Mr. Smith, together with his wife and two sons , ____ arrived.

A.are

B. has

C. is

D. have

Part A

You can not keep the appointment you and Mr Smith had made due to your English class. Write a letter to him to:

(1)inform. him of your ease, and

(2)offer two other dates for your appointment.

You should write approximately 100 words. Do not sign your own name at the end of the letter. Use "Wang Lin" instead. You do not need to write the address.

Part A

Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)

Before the economy fell apart, it was Britain's society that was supposed to be in terminal decline, especially in the eyes of the Tories. David Cameron, the Conservative Party leader, was wont to bemoan "broken Britain", mired in moral degeneracy, with high rates of teenage pregnancy, low rates of marriage and other less quantifiable breakdowns in the civilised scheme of things.

Such antediluvian worries were raked over again on July 13th when Iain Duncan Smith, a former Tory leader, called for an official endorsement of marriage. Mr Duncan Smith cites several reasons to encourage wedlock, including family stability (married couples are much less likely to split than cohabiting ones ) and healthier children who do better in later life. There was talk of state-run counselling, pro-marriage propaganda in schools and mandatory "cooling-off" periods before divorces. Mr Duncan Smith favours tax breaks for married couples, something that Labour has long refused to endorse.

It is true that marriage is a declining institution. Marriage rates are at their lowest since 1895．But, curiously, those who do marry now stay together for longer. Divorce rates are falling, not rising, and have been for several years. In 2007 11.9 married couples per thousand untied the knot, down from 12.2 the year before and the lowest since 1981．The time that divorcing couples endure each other before flinging back the rings has lengthened too., from 10.1 years in 1981 to 11.7 in 2007．Indifference towards the sacrament of marriage appears strongest among the elderly, not the feckless young. Since 2004, when the overall divorce rate peaked at 14.1 per thousand, over-60s have been the only part of the population whose rates have continued to rise.

There are plenty of competing explanations for the diminishing appeal of divorce, and no easy way to discover which are true. Immigration may have helped, since immigrant families often have more conservative attitudes than the degenerate natives. Accountants and divorce lawyers reckon a string of recent big settlements may have acted as a deterrent (although it could equally have encouraged the poorer partners in financially unequal marriages).

Falling marriage rates and falling divorce rates could be two sides of the same coin, says Kathleen Kiernan, a professor of social policy at York University. The unpopularity of marriage and the relative ease of divorce has left only a hard core of stable couples bound in wedlock. And the rise in the average age at which people get married (now 36 for men and 33 for women) is helping too, since older brides and grooms tend to stay together longer in any case. If so, politicians should be cautious about handing out tax breaks. Even if they work (and Ms Kiernan thinks they would have to be enormous to have much effect), chivvying unmarried couples into wedlock is likely to mean more divorces in the future.

What does "broken Britain" refer to according to the text？

A．Britain is falling apart with several territories becoming independent.

B．The image of Britain is deteriorated in the world.

C．Britain now is suffering from moral degeneracy.

D．Britain is broken away from European Union.

Question： Discuss with your classmates and decide what type pf hotel would you recommend to the following persons？ Mr Green: I am a business man who will have 3-day business trip in Shanghai. John Smith: I will go hiking with four friends. Are there any cheap places we can stay overnight？ Mr Lee: I’m flying from London to Beijing in the late evening and continue to fly to Shenzhen early in the morning. Mr, Mrs Williams and 2 children: We are going to have 5-day holiday in Hangzhou, China. We want to relax ourselves and enjoy the happy time with families together. Mrs Nicole: I am arranging the Annual conference of our international company this week.

A.are

B.has

C.were

D.have

第二节

听下面5段对话或独白。每段对话或独白后有几道小题，从题中所给的A、B、C三个选项中选出最佳选项，并标在试卷的相应位置。听每段对话或独白前，你将有5秒钟的时间阅读各个小题；听完后，各小题将给出5秒钟的作答时间。每段对话或独白读两遍。

听力原文：M: Did anyone phone today？

W: Yes, Mr Smith phoned.

M: What time？

W: About 2:30, sir.

M: What did he say？

W: He left his phone number: 361-3452.

What time did Mr Smith phone？

A．About 2:13.

B．About 12: 30.

C．About 2: 30.

A、are

B、has

C、is

D、have; on

Mr. Smith, together with his wife and children, ______ going to the party this weekend.

A．am

B．is

C．are

D．will

Section B – TWO questions ONLY to be attempted

(a) According to ISA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements:

‘When identifying and assessing the risks of material misstatement due to fraud, the auditor shall, based on a presumption that there are risks of fraud in revenue recognition, evaluate which types of revenue, revenue transactions or assertions give rise to such risks.’

Required:

Discuss why the auditor should presume that there are risks of fraud in revenue recognition and why ISA 240 requires specific auditor responses in relation to the risks identified. (7 marks)

(b) You are the manager responsible for the audit of York Co, a chain of health and leisure clubs owned and managed by entrepreneur Phil Smith. The audit for the year ended 30 November 2015 is nearing completion and the draft financial statements recognise total assets of $27 million and profit before tax of $2·2 million. The audit senior has left the following file notes for your consideration during your review of the audit working papers:

(i) Cash transfers

During a review of the cash book, a receipt of $350,000 was identified which was accompanied by the description ‘BD’. Bank statements showed that the following day a nearly identical amount was transferred into a bank account held in a foreign country. When I asked the financial controller about this, she requested that I speak to Mr Smith, as he has sole responsibility for cash management. According to Mr Smith, an old friend of his, Brian Davies, has loaned the money to the company to fund further expansion and the money has been invested until it is needed. Documentary evidence concerning the transaction has been requested from Mr Smith but has not yet been received. (7 marks)

(ii) Legal dispute

At the year end York Co reversed a provision relating to an ongoing legal dispute with an ex-employee who was claiming $150,000 for unfair dismissal. This amount was provided in full in the financial statements for the year ended 30 November 2014 but has now been reversed because Mr Smith believes it is now likely that York Co will successfully defend the legal case. Mr Smith has not been available to discuss this matter and no additional documentary evidence has been made available since the end of the previous year’s audit. The audit report was unmodified in the previous year. (6 marks)

Required:

Evaluate the implications for the completion of the audit, recommending any further actions which should be taken by your audit firm.

Note: The split of the mark allocation is shown against each of the issues above.

Dr. Smith, together with his wife and two sons, ______ to arrive on the evening flight.

A．are

B．are going

C．is

D．will be