Chris had to apply for a job as a stock worker,so he left the medical equipment with a girl,but the girl took it away!He ran after the girl who had stolen the equipment, finally,he took it back.

Friday's trading session ended after small gains followed by similar losses left the market in nearly the same spot as where it started. Following one of the worst weeks in global trading history, it was good news for the day, perhaps, but it failed to (90) investor fears.

Worldwide markets are down an average of 13.1% since Monday, one of the largest single weekly drops ever recorded. Europe led the fall, losing a combined 19% among its member states. East Asian markets seemed to suffer the least damage.

Experts are looking to America to somehow quicken its economic recovery and send more confidence and capital into the global system. Without this, we're unlikely to see much improvement. Several nations have (91) a bank holiday for the coming Monday. This will give investors a three-day weekend to calm themselves and avoid more panicked sell-offs next week. The break in trading will be (92) to many, although it may be short-lived. Analysts worry that this move will simply postpone the inevitable.

(50)

A．catch

B．ease

C．hold

D．rest

听力原文： Companies often give work to an outside business that can do the job for less money than their own employees could. This is called outsourcing. Outsourcing has become a political issue in the campaign for the American presidential election in November.

Many companies in the United States have been moving jobs to countries where costs are much lower. Factory production jobs have moved away for years. But the jobs now also involve skills like computer programming.

Labor groups and workers are angry. They point to reports that say the United States has lost two-and-a-half million jobs since two-thousand-one. Most were jobs in manufacturing. Some states have lost more jobs than others. But no one seems to know for sure how many jobs left the country.

There was a recession. Jobs were cut. Yet, so far, the economic recovery has produced fewer jobs than expected. So outsourcing has created an emotional debate.

What's the purpose of outsourcing?

A．Recruiting new staff.

B．Producing quality products.

C．Increasing productivity.

D．Save money and labor cost.

Passage One

In the late 1860's, industry in America grew rapidly. More factories meant more jobs. But working conditions were dangerous. Employees were forced to work as many as 16 hours a day in hot, dirty rooms. Children often worked alongside adults. Wages were usually very low.

Workers tried to improve conditions by forming unions. One of the first important unions was the Knights of Labor, formed in 1869. Blacks and women were welcomed as members. The Knights of Labor wanted an 8-hour workday, higher wages, and better working conditions. The union called for an end to the employment of children under age 14.

Together with other unions, the Knights of Labor tried to make changes through collective bargaining. Union leaders would meet with employers and talk. When collective bargaining failed, the unions resorted to strikes. When some strikes that the unions held turned violent, public opinion turned against them. Many members left the Knights of Labor, and by 1890 the union had died out.

But other unions survived. The AF of L, American Federation of Labor, was formed in 1881. It continued to push for the goals set by the Knights of Labor. However, most federal laws protecting workers and outlawing child labor were not passed until the 1930's.

31. According to the passage, the Knights of Labor wanted all of the following EXCEPT ______.

A. an 8-hour workday

B. higher wages

C. improving working conditions in the factories

D. an increase in the employment of small children

听力原文： The Europeans who left their homeland in the 18th and 19th centuries and settled their homes in North America are referred to as early settlers. Early settlers who came from the eastern parts of the present U.S.A. were used to having many trees around, so they found it rather hard to get used to living in a treeless plain like the state of Nebraska. When they first settled down in Nebraska, they needed large quantities of wood for building houses, making fires and doing many other things. Therefore they started many tree-planting plans that went on for years and years. Finally in 1872, a newspaperman named J. Sterling Morton had an idea: Why not have a special day set aside for planting trees. So Arbor Day was born on April 10th, 1872. The state government announced that it would give prizes to individuals and groups that planted the most trees. On that first day, more than 1,000,000 trees were planted in Nebraska. In this way Nebraska has been full of trees and it's green all the year around.

(33)

A．Who the early settlers were.

B．When the first Arbor Day began.

C．How the first Arbor Day came into being.

D．Who was J. Sterling Morton.

What was the fundamental shift that Apple's iPad marked in the computer industry? (More than one answer)

A.Software companies did not control the market any longer.

B.The power had shifted back to the manufacturers.

C.Apple's iPad made computer available for everyone.

D.It made learning enjoyable.

The minister's ______ statement before boarding the plane left the reporters guessing as to the true purpose of his trip．

  部长登机前作的简短发言，使记者对其此次出行的真正目的百般猜测。

(a) ISA 300 Planning an Audit of Financial Statements provides guidance to auditors. Planning an audit involves establishing the overall audit strategy for the engagement and developing an audit plan. Adequate planning benefits the audit of financial statements in several ways.

Required:

Explain the importance of audit planning. (5 marks)

(b) You are the audit senior in charge of the audit of Swandive Co (Swandive), and have been informed by your audit manager that during the year a fraud occurred at the client. A payroll clerk set up fictitious employees and the wages were paid into the clerk’s own bank account. This clerk has subsequently left the company, but the audit manager is concerned that additional frauds have taken place in the wages department.

Required:

Describe procedures which should be undertaken during the audit of wages as a result of the manager’s assessment of the increased risk of fraud. (5 marks)