A: I have two tickets for tonight's concert. Could you go with me？ B: I'd like to, but I'm

s her on her admission._

TINA： Hi, Liu Hui. Guess what came in the__1___ today

LIU HUI： Your bill, maybe

TINA： No, no. My acceptance__2___ to Yale!

LIU HUI： Wow! Congratulations! You've been working so hard for it. When do classes start

TINA： Freshman orientation is the last week of __3___, but I want to go two weeks before that to get settled in .

LIU HUI： You are great! I guess you will have many things to do before you leave.

TINA： Yes, I'll be very busy. I have to get a __4___, buy a plane ticket and pack my things, but first I want to register for classes.

LIU HUI： Congratulations again. I believe you will have a___5__ experience at Yale.

Passage Two

One day I was at the airport waiting for a ticket to New York and the girl in the ticket office said, "I'm sorry, I can't sell you a ticket. Our computer is down."

"If your computer is down, just write me out a ticket."

"I can't write you out a ticket. The computer is the only one allowed to do so."

I looked down on the computer and every passenger was just standing there staring at the black screen. Then I asked her, "What do all you people do？'

"We give the computer the information about your trip, and then it tells us whether you can fly with us or not."

"So when it goes down, you go down with it."

"That's good, sir. '

"How long will the computer be down？" I wanted to know.

"I have no idea. There's no way we can find out without asking the computer."

After the girl told me they had no backup (备用) computer, I said. "Let's forget the computer. What about your planes？ They're still flying, aren't they？"

"I wouldn't know," she said, pointing at the dark screen. "Only 'IT'knows. 'It'can't tell me.

By this time there were quite a few people standing in lines. The word soon spread to other travelers that the computer was down. Some people started to cry and still others kicked their luggage.

36. The best title for the article is______.

A. When the Computer Is Down

B. How to buy a ticket

C. The Computer of the Airport

D. Asking the Computer

boys to 26_________ golf．He walked up to the fellow at the ticket counter, he asked, “ How 27_________ is it to get in？ ”

The young man replied, “ Threedollars for you and three dollars 28_________ any kid who is older than six. We will let them in free 29_________ they aresix or younger. How old are they？ ” Bobby replied, “ Thelawyer ’s three and the doctor is seven, so I guessI have 30_________ pay six dollars. ”

The man at the ticket counter 31_________ , “ Hey, Mister, did you just win the lottery or something？ You could have savedyourself three bucks. You could have told me that the older one was six; I wouldn&39;t have known the 32_________ . ”Bobby replied, “ Yes, that may be true, but the kids would have known the difference. ”

33_________ Ralph Waldo Emerson said, “ Whoyou are speaksso loudly I can ’t hearwhat you ’ re saying. ” In challenging times when ethics are more important 34_________ ever before, make sure you seta good 35_________ for everyone you work and live with.

A. handle B. though C. difference

D. for E.As F.to G. than H. play

I. said J. spreads K. example

L. which M. Due to N. if O. much

26__________

27

28

29

30

31

32

33

34

35

请帮忙给出每个问题的正确答案和分析，谢谢！

Harry Jenks, the booking clerk (订票员). “My ticket was for May 22nd, and there was no ship from Jersey that night. My daughter and I had to stay in a hotel. It cost me £12.”

Harry was worrieD. He remembered selling the woman a return ticket. “ Come into the office, madam,” he said, “ I’ll just check the Jersey timetable for May 22nd .”

The woman and her little girl followed him inside. She was quite right, as Harry soon discovereD. There was no sailing on May 22nD. How ever had he made such a big mistake？ Wondering what to do, he smiled at the chilD. “You look healthy,” he said to her. “ Did you have a nice holiday in Jersey？”

“ Yes,” she answereD. “ The beach was beautiful. And I can swim too!”

“ That’s fine,” said Harry. “ My little girl can’t swim a bit yet. Of course, she’s only three-----”

“ I’m four,” the child said proudly. “ I’ll soon be four and a half.”

Harry turned to the mother. “ I remember your ticket, madam,” he saiD. “ But you didn’t get one for your daughter, did you？”

“ Er, well-----” The woman looked at the chilD. “ I mean-----she hasn’t started school yet. She’s only four.”

“ A four year old child must have a ticket, madam. A child’s return to Jersey costs----let me see----£13.50.So if the railway pays your hotel bill, you will owe £1.50.The law is the law, but since we have made a mistake-----”

The woman stood up, took the child’s hand and left the office.

9.The angry woman went to the station __________.

A. to buy a ticket for her daughter

B. to ask the railway to pay her hotel bill

C. to have a friendly talk with the booking clerk

D. to buy the Jersey timetable

9.Harry had a talk with the girl in order to _________.

A. please the girl and her mother

B. find out how old the girl was and whether the girl had been to Jersey

C. get some information about Jersey

D. find out how many days they spent in Jersey

9.The hotel bill is __________.

A. more than the cost of a child’s ticket

B. exactly the same as the cost of a child’s ticket

C. less than the cost a child’s ticket

D. more than the cost of a woman’s ticket

9.The child is ___________ years old.

A. two

B. four

C. three

D. five

9.A girl of _________ should buy a ticket according to the law of the railway.

A. three

B. four

C. five

D. six

听力原文：M: Hi. I have a reservation for tonight.

W: And your name？

M: It's Nelson. Charles Nelson.

W: Okay. Mr. Nelson. That's a room for five, and...

M: Excuse me？ Do you mean a room for five dollars？ I didn't know the special was so good.

W: No, no, no. According to our records, a room for five guests was booked under your name.

M: No. No. Hold on. There must be some mistake.

W: Okay. Let's check again. Okay, Mr. Charles

C.Nelson for tonight....

M: Ah. There's the problem. My name is Charles Nelson, not Charles C. Nelson. You must have two guests under the name.

W: Okay. Let me check again. Oh. Okay. Here we are. Charles Nelson. A room for one for the 19th....

M: Wait, wait! It was for tonight. Not tomorrow night.

W: Hum. I don't think we have any rooms for tonight. There's a convention going on in town, and uh, let's see. Yeah, no rooms.

M: Ah come on! You must have something. Anything.

W: Well. Let me check my computer here. Ah! There has been a cancellation for this evening. A honeymoon suite is now available.

M: Great. I'll take it.

W: But I'll have to charge you two hundred fifty dollars for the night.

M: Ah. I should get a discount for the inconvenience.

W: Well. The best I can give you is a ten percent discount plus a ticket for a free breakfast.

M: Hey. Isn't the breakfast free anyway？

W: Well, only on weekends.

M: Okay. That'll be fine.

(20)

A．The hotel clerk confused him with another guest.

B．Rooms were overbooked for that evening.

C．There were no more rooms available for five people.

D．The price for the room was higher than he expected.

morrow morning. Clerk: ______？ Mr. Smith: Single, please.

A．Single or two

B．Single or return

C．Single or double

D．Single or back

–– Clerk: Good morning. Can I help you？

–– Thompson: Yes, I’d like a ticket to New York 9: 15 tom rrow morning.

–– Clerk: ____

–– Thompson: Single, please.

A: Single or two？

B: Single or double？

C: Single or back？

D: Single or return？

Background information

B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.

The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.

B-Star is now very successful; customer numbers are increasing at approximately 15% each year.

Ticket sales

Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.

Tickets are purchased using either cash or credit cards.

Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.

Cash sales

1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.

This information is transferred electronically to the accounts office.

2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two

accounts clerks and banked on a daily basis.

3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.

4. Total cash received is then recorded in the cash book, and then the general ledger.

Credit card sales

1. Payments by credit cards are authorised online as the customers purchase their tickets.

2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.

3. Credit card sales are recorded for each credit card company in a receivables ledger.

4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.

You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.

Required:

(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)

(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)

(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the

assertion of completeness of income in B-Star. (6 marks)

(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales for one day in B-Star;

(ii) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales in B-Star for the year. (8 marks)

(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)

Clerk: Good morning. Can I help you？

Mr. Smith: Yes, I'd like a ticket to New York 9:15 tomorrow morning.

Clerk: ______？

Mr. Smith: Single, please.

A．Single or two

B．Single or return

C．Single or double

D．Single or back

A.I want a business class ticket to London

B.I'd like to reserve an economy ticket to London

C.I’ d like to have a class ticket to London

_______ for the free ticket， I would not have gone to see film so often. A. If it is not B. Were it not C. Had it not been D. If they were not