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A.struggle
B.playing
C.trying
D.to try
答案
更多“Prior to the late 1880s, most of us were so busy _____ to make a living that we didn’t care what the…”相关的问题
第1题
A) prior
B) previous
C) late
D) former
第3题
W: Why do you always wait till the last minute？
Q: What does the woman mean？
(18)
A．She thinks it's too late anyway.
B．She thinks he shouldn' t wait a minute.
C．She thinks he should do things earlier.
D．She thinks there might still be a chance even if it is the last minute.
第4题
CFR贸易术语信用证实务操作
一、已知资料：信用证
MSG. NO. : MSG0010087MT 700-ISSUE OF A DOCUMENTARY CREDIT
RECEIVER: ABOCCNBJ103
AGRICULTURAL BANK OF CHINA, THE (SUZHOU BRANCH)SUZHOU
27: SEQUENCE OF TOTAL:
1/1
40A: FORM OF DOCUMENTARY CREDIT:
IRREVOCABLE
20: DOCUMENTARY CREDIT NUMBER:
HBZKN/0010020
31C: DATE OF ISSUE:
05-JAN-2011
40E: APPLICABLE RULES:
UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY:
13-FEB-2011CHINA
51A: APPLICANT BANK:
HFLIHKHHKNX
HBZ FINANCE LIMITED
(KOWLOON BRANCH)
HONG KONG
50: APPLICANT:
MULTI LINES INTERNATIONAL CO. , LTD.
1208, 12/F, FOOK HONG UNDUSTRIAL BUILDING,
29SHEUNG YUET ROAD, KOWLOON BAY, KOWLOON,
HONG KONG.
59: BENEFICIARY:
NANJING HUAMAO IMP.&EXP. TRADING CO. ,LTD.
NO. 33RENMIN ROAD,WUZHOU ECONOMIC
DEVELOPMENT ZONE, NANJING, CHINA.
TEL : 86512-82282200CONTACT: LUCY
32B: CURRENCY CODE, AMOUNT:
CURRENCY:USD U S DOLLARS
AMOUNT: 10729.60
41D: AVAILABLE WITH... BY... :
ANY BANK BY NEGOTIATION
42C: DRAFT AT... :
SIGHT
42A: DRAWEE:
HFLIHKHHKNX
HBZ FINANCE LIMITED
(KOW LOON BRANCH)
HONG KONG
43P: PARTIAL SHIPMENTS:
ALLOWED IN FULL CONTAINER ONLY
43T: TRANSSHIPMENT:
ALLOWED
44E: PORT OF LOADING/AIRPORT OF DEPARTURE:
SHANGHAI,CHINA
44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION:
LONDON U. K. PORT
44C: LATEST DATE OF SHIPMENT:
3O JAN-2011
45A: DESCRIPTION OF GOODS AND/ORSERVICES:
100% ACRYLIC SCARF @ USD 2.8QUANTITY: 3832PCS PACKED
IN 39CTNS
ALL OTHER DETAILS AS PER APPLICANT'S PURCHASE ORDER
NO. MLI-11895/10DATED 19TH
DECEMBER 2010. TERM: CFR LONDON, U. K
46A: DOCUMENTS REQUIRED:
1. BENEFICIARY'S SIGNED INVOICES IN 1COPY.
2. PACKING LIST IN 1COPY.
3. FULL SET OF ORIGINAL CLEAN "SHIPPED ON BOARD"OCEAN BILLS OF
LADING PLUS TWO NON-NEGOTIABLE COPIES MADE OUT "TO ORDER"
AND BLANK ENDORSED MARKED"FREIGHT PREPAID'AND NOTIFY "B
AND M RETAIL LTD. UNIT 1G, SQUIRES GATE INDUSTRIAL ESTATE
SQUIRES GATE LANE, UNITED KINGDOM" SHOWING "MULTI LINES
INTERNATIONAL CO LTD"AS SHIPPER. B/L ISSUED PRIOR TO THE L/C
OPENING DATE NOT ACCEPTABLE. B/L MUST SHOW THE FULL
NAME, ADDRESS, TELEPHONE AND FAX NUMBERS OF THE SHIPPING
COMPANY/ISSUER AND OF DELIVERY AGENT AT THE PORT OF
DESTINATION.
4. BENEFICIARY'S CERTIFICATE CERTIFYING THAT ONE FULL SET
OF NON-NEGOTIABLE DOCUMENTS HAS BEEN FAXED TO L/C
APPLICANT WITHIN 5DAYS AFTER SHIPMENT.
5. COPY OF SHIPMENT ADVICE SENT BY FAX TO APPLICANT
BEFORE SHIPMENT DATE, SPECIFYING: ORDER NO. ,SHIPMENT
DATE, QUANTITY, DESCRIPTION OF GOODS, AND VESSEL NAME.
6. ORIGINAL CERTIFICATE OF ORIGIN FORM A, CONSIGNEE B AND M
RETAIL LTD. UNIT 1G, SQUIRES GATE INDUSTRIAL ESTATE
SQUIRES GATE LANE, UNITED KINGDOM.
47A: ADDITIONAL CONDITIONS:
A. FOR DISCREPANT DOCUMENTS, A DISCREPANT FEE OF USD 75.00AND
SWIFT CHARGES OF USD 30.00WILL BE CHARGED TO THE
BENEFICIARY FOR ITS PROCESSING. HOWEVER PAYMENT UNDER
THIS L/C IS SUBJECT TO ACCEPTANCE OF DISCREPANT DOCUMENTS.
B. DOCUMENTS SHOWING A DATE OF ISSUANCE PRIOR TO THE
DATE OF THIS CERDIT ARE NOT ALLOWED.
C. IF L/C IS EXPIRED AND SUCH DISCREPANCY IS ACCEPTED, L/C
EXPIRED COMMISSION AT 1/4PERCENT(MINIMUM USD 75.00)IS
FOR THE A/C OF BENEFICIARY AND WILL BE DEDUCTED FROM
THE PROCEEDS.
D. WE UNDERSTAND THAT INSURANCE IS TO BE COVERED BY
ULTIMATE BUYER.
E. INSPECTION CERTIFICATE STATING THAT"THE GOODS HAVE
BEEN INSPECTED" TO BE ISSUED BY THE L/C APPLICANT (MULTI
LINES INTERNATIONAL CO. , LTD. ). (FAX COPY OF INSPECTION
CERTIFICATE IS ALSO ACCEPTABLE.
F. LATE SHIPMENT PENALTIES:
7-10DAYS LATE: 3PERCENT PENALTY ON INVOICE AMOUNT
11-15DAYS LATE: 5PERCENT PENALTY ON INVOICE AMOUNT
16DAYS OR MORE LATE: 10PERCENT PENALTY ON INVOICE AMOUNT
71B: CHARGES:
ALL BANKING CHARGES EXCEPT L/C OPENING CHARGES ARE FOR
BENEFICIARY'S ACCOUNT.
48: PRESENTATION PERIOD:
ALL DOCUMENTS TO BE PRESENTED WITHIN 15DAYS FROM DATE OF
SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT
49: CONFIRMA INSTRUCTIONS:
WITHOUT
78: INSTRUCTIONS :
FOR DOCUMENTS NEGOTIATED STRICTLY IN COMPLIANCE WITH THE
TERMS OF THIS DOCUMENTARY CREDIT, WE HEREBY UNDERTAKE TO
REIMBURSE THE NEGOTIATING BANK LESS USD 50. 00REIMBURSEMENT
CHARGES ACCORDING TO THEIR INSTRUCTIONS ON RECEIPT OF THE
DOCUMENTS ALONGWITH THEIR CERTIFICATE OF STRICT COMPLIANCE
OF ALL L/C TERMS.
THE NEGOTIATING BANK MUST ENDORSE THE AMOUNT OF EACH
DRAWING UNDER THE CREDIT ON REVERSE OF THIS ORIGINAL
LETTER OF CREDIT AND DESPATCH DOCUMENT TO US IN ONE LOT
BY RECOGNISED COURIER AT FLG ADDRESS: YUE HWA INT'L BLDG. ,
12/FL. , 1, KOWLOON PARK DRIVE TST, KOWLOON, HONG KONG
57A: ADVICE THROUGH BANK:
COMMCHSHNJ
BANK OF COMMUNICAIONS
(NANJING BRANCH)
NANJING
72: SENDER TO RECEIVER INFORMATION.
THIS DOCUMENTARY CREDIT IS SUBJECT TO UNIFORM CUSTOMS
AND PRACTICE FOR DOCUMENTARY CREDITS (2007REVISION),
INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600.
补充材料：
INV. NO. :HM1181712 INV. DATE:JAN. 20,2011
B/L. NO. :SHHMD20080 B/L. DATE:JAN. 26,2011
FORM A NO. :G103303101620056 S/C NO. :MLI-11895/10
NAME OF STEAMER. DONGFANG V. 957W CONTAINER &. SEAL NO. :TELU4688556/
WG53706(20')
SHIPPING MARKS:MLI HONGKONG. H.S. NO. :62143000
11895/10
NO. 1-39
MADE IN CHINA
GOODS: PACKING: CTN NO QTY QTY/CTN GW/CTN N.W/CTN MEA/CTN
1-8 800PCS 100PCS @15.0KGS @13.0KGS 60*40*40CM
9 77PCS 77PCS @12.0KGS @10.0KGS 60*40*40CM
10-17 800PCS 100PCS @15.0KGS @13.0KGS 60*40*40CM
18 86PCS 86PCS @13.0KGS @11.0KGS 60*40*40CM
19-27 900PCS 100PCS @15.0KGS @13.0KGS 60*40*40CM
28-38 1100PCS 100PCS @15.0KGS @13.0KGS 60*40*40CM
39 69PCS 69PCS @11.0KGS @9.0KGS 60*40*40CM
PACKED IN 39CARTONS,TOTAL QUANTITY:3832PCS
CARRIER: DONGFANG FRIGHT SYSTEM CO. , LTD. NO. 200 ZHONGSHAN
ROAD,XIANNING ZONE NANJING,CHINA TEL:025-88345678. FAX
NO. :025-88345677.
DELIVERY AGENT: JAMES SHIPPING CO. ,TL:0044-181-81231234FAX NO.0044-181-88345678.
该货物是完全自产品。
经营单位海关注册号：4205960647外汇核销单号：752027740运费：USD 300
发货单位与经营单位相同，2011.1.24由上海航联报关公司向上海浦江海关(2202)申报，当月26日装运出口。普惠制产地证书编号：G214313212741167
二、根据上述相关资料缮制下列有关单证
1．汇票
2．商业发票
3．装箱单
4．普惠制原产地证书
5．出口货物报关单
6．装船通知
7．提单
8．受益人证明
南京华贸进出口贸易有限公司
NANJ ING HUAMAO IMP. &EXP. TRADING Co., LTD.
N0. 33RENMIN ROAD, SUZHOU ECONOMIC DEVELOPMENT ZONE, NANJING, CHINA.
第5题
(a) Define audit risk and the components of audit risk. (5 marks)
You are an audit supervisor of Amethyst & Co and are currently planning the audit of your client, Aquamarine Co (Aquamarine) which manufactures elevators. Its year end is 31 July 2016 and the forecast profit before tax is $15·2 million.
The company undertakes continuous production in its factory, therefore at the year end it is anticipated that work in progress will be approximately $950,000. In order to improve the manufacturing process, Aquamarine placed an order in April for $720,000 of new plant and machinery; one third of this order was received in May with the remainder expected to be delivered by the supplier in late July or early August.
At the beginning of the year, Aquamarine purchased a patent for $1·3 million which gives them the exclusive right to manufacture specialised elevator equipment for five years. In order to finance this purchase, Aquamarine borrowed $1·2 million from the bank which is repayable over five years.
In January 2016 Aquamarine outsourced its payroll processing to an external service organisation, Coral Payrolls Co (Coral). Coral handles all elements of the payroll cycle and sends monthly reports to Aquamarine detailing the payroll costs. Aquamarine ran its own payroll until 31 December 2015, at which point the records were transferred over to Coral.
The company has a policy of revaluing land and buildings and the finance director has announced that all land and buildings will be revalued at the year end. During a review of the management accounts for the month of May 2016, you have noticed that receivables have increased significantly on the previous year end and against May 2015.
The finance director has informed you that the company is planning to make approximately 65 employees redundant after the year end. No decision has been made as to when this will be announced, but it is likely to be prior to the year end.
Required:
(b) Describe SIX audit risks, and explain the auditor’s response to each risk, in planning the audit of Aquamarine Co. (12 marks)
(c) Explain the additional factors Amethyst & Co should consider during the audit in relation to Aquamarine Co’s use of the payroll service organisation. (3 marks)
第6题
Sleepy Students Perform. Worse
A Staying up an hour or two past bedtime makes it far harder for kids to learn, say scientists who deprived youngsters of sleep and tested whether their teachers could tell the difference. They could. If parents want their children to thrive academically, "Getting them to sleep on time is as important as getting them to school on time," said psychologist Gahan Fallone, who conducted the research at Brown Medical School.
B The study, unveiled Thursday at an American Medical Association science writers meeting, was conducted on healthy children who had no evidence of sleep--or learning-related disorders. Difficulty paying attention was among the problems the sleepy youngsters faced—raising the question of whether sleep deprivation could prove even worse for people with attention deficit hyperactivity disorder, or ADHD. Fallone now is studying that question, and suspects that sleep problems "could hit children with ADHD as a double whammy."
C Sleep experts have long warned that Americans of all ages don't get enough shuteye. Sleep is important for health, bringing a range of benefits that, as Shakespeare put it, "knits up the raveled sleave of care." Not getting enough is linked to a host of problems, from car crashes as drivers doze off to crippled memory and inhibited creativity. Exactly how much sleep correlates with school performance is hard to prove. So Brown researchers set out to test whether teachers could detect problems with attention and learning when children stayed up late—even if the teachers had no idea how much sleep their students actually got.
D They recruited seventy-four 6- to 12-year-olds from Rhode Island and southern Massachusetts for the three-week study. For one week, the youngsters went to bed and woke up at their usual times. They already were fairly good sleepers, getting nine to 9.5 hours of sleep a night. Another week, they were assigned to spend no fewer than ten hours in bed a night. The other week, they were kept up later than usual: First- and second-graders were in bed no more than eight hours and the older children no more than 6. 5 hours. In addition to parents' reports, the youngsters wore motion-detecting wrist monitors to ensure compliance.
E Teachers weren't told how much the children slept or which week they stayed up late, but rated the students on a variety of performance measures each week. The teachers reported significantly more academic problems during the week of sleep deprivation, the study, which will be published in the journal Sleep in December, concluded. Students who got eight hours of sleep or less a night were more forgetful, had the most trouble learning new lessons, and had the most problems paying attention, reported Fallone, now at the Forest Institute of Professional Psychology.
F Sleep has long been a concern of educators. Potter-Burns Elementary School sends notes to parents reminding them to make sure students get enough sleep prior to the school's yearly achievement testing. Another school considers it important enough to include in the school's monthly newsletters. Definitely there is an impact on students' performance if they come to school tired. However, the findings may change physician practice, said Dr. Regina Benjamin, a family physician in Bayou La Batre, who reviewed the data at the Thursday's AMA meeting. "I don't ask about sleep" when evaluating academically struggling students, she noted. "I'm going to start."
G So how much sleep do kids need？ Recommended amounts range from about ten to eleven hours a night for young elementary students to 8.5 hours for teens. Fallone insists that his own second-grader get ten hours a night, even when it meant dropping soccer the season that practice didn't start until 7:30—too late for her to fit in dinner and time to wind down before she needed to be snoozing. "It's tough," he acknowledged, but "parents must believe in the importa
第8题
对于双向循环链表，在P指针所指的结点之后插入s指针所指结点的操作应为()。
A．p-＞next=s；s-＞prior=p；p-＞next-＞prior=s；s-＞next=p-＞next；
B．p-＞next=s；p-＞next-＞prior=s；s-＞prior=p；s-＞next=p-＞next；
C．s-＞prior=p；s-＞next=p-＞next；p-＞next=s；p-＞next-＞prior=s；
D．s-＞prior=p；s-＞next=p-＞next；p-＞next-＞prior=s；p-＞next=s；
第9题
A.Prior to
B.Now that
C.But then
D.In total
第10题
在一个双链表中，在*p结点之前插入*q结点的操作是()。
A．p-＞prior=q；q-＞next=p；p-＞prior-＞next=q；q-＞prior=p-＞prior；
B．q-＞prior=p-＞prior；p-＞prior-＞next=q；q-＞next=p；p-＞prior=q-＞next；
C．q-＞next=p；p-＞next=q；q-＞prior-＞next=q；q-＞next=p；
D．p-＞prior-＞next=q；q-＞next=p；q-＞prior=p-＞prior；p-＞prior=q；
