w,w,w,ivdown,c,n

篇一：企业工商局查询 w w w . c h i n a - c r e d i t . n e t

Tel:【181.430.8442】

w w w . c h i n a - c r e d i t . n e t

编号：

注：此表一式两联，查询部门和查询申请企业分别保存，并作为查询申请企业领取信用报告的凭证。

个人信用报告本人查询申请表

注：此表一式两联，查询部门和查询申请人分别保存，并作为查

询申请人领取信用报告的凭证。

篇二：Review Question CH6

Chapter 6

Audit responsibility and objectives

6-1 (Objective 6-1) State the objective of the audit of financial statements. In general terms, how do auditors meet that objective?

The objective of the audit of financial statements by the independent auditor is the expression of an opinion on the fairness with which the financial statements present financial position, results of operations, and cash flows in conformity with generally accepted accounting principles.

The auditor meets that objective by accumulating sufficient appropriate evidence to determine whether the financial statements are fairly stated.

6-2 (Objectives 6-2, 6-3) Distinguish between management’s and the auditor’s responsibility for the financial statements being audited.

It is management's responsibility to adopt sound accounting policies, maintain adequate internal control and make fair representations in the financial statements. The auditor's responsibility is to conduct an audit of the financial statements in accordance with auditing standards and report the findings of the audit in the auditor's report.

6-3 (Objective 6-3) Distinguish between the terms errors and fraud. What is the auditor’s responsibility for finding each?

An error is an unintentional misstatement of the financial statements. Fraud represents intentional misstatements. The auditor is responsible for obtaining reasonable assurance that material misstatements in the financial statements are detected, whether those misstatements are due to errors or fraud.

An audit must be designed to provide reasonable assurance of detecting material misstatements in the financial statements. Further, the audit must be planned and performed with an attitude of professional skepticism in all aspects of the engagement. Because there is an attempt at concealment of fraud, material misstatements due to fraud are usually more difficult to uncover than errors. The auditor’s best defense when material misstatements (either errors or fraud) are not uncovered in the audit is that the audit was conducted in accordance with auditing standards.

6-4 (Objective 6-3) Distinguish between fraudulent financial reporting and misappropriation of assets. Discuss the likely difference between these two types of fraud on the fair presentation of financial statements.

Misappropriation of assets represents the theft of assets by employees. Fraudulent financial reporting is the intentional misstatement of financial information by management or a theft of assets by management, which is covered up by misstating financial statements.

Misappropriation of assets ordinarily occurs either because of inadequate internal controls or a violation of existing controls. The best way to prevent theft of assets is through adequate internal controls that function effectively. Many times theft of assets is relatively small in dollar amounts and will have no effect on the fair presentation of financial statements. There are also the cases of large theft of assets that result in bankruptcy to the company. Fraudulent financial reporting is inherently difficult to uncover because it is possible for one or more members of management to override internal controls. In many cases the amounts are extremely large and may affect the fair presentation of financial statements.

6-5 (Objective 6-3) “It is well accepted in auditing that throughout the conduct of the ordinary audit, it is essential to obtain large amounts of information from management and to rely heavily on management’s judgments. After all, the financial statements are management’s representations, and the primary responsibility for their fair presentation rests with management, not the auditor. For example, it is extremely difficult, if not impossible, for the auditor to evaluate the obsolescence of inventory as well as management can in a highly complex business. Similarly, the collectibility of accounts receivable and the continued usefulness of machinery and equipment are heavily dependent on management’s willingness to provide truthful responses to questions,” Reconcile the auditor’s responsibility for discovering material misrepresentations by management with these comment.

True, the auditor must rely on management for certain information in the conduct of his or her audit. However, the auditor must not accept management's representations blindly. The auditor must, whenever possible, obtain appropriate evidence to support the representations of management. As an example, if management represents that certain inventory is not obsolete, the auditor should be able to examine purchase orders from customers that prove part of the inventory is being sold at a price that is higher than the company's cost plus selling expenses. If management represents an account receivable as being fully collectible, the auditor should be able to examine subsequent payments by the customer or correspondence from the customer that indicates a willingness and ability to pay.

6-6 (Objective 6-3) List two major characteristics that are useful in predicting the likelihood of fraudulent financial reporting in an audit. For

each of the characteristics, state two things that the auditor can do to

6-7 (Objective 6-4) Describe what is meant by the

cycle approach to auditing. What are the advantages of dividing the audit into different cycles?

The cycle approach is a method of dividing the audit such that closely related types of transactions and account balances are included in the same cycle. For example, sales, sales returns, and cash receipts transactions and the accounts receivable balance are all a part of the sales and collection cycle. The advantages of dividing the audit into different cycles are to divide the audit into more manageable parts, to assign tasks to different members of the audit team, and to keep closely related parts of the audit together.

6-8 (Objective 6-4) Identify the cycle to which each of the following general ledger accounts will ordinarily be assigned: sales, accounts payable, retained earnings, accounts receivable, inventory, and repairs

6-9 (Objectives 6-4, 6-5) Why are sales, sales returns and allowances, bad debts, cash discounts, accounts receivable, and allowance for uncollectible accounts all included in the same cycle?

There is a close relationship between each of these accounts. Sales, sales returns and allowances, and cash discounts all affect accounts receivable. Allowance for uncollectible accounts is closely tied to accounts receivable and should not be separated. Bad debt expense is closely related to the allowance for uncollectible accounts. To separate these accounts from each other implies that they are not closely related. Including them in the same cycle helps the auditor keep their relationships in mind.

6-10 (Objective 6-6) Define what is meant by a management assertion about financial statements. Identify the three broad categories of management assertions.

Management assertions are implied or expressed representations by management about classes of transactions and the related accounts and disclosures in the financial statements. These assertions are part of the criteria management uses to record and disclose accounting information in financial statements. SAS 106 (AU 326) classifies assertions into three categories:

1. Assertions about classes of transactions and events for the period under audit

2. Assertions about account balances at period end

3. Assertions about presentation and disclosure

6-11 (Objectives 6-5, 6-6) Distinguish between the general audit objectives and management assertions. Why are the general audit objectives more useful to auditors?

General audit objectives follow from and are closely related to management assertions. General audit objectives, however, are intended to evidence required by the third standard of field work. Audit objectives are more useful to auditors than assertions because they are more detailed and more closely related to helping the auditor accumulate sufficient appropriate evidence.

6-12 (Objective 6-7) An acquisition of a fixed-asset repair by a construction company is recorded on the wrong date. Which transaction-related audit objective has been violated? Which

transaction-related audit objective has been violated if the acquisition

6-13 (Objective 6-8) Distinguish between the existence and completeness balance-related audit objectives. State the effect on the financial statements (overstatement or understatement) of a violation of each in the audit of accounts receivable.

The existence objective deals with whether amounts included in the financial statements should actually be included. Completeness is the opposite of existence. The completeness objective deals with whether all amounts that should be included have actually been included.

In the audit of accounts receivable, a nonexistent account receivable will lead to overstatement of the accounts receivable balance. Failure to include a customer's account receivable balance, which is a violation of completeness, will lead to understatement of the accounts receivable balance.

6-14 (Objectives 6-7, 6-8) What are specific audit objectives? Explain their relationship to the general audit objectives.

Specific audit objectives are the application of the general audit objectives to a given class of transactions, account balance, or presentation and disclosure. There must be at least one specific audit objective for each general audit objective and in many cases there should be more. Specific audit objectives for a class of transactions, account balance, or presentation and disclosure should be designed such that, once they have been satisfied, the related general audit objective should also have been satisfied for that class of transactions, account, or presentation and disclosure.

6-15 (Objectives 6-6, 6-8) Identify the management assertion and general balance-related audit objective for the specific balance-related audit objective: All recorded fixed assets exist at the balance sheet date.

For the specific balance-related audit objective, all recorded fixed assets exist at the balance sheet date, the management assertion and the general balance-related audit objective are both "existence."

篇三：土建方向毕业翻译(Limestone dust and wood sawdust as brick material)

Limestone dust and wood sawdust as brick material

Abstract

The majority of abandoned limestone powder wastes (LPW) and wood sawdust wastes (WSW) is accumulated from the countries all over the world and causes certain serious environmental problems and health hazards. This paper presents a parametric experimental study which investigates the potential use of WSW–LPW combination for producing a low-cost and lightweight composite as a building material. Some of the physical and mechanical properties of concrete mixes having high level of WSW and LPW are investigated. The obtained compressive strength, flexural strength, unit weight, ultrasonic pulse velocity (UPV) and water absorption values satisfy the relevant international standards. The results show that the effect of high-level replacement of WSW with LPW does not exhibit a sudden brittle fracture even beyond the failure loads, indicates high energy absorption capacity, reduces the unit weight dramatically and introduces smother surface compared to the current concrete bricks in the market. It shows a potential to be used for walls, wooden board substitute, economically alternative to the concrete blocks, ceiling panels, sound barrier panels, etc.

Keywords: Wood; Limestone; Cement; Waste; Brick; Masonry

Article Outline

1. Introduction

2. Experimental program

2.1. Materials

2.2. Mixing and fabrication of bricks

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2.3. Test methods

3. Test results and discussion

3.1. Water absorption and unit weight

3.2. Compressive strength

3.3. Flexural strength

3.4. Direct UPV measurement

4. Conclusions References

1. Introduction

Since the large demand has been placed on building material i(转 载于:wWw.SmHaIDA.cOM 海达 范文 网:w,w,w,ivdown,c,n)ndustry especially in the last decade owing to the increasing population which causes a chronic shortage of building materials, the civil engineers have been challenged to convert the industrial wastes to useful building and construction materials. Accumulating of unmanaged wastes especially in developing countries has resulted in an increasing environmental concern. Recycling of such wastes as building materials appears to be viable solution not only to such pollution problem but also to the problem of economic design of buildings. The increase in the popularity of using

environmentally friendly, low-cost and lightweight construction materials in building industry has brought about the need to investigate how this can be achieved by benefiting to the environment as well as maintaining the material requirements affirmed in the standards.

- 2 -

Many previous researches , , , , , , , , , , , , , and undertaken obtained valuable results to use the industrial wastes in various forms of concrete production. For instance, the use of waste rubber, glass powder and paper waste sludge in concrete mix has received conscribe attention over the past years. Some researches carried out in the past used wood ash wastes as a replacement for cement in concrete mixes and . Although these researches are providing encouraging results, the concrete mixes having both wood sawdust wastes (WSW) and limestone powder wastes (LPW) combination hitherto has not been investigated. These wastes utilized in this research are widely available in large amount from the forest and limestone industries. This paper presents some physical and mechanical properties of the concrete mixes having high level of WSW and LPW as a replacement for aggregate.

Most of the wastes used in this research are currently disposed in sanitary

landfills or open-dumped into uncontrolled waste pits and open areas. A perennial dilemma for the industries has been disposal of WSW and LPW generated. This

predicament is not unique to Turkey or the United States. This is a world-wide energy loss and environmental disposal problem. Disposal of this product waste is a major problem for the many small businesses. Therefore, the acceptable solution of this problem with a commercial value is crucial.

The physical and chemical properties of wood dust vary significantly depending on many factors such as geographical location and industrial processes. Hardwoods usually produce more dust than softwoods, and the bark and leaves generally produce more wood dust than the inner wood parts of the tree. On average, the wood sawing results in 5–10% dust. Currently, the blocks of limestone are extracted via chain saw, diamond wire and diamond saws from quarries and then the blocks are cut into smaller suitable sizes to be used as building material . The processing limestone which includes crashed limestone production, results in approximately 20% LPW. The estimated LPW of 21.2 million tones in the UK, 18 million tones in Greece and 30 million tones in Turkey is reported and . Disposal of LPW causes dust,

- 3 -

environmental problem and pollution because of its fine nature. It contaminates the air with the storms in the summer and spring seasons and therefore causes serious health hazards including specifically asthma. The industry suffers to store LPW due to the costs of storage.

There are limited numbers of studies about the possible utilization strategies of LPW in civil engineering industry and . The samples with the diameters of 50 and 80 mm height are produced and their compressive strength, modulus of elasticity and density are determined by Galetakis and Raka . The tests are undertaken on the limited number of cylindrical samples that are not on the standard brick sample forms. The flexural strength and water absorption values are not determined in this research . The other engineering properties required by the international standards such as ASTM C 67-03 need to be investigated.

Using WSW–LPW combination as a fine aggregate in its natural form has

allowed economical, lighter and environmental-friendly new composite material. This paper presents the research work undertaken to study the properties of this new

composite material which contains the various levels of WSW, LPW, small amount of cement as binder and water. The replacement of these wastes as aggregate in the tested samples dramatically reduces the unit weight. A better and smother surface is obtained. This combination provides a unique kind of building material which exhibits concrete-like appearance but it behaves similar to widely used autoclaved aerated concrete (AAC). Its physical and mechanical properties presented in this paper show that it has a great potential as a low-cost lightweight building material which may offer significant savings not only in labour and transportation, but also in the amounts of binder and steel reinforcement consumed in the construction.

2. Experimental program

2.1. Materials

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WSW used in this research is generated from the mechanical processing of raw wood in the sawing process. The WSW used in the sampling is in its original form and taken from its disposed area nearby the timber manufactures in the local region. LPW used in the brick samples is produced during quarrying operations in the region. The results of chemical and physical analysis of LPW, WSW and cement are given in Table 1. The grading of the LPW and WSW is shown in Table 2.

Table 1. Properties of WSW, LPW and cement

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篇四：人教版七年级下册Unit 7 What does he look like Section A 1a—1c

Unit 7 What does he look like第一课时教学设计

年级：七年级

教学内容：Section A 1a—1c

1、教学目标

（1）、知识目标：

描述人的外貌，运用下列简单句型进行交际交流：

What does he /she look like?

He’s/ She’s tall /short…

He / She has straight hair/ medium build…

（2）、能力目标：

①学会描述人的外貌，并根据描述画出人像；

②学会谈论身高、体重、发型、面部特征及着装特点；

③学会简单地表达自己的观点。

（3）、情感目标：

通过描述身边同学、朋友、教师、家人的外表，增加彼此之间的感情，培养人际交往能力，同时感受到语言使用的趣味性。

2、教学重点

用He’s/ She’s tall /short…

He / She has straight hair/ medium build…描述人的外貌

3、教学难点

用英语简单地表达自己的观点

4、教法学法设计

任务型教学法

5、教学程序

Step One: Warming-up and Revision

(1). Greeting

(2). Ask the students “What’s the weather like today?” and “how’s it going?” to review Unit 6

Step Two: Lead in

(1). Describe a student. At the same time, show or draw the height, build and hairstyle one by one. Then ask the students to guess who he/she is.

(2). Show and tell the main task of this class: Learn to talk about people's looks.

Step Three: New words

(1). Show some pictures of some people to introduce hairstyle, height, and build. And lead them to be familiar with these words which describe people: short hair; curly hair; long hair; straight hair; tall; short; medium height.

(2). Lead to read the new words.

Step Four: Practice

(1). Ask the students to finish Section A 1a and 1b. First, match the words with the things in the pictures. Then listen and find out Amy’s friend.

(2). Ask them to give their answers, and check the answers.

Step Five: Grammar Focus

(1). Introduce the sentence pattern

“What does he/she look like?”, “What do you/they look like?”

She/He… is (very/a little/a lot/…) tall/short/thin/….

They are medium build/….

I have …hair.

(2). Show pictures for them to practice the sentences

Step Six: Listening

(1). Listen to the tape for twice and ask the students to finish 2a and 2b. Ask them to give their answers, and check the answers.

(2). Stress the use of “is” and “has”.

Step Seven: Pair work

(1). Fill the blanks in 3 to describe Lily’s new friend.

(2). Ask and answer in pairs. Students are required to make their

conversations to describe their friends. Then share their conversations.

Step Eight: Game Time

One student describes someone in the class. Ask his classmates to guess who he is describing.

Step Nine: Summary and Homework

(1). Sum up

(2). Homework is to write a composition: If you are going to have a party. Please describe your new image.

篇五：unit 1 Where did you go on vacation

一． 用所给单词的适当形式填空

1. I enjoyed ___________ (I) at the party yesterday.

2. As everyone ____________ (know), China is a beautiful country.

3. She is _____________ (boring) with her present job.

4. I think more and more people will visit our _________ (wonder) zoo soon.

5. More and more foreign ________ (visit) come to visit china these days.

6. The Greens have two months’ free time. They are on _________ (vacation) in Beijing.

7. I will go _________ (shop) for clothes at the Fashion Parade store today.

8. Please try ___________ (finish) this work more quickly.

9. This town is famous for its beautiful _________ (build).

10. There are many ___________ (different) between tigers and lions.

11. There ____________ (be not) many buildings here in the past.

12. It’s raining _________ (hard). However, I still want to go there.

13. The windows are so dirty. But I am not tired after having a short rest. I will go on _________

(wash) the clothes.

14. I ________ (call) my mother this morning.

15. She watches TV every evening. But she __________ (not watch) TV last night.

16. It was _________ (sun) last Sunday. I ________ (go) to the beach with my parents.

17. When __________ your brother ________ (do) his homework?

He ________ (do) it an hour ago.

18. Why ________ (be) the boy late for school this morning?

Because he _______ (get) up late.

19. We still have ________ (few) apples. So we can buy some next week.

20. Hi, Lily. We will have a party tomorrow. Do you want to join ______? (we)

I am sorry; I need to stay at home. Enjoy ________ (yourself).

21. There will be some important _________ (active) in our school.

22. What is your _______ (decide), Tom? I ________ (decide) to stay at home.

二． 单选

1. I can’t find ___________ to sit on the crowded bus.

A. nowhere B. somewhere C. anywhere D. everywhere

2. There is ________ with the watch. It works very well.

A. anything well B. nothing wrong C. something wrong D. wrong something

3. It seems that Peter has nothing to do at the moment. Let me give him _________ to read.

A. anything B. something C. everything D. nothing

4. Only father had a job in our family, so we could save(储存) _________ money each year.

A. little B. a little C. few D. a few

5. These books are nice. You can take ________ of them.

A. someone B. everyone C. anyone D. any one

6. This is _________ interesting story. Everyone likes it.

A. a most B. the most C. most of D. most

7. Where will you go on your summer vacation, mike? I will go ___________.

A. nowhere interesting B. interesting anywhere

C. somewhere interesting D. interesting somewhere

8. It’s getting cold outside. __________ take a coat?

A. Why do you B. Why not C. Why did you D. Why don’t

9. Can you help me? _________

A. Yes, please. B. Of course not C. I am OK D. Of course

10. You have too much work. I think you need ________ like me to help you.

A. no one B. anyone C. someone D. everyone

11. The dumplings taste ________

A．well B. good C. fine D. badly

12. How was your weekend, Mingming? ______

A. I don’t like it B. Yes, it’s good C. Thank you D. It was great

13. Her books are ______ from mine. What are the ________?

A. difference, different B. difference, difference

C. different, differences D. different, different

14. Don’t worry. Your English is _________?

A. good enough B. enough good C. well enough D. enough well

15. He is shy. Sometimes I _______ I am living with a stranger.

A. feel like B. look like C. know D. felt like

16. The old man lived ______ the hill. ti

A. the top of B. at the top of C. in the top of D. at the top

17. Hurry up! We are all _________ you.

A. wait for B. waiting at C. waiting for D. waiting

18. He can’t go to school _______ he is poor. She can’

A. because because B. because because of

C. because of because D. because of because of

19. Don’t forget _________ your homework tomorrow.

A. bring B. to bring C. bringing D. brings

20. The car is so beautiful. But it’s too ________ for me

A. expensive B. high C. cheap D. low 下列哪一个选项能够代替划线部分)

A. put on B. get to C. arrive D. go

22. ___________ are all good friends. Let’s go out to play.

A. I, you and he B. He, you and I C. You, he and I D. I, he and you

23. My grandma enjoys __________ in the countryside.

A. lives B. to live C. live for D. living

24. The new kind of computers is _________ expensive. I don’t have _________ money.

A. too much, much too B. much too, too much C. too many, too much D. much too, much too

25. If （如果）you are tired, you must ___________ and have a good rest.

A. stop to study B. stop study C. stop studying D. stop to studying

26. Jack, could you help me _______ who cleaned the classroom yesterday?

A. find B. find out C. look for D. look out

27. They called the police because they ________ the way to the hotel.

A. didn’t know B. don’t know C. will know D. aren’t know

28. When _________ your brother’s birthday?

A. is B. was C. were D. are

29. _________ her last vacation great? Yes, it was.

A. Is B. Are C. Were D. Was

30. After a long walk in the sun, they wanted to drink ________

A. cold something B. something cold C. nothing cold D. cold anything

31. The flowers smells ________ and I like it very much.

A. well B. good C. bad D. badly

32. My parents enjoy_____ for a walk after supper.

A. go B. goes C. to go D. going

33. Why should I stop ________ computer games? For your health.

A. to play B. playing C. play D. played

34. Why not ________ John a toy for his birthday? Good idea. He is crazy about toys.

A. buy B. buying C. to buy D. buys

35. _________ went hiking last weekend because of the bad weather.

A. Someone B. No one C. Everyone D. Nothing

36. Kate, I need to go to work. Please look after ________ well. OK, mom.

A. herself B. myself C. yourself D. himself

37. How was your weekend? Very good. I ________ the park with my friends.

A. visit B. visited C. am visiting D. will visit

38. She is new here, so we know _________ about her.

A. nothing B. something C. anything D. everything

39. How was your trip? __________. I hope I can go there again.

A. Just so-so B. Not very good C. Nothing special D. Wonderful

40. I can’t _______ my watch, but it must be ________ in this room.

A. look for, somewhere B. find out, anywhere C. find, somewhere D. find out, everywhere

41. Do you like the movie? Yes, I think it’s ________, but someone thinks it’s much too _________.

A. wonderful enough, bored B. enough wonderful, boring

C. wonderful enough, boring D. enough wonderful, bored

42. Most of the young people enjoy _________ pop songs.

A. sing B. sang C. singing D. to sing

43. Everyone _________ I come from Sichuan. Actually, I come from Shandong.

A. find B. think C. finds D. thinks

44. We couldn’t go shopping __________ the bad weather.

A. because of B. because C. as D. for

45. Did you have a good weekend? ____________. We enjoyed ourselves in the park.

A. I am afraid not B. I don’t think so C. Of course D. I hope not

46. I feel tired and sleepy. Why not stop __________ for a while. (一会)

A. rest B. to rest C. resting D. rested

47. You study __________ hard _________ you will pass the exam.

A. enough, to B. as, as C. so, that D. too, to

三．作文

通过回答下列问题来记录你的一次旅行。

Where did you go?

Did you go with anyone?

How was the weather?

What did you do everyday?

What food did you eat?

What did you like best?

Did you dislike anything?

How did you feel about your vacation?

Tian’anmen square learn something interesting

the palace museum 故宫 delicious

hot and sunny beautiful.

Beijing duck

take some photos

buy something special

作文素材