Tell me not, in mournful numbers, Life is but an empty dream! For the soul is dead that slumbers, And things are not what they seem. Life is real! Life is earnest- And the grave is not its goal; Dust

A、“A Psalm of Life”

B、“I Hear America Singing”

C、“Because I Could not Stop for Death”

D、“The Road Not Taken”

听力原文： Many families in the United States have a larger income than ever before, but people are finding it difficult to make ends meet anyway. Almost everyone is wondering, "What happens to all my money? I never seem to have anything left to put away."

Why isn't a dollar worth as much as it used to be? One dollar is always worth the same amount, that is, 100 cents. But the value of a dollar is how much it can buy. The value of money depends on the cost of living. Economists say that the cost of living is the money that a family must pay for the necessities of life such as food, housing or rent, clothes, and medical expenses. For many years now, the cost of living has increased greatly, so the value of the dollar has decreased. When a dollar has a low value, you can't buy as many things with it.

No one fully understands why the cost of living keeps increasing, but economists believe that workers and producers can make the prices go up. As workers earn more money, they have more money to spend, so they demand more goods. If there is a great demand for certain goods, the prices of these goods go up. At the same time, if there's shortage of goods, the prices also go up. For example, if everyone wants to buy more and more gas, the price of gas goes up. When companies withhold gas from buyers, they can also make the price of gas go up.

Families need to know what happens to their money. They need to make their income meet the cost of living. So many people plan a family budget. A budget is a list of monthly expenses. If your expenses add up to more than your income, you must find ways to save money. Maybe you're spending too much on entertainment. Or if you're spending too much on clothes, you may want to sew your own clothes. Budgeting helps you spend your money wisely as the cost of living increases.

(33)

A．A larger income often results in a lower living standard.

B．No more money is left over in spite of a larger income.

C．To put away some money has become a necessity.

D．They don't know where their money has gone.

Our dream is the song of our soul. Life without one is reduced to a hollow existence. But life with a dream is filled with meaning and purpose.

Most of us have a dream, or heart's desire. But the trouble is most of us have the on/off switch of our dream set to OFF. Whenever we say, I can’t, we set the switch to OFF. Whenever we believe we can, we set the switch to ON. Simple, isn't it? Just because I believe I can do something doesn't mean there won’t be any problems. But once I believe I can do it, I will seek solutions for every problem I stumble on. And since it is a law of life that we find what we look for, if I look for solutions, I will find them.

Any worthy dream is a dream worthy of accomplishing. Once I realize I can do it, the next step is to make a commitment. As soon as we make a commitment, great power is released. What seemingly were insurmountable hurdles are now reduced to obstacles of laughable insignificance. But we won’t reach this stage until we decide to stop talking and start acting. Unless we commit ourselves, self-doubt will ferment and block our way.

Our dreams don’t have to be grand to be great. An aunt of mine sold gloves in a department store for most of her life. Her dream was to be the friendliest and most helpful salesperson around. Year after year, the same customers would return and deliberately seek her out. She brightened everyone's day and touched the lives of thousands. Was her dream any less significant than that of aprominent person? Of course not. We all have the power to follow a dream that will make a difference to us and those we meet.

No dream is too small; no dream is too big, so hold on to your dream. Langston Hughes tells why, Hold fast to dreams, for if dreams die, life is a broken-winged bird that cannot fly.So,what are you waiting for? Follow your dream!

(1)According to the author, dreams ___________.

A、refer to dreams in our sleep

B、refer to dreams in the daytime

C、gives meaning and purpose to our life

D、enables life to be a hollow existence

(2)What are the stages in following a dream?

A、Setting the switch of our dream on, making a commitment, and releasing the power.

B、Setting the switch of our dream on, committing ourselves, and following the dream.

C、Believing we can do it, committing ourselves, and acting.

D、Believing we can do it, acting and making a commitment.

(3)What does the dream of the author's aunt illustrate?

A、To illustrate we should commit ourselves and start acting.

B、To illustrate our dreams don’t have to be grand to be great.

C、To illustrate her dream was to be the friendliest and most helpful salesperson.

D、To illustrate we all have the power to follow a dream.

(4)Which of the following statements is NOT true?

A、Whether the switch of your dream is ON or OFF is left entirely to yourself.

B、If we believe we can do it, there won’t be any problems.

C、We will find what we look for.

D、The author's aunt's dream was not any less significant than that of a prominent person.

(5)The passage mainly tells us that __________.

A、a dream gives meaning and purpose to our life.

B、if dreams die, life will become meaningless.

C、we should follow our dream which will make a difference to us and other people.

D、a worthy dream is a dream worthy of accomplishing.

Today, theres scarcely an aspect of our life that isnt being upended by the torrent of information available on the hundreds of millions of sites crowding the Internet, not to mention its ability to keep us in constant touch with each other via electronic mail. "If the automobile and aerospace technology had exploded at the same pace as computer and information technology," says Microsoft, "a new car would cost about $2 and go 600 miles on a thimble of gas. And you could buy a Boeing 747 for the cost of a pizza." Probably the biggest payoff, however, is the billions of dollars the Internet is saving companies in producing goods and serving the needs of their customers. (47)Nothing like it has been seen since the beginning of the Industrial Revolution, when power-driven machines began producing more in a day than men could turn out in nearly a year. All the time spent online has left many young infotech workers without much time for life-or love-offline. (48)The U.S. free enterprise system, which reaches a frenzy in Silicon Valley, has recognized that the local love boat is taking on water and is rushing in to save the day. Dating services are approaching overload. Seminars and love doctors are teaching these rich, busy young singles how to find and capture their hearts desire in this romantic wasteland. And dot-com facilitators such as Matchmaker. com are struggling to bring the sexes together online. One reality that losers in this love bazaar must face is that they werent picked because they were out of shape. But not to worry since the Cyber Age has the answer to this one, too. Computerized fitness programs with audio, visual, and cyber personal trainers are ready to turn your home and treadmill into your own personal health club. Turn on it. comes "One-On-One Training" audio workouts and you can bend and stretch to your favorite music. (49)Its "Adventure" series video workouts will automatically adjust the speed and incline of your iFit-compatible treadmill as you gaze into your TV screen and experience the "beautiful rock formations of Utahs Red Rock" or "the tropical paradise of Hawaii". (50)Americans spend more on entertainment than on clothing or health care. and the convergence of computers and telecommunications is generating new ways to amuse ourselves undreamed of until now. The Internet is a land of endless amusements, and among the wildest is the Sims-simulations. These are about creating, managing, and controlling the lives of tiny computerized people.

3 You are the manager responsible for the audit of Seymour Co. The company offers information, proprietary foods and

medical innovations designed to improve the quality of life. (Proprietary foods are marketed under and protected by

registered names.) The draft consolidated financial statements for the year ended 30 September 2006 show revenue

of $74·4 million (2005 – $69·2 million), profit before taxation of $13·2 million (2005 – $15·8 million) and total

assets of $53·3 million (2005 – $40·5 million).

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

(a) In 2001, Seymour had been awarded a 20-year patent on a new drug, Tournose, that was also approved for

food use. The drug had been developed at a cost of $4 million which is being amortised over the life of the

patent. The patent cost $11,600. In September 2006 a competitor announced the successful completion of

preliminary trials on an alternative drug with the same beneficial properties as Tournose. The alternative drug is

expected to be readily available in two years time. (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 Seymour Co for the year ended

30 September 2006.

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