems at all, and those who never become stable on them and die of AIDS; those who refuse them until it is too late, and those who never need them at all; those who leave AIDS far behind only to die from lung cancer or breast cancer or liver failure, and those few who are killed by the medications themelves. So, when we welcome a new patient into our world, one whose fated place in this world is still unclear, and that patient asks us, as most do, whether this illness is going to kill him or not, it often takes a bit of mental stammering (口吃 ) before we hazard an answer,Now, a complete rundown of all the news from the front would take hours. The statistics change almost; hourly as new treatments appear. It is all too cold, too mathematical, too scary to dump on the head of a sick, frightened person. So we simplify. "We have good treatments now, we say. "You should do fine. " Once, not so long ago, we were working in another universe.Now we have simply rejoined the carnival ( 嘉年华) of modern medicine, noisy and encouraging, confusing and contradictory, fueled by the eternal balancing of benefits and risks. You can.win big, and why shouldnt you, with the usual fall-safe combination of luck and money. You have our very best hopes, so step right up: we sell big miracles but, offer no guarantees. What does the author say about AIDS?

A.It is definitely deadly twenty-five years ago.

B.The patients want to know everything about it.

C.We can answer anything about it with certainty now.

D.We could not answer questions about it well before.

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第5题

Part B (10 points)

You are going to read a list of headings and a text about periodicals in the world. Choose the most suitable heading from the list or each numbered paragraph. The first and last paragraphs of the text are not numbered. There is one extra heading which you do not need to use.

A. Periodicals in initial stage

B. The function of periodicals

C. Newspapers and other periodicals online

D. The introduction of reviews

E. Features of periodicals

F. The emergence of modern periodicals

Periodicals refer to publications released on a regular basis that may include news, feature articles, poems, fictional stories, or other types of writing. Many periodicals also include photographs and drawings. Periodicals that are aimed at a general audience, such as weekly news roundups or monthly special-interest publications, are also called magazines. Those with a more narrow audience, such as publications of scholarly organizations, can be termed journals. While newspapers are periodicals, the term generally has come to refer to publications other than dailies.

(41)______.

Historically, most periodicals have differed from newspapers in their format, publication schedule, and content. Most newspapers deal with the news of the day and are issued on pulp paper with relatively large, unbound pages. By contrast, other types of periodicals focus on more specialized material, and when they deal with news they tend to do so in the form. of summaries or commentaries. For centuries these periodicals generally have been printed on finer paper than newspapers, with smaller bound pages, and issued at intervals longer than a day (weekly, every two weeks, monthly, quarterly, or even annually).

(42)______.

In the 1990s, with the growth of the Internet, publishers began to release newspapers and other periodicals online. This development blurred the line between the two forms because the general format and design of online newspapers and periodicals are similar, and the publication schedules of both forms became more flexible. For example, many newspaper publishers update their online versions throughout the day, and some online periodicals do the same. Despite these technological changes, the two forms' differing emphasis in choice of content remains a distinguishing factor.

(43)______.

The earliest periodicals include the German Erbauliche Monaths-Unterredungen (Edifying Monthly Discussions, 1663-1668), the French Journal des Sayahs (1665; subsequently titled Journal des Savants), and the English Philosophical Transactions (1665) of the Royal Society of London. These were essentially collections of summaries (later essays) on developments in art, literature, philosophy, and science.

(44)______.

The first periodical of the modern general type, devoted to a miscellany of reading entertainment, was the English publication The Gentleman's Magazine (1731-1907)—the first instance of the use of the word magazine to denote a forum for entertaining reading. It contained reports of political debates, essays, stories, and poems and was widely influential. It served as the model for the first true American periodicals, General Magazine and Historical Chronicle and American Magazine. Both of these periodicals first appeared in Philadelphia, Pennsylvania, in January 1741 as rival publications; neither lasted more than a few months, however. The former was founded by the American statesman and scientist Benjamin Franklin and the latter by the American printer Andrew Bradford.

(45)______.

Monthly or quarterly reviews, usually partisan in polities, and with articles contributed by eminent authors and politicians, were introduced in Britain early in the 19th century. Of these, two became outstanding. The Edinburgh Review (1802-1929), founded in supp

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第6题

Here is a poster on a middle school web site.

Going, Going, Gone !

The Haynes Middle School Parent-Teacher Organization

invite you to attend our latest fund(基金)-miser.

The fourth Annual (一年一度的) Haynes School Auction (拍卖)!

Saturday, May 10

6:00 p. m.--11:00 p. m.

in the school hall

6:00 p. m. --6:30 p. m. :All items for auction are previewed.

6:30 p. m.--7:00 p. m. :Silent auction begins.

7:00 p. m. --7:30 p. m. :Highest bidders(出价人) from silent auction are determined.

7:30 p. m.--11:00 p. m. :Main auction begins

Items up for bid in the silent auction range in value from $5 to $30.

Items up for bid in the main auction include the following:

● Airline tickets to a place of your choice

● Weekend gateways at first-class hotels

● Season tickets to the Chicago Bears football game

● $50 gift tickets to local gift shops, restaurant, and salons

● Theater tickets to The. Merchant of Venice

Don't miss the beat! Book your tickets today.

last year, tickets sold out in five days!

Tickets are sold on a first-come, first-served basis.

$15 per person

All the money from the auction will be given to the Haynes School computer lab.

Which of the following is not mentioned as being up for bid at the auction?

A.A movie pass to the local cinema.

B.A weekend stay at a hotel.

C.A ticket to a restaurant.

D.Airline tickets.

点击查看答案

第7题

Here is a poster on a middle school website.

Going, Going, Gone!

The Haynes Middle School Parent Teacher Organization

invites you to attend our latest fund(基金)-raiser,

The Fourth Annual Haynes School Auction(拍卖)!

Saturday, May 10

6:00pm--11:00pm

in the school hall

6:00pm--6:30pm: All items for auction are previewed.

6:30pm--7:00pm: Silent auction begins.

7:00pm--7:30pm: Highest bidders (出价人) from silent auction are determined.

7:30pm--11:00pm: Main auction begins.

Items up for bid in the silent auction range in value from $5.00 to $30.00.

Items up for bid in the main auction include the following:

Airline tickets to a place of your choice

Weekend getaways at first-class hotels

Season tickets to the Chicago Bears football game

$ 50 gift tickets to local gift shops, restaurants, and salons

Theater tickets to The Merchant of Venice

Don't miss the boat! Book your tickets today. Last year, tickets sold out in five days! Tickets are sold on a first-come, first-served basis. $15.00 per person. All the money from the auction will be given to the Haynes School computer laboratory.

Which of the following is NOT mentioned as being up for bid at the auction?

A.A movie pass to the local cinema.

B.A weekend stay at a hotel.

C.A ticket to a restaurant.

D.Airline tickets.

点击查看答案

第8题

Here is a poster on a middle school website.

Going, Going, Gone!

The Haynes Middle School Parent Teacher Organization

invites you to attend our latest fund(基金)-raiser,

The Fourth Annual Haynes School Auction(拍卖)!

Saturday, May 10

6: 00pm--11: 00pm

in the school hall

6:00pm--6:30 pm: All items for auction are previewed.

6:30pm--7:00 pm: Silent auction begins.

7: 00pm--7:30 pm. Highest bidders (出价人) from silent auction are determined.

7: 30pm--11: 00 pm: Main auction begins.

Items up for bid in the silent auction range in value from $ 5.00 to $ 30.00.

Items up for bid in the main auction include the following:

◆ Airline tickets to a place of your choice

◆ Weekend getaways at first-class hotels

◆ Season tickets to the Chicago Bears football game

◆ $ 50 gift tickets to local gift shops, restaurants, and salons

◆ Theater tickets to The Merchant of Venice

Don't miss the boat! Book your tickets today. Last year, tickets sold out in five days! Tickets are sold on a first-come, first-served basis. $15.00 per person. All the money from the auction will be given to the Haynes School computer laboratory.

Which of the following is NOT mentioned as being up for bid at the auction?

A.A movie pass to the local cinema.

B.A weekend stay at a hotel.

C.A ticket to a restaurant.

D.Airline tickets.

点击查看答案
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