GMAT
单选题A pharmaceutical company tested a new painkiller on 1,000 lab rats that were fed large doses of the painkiller for a two-month period. By the end of the experiment, 39 of the rats had died. The company concluded that the painkiller was sufficiently saf
题目
The amount of painkiller fed to the rats was substantially greater, in relation to body mass, than the dosage any human would take under normal circumstances.
Because of the different body chemistry of humans and rats, some compounds can be dangerous for rats but safe for humans, and vice versa.
Tests of this same painkiller on dogs showed that 3 out of 50 dogs developed lesions on their livers during the course of the experiment.
The researchers found that during the experiment, the rats showed a significantly lower sensitivity to pain than rats do under normal circumstances.
In an experiment of this length with this number of rats, it is not unusual for up to 50 rats to die during the experiment for reasons unrelated to the experiment itself.
相似问题和答案
第1题：
A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:
(i) The number of new employees recruited was lower than expected
(ii) Unexpected problems were encountered with production
(iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees
Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?
A.All of the above
B.(ii) and (iii) only
C.(i) only
D.None of the above
The learning rate was actually better than expected and only (i) could cause it to improve.
第2题：
There are________rats on board.
A.not
B.no
C.any
D.none
第3题：
A. filled
B. threatened
C. stilled
D. thrilled
第4题：
What did the social robot do during the experiment?
B.It played with some toys.
C.It set the trapped rats free.
D.It moved around alone.
第5题：
第二篇
Exercise and Brain
Just as exercise strengthens the heart and lungs,bones and muscles,it may also power up the brain.A succession of scientific studies of animals implies that physical activity has a positive effect on mental functioning.
"It's clear that the brain benefits from exercise,"says brain scientist William Greenough of the University of Illinois at Urbana-Champaign.His studies with rats have demonstrated two primary effects of activity:Vigorous physical exercise provides the brain with more fuel,and skill-based ex-ercise increases the formation of connections in the brain, which, according to the proposals of some scientists,may make the brain better able to process information.
In one experiment,laboratory rats were separated into three groups.One group was exercised by running inside an automatic wheel,a second group improved their skills in a complicated obstacle course,and a third group was inactive.
"The animals that learned to go through the obstacle course exhibited a greater number of brain connections than the animals in the exercised or inactive groups,"Greenough said."In contrast, the animals that exercised inside the automatic wheel possessed a greater density of blood vessels in the brain than did either of the other two groups of animals."
Learning a new dance step may boost the brain in the same way that learning a language can, he says.And if the dance is a good physical exercise as well,the benefits multiply.Young brains may be especially able to boost brain power through exercise,suggested another of Greenough's experiments that showed the most significant changes in the brain occurred among rats that had been exercised when very young.And while animals aren't people,he says it is logical to make the inference that an effect found in rats may also apply to humans.
Human studies have focused primarily on older adults and suggest that regular exercise can improve the speed with which the brain processes information.Measurements made by Arthur Kramer at the University of Illinois demonstrated that inactive adults,aged 63 to 82,could hit buttons faster in response to a tone after they went through a 10-week water exercise course.A corresponding control group that didn't exercise showed no improvement.
A:The effect of exercises found in rats can not apply to people.
B:Changes in the brain occurred among young rats are more significant than those among adult rats.
C:Regular exercise can only improve the speed with which the older adults' brain processes information.
D:The author encourages people do more skill-based exercise instead of vigorous physical exercise.
文章第二段第二句提到：高强度体育运动给大脑提供更多的燃料，而技巧性运动则增强大脑神经的联结。依照某些科学家的见解，这种联结能使大脑更好地处理信息。因此选择A项，而B项和C项是技巧性运动的功能，D项不符合文章意思。
文章第三段和第四段告诉我们选项A应该是。nning inside an automatic wheels；选项B文中没有提到是inside还是outside；选项C应该是a great number of brain connections；选项D是正确的。
文章第五段第一句告诉我们“学习一种新的舞蹈和学习一种语言一样，都能促进大脑发展。如果这种舞蹈还是一种良好的体育运动，则益处加倍”，因此A和B项都排除。根据文章第三段和第四段，我们知道只有being inactive inside不能促进大脑发展。
根据文章我们知道选项A里老鼠的实验结果应当可以应用到对人类的研究，因此是错误的；文章第五段告诉我们选项B的表述是正确的；文章第六段告诉我们“经常锻炼能提高大脑处理信息的速度”，但并没有说该实验结果不能应用于其他年龄段的人，因此是错误的；根据文章第二段我们知道两种锻炼对大脑会产生不同的影响，因此选项D也是错误的。
第6题：
You are the audit supervisor of Maple & Co and are currently planning the audit of an existing client, Sycamore Science Co (Sycamore), whose year end was 30 April 2015. Sycamore is a pharmaceutical company, which manufactures and supplies a wide range of medical supplies. The draft financial statements show revenue of $35·6 million and profit before tax of $5·9 million.
Sycamore’s previous finance director left the company in December 2014 after it was discovered that he had been claiming fraudulent expenses from the company for a significant period of time. A new finance director was appointed in January 2015 who was previously a financial controller of a bank, and she has expressed surprise that Maple & Co had not uncovered the fraud during last year’s audit.
During the year Sycamore has spent $1·8 million on developing several new products. These projects are at different stages of development and the draft financial statements show the full amount of $1·8 million within intangible assets. In order to fund this development, $2·0 million was borrowed from the bank and is due for repayment over a ten-year period. The bank has attached minimum profit targets as part of the loan covenants.
The new finance director has informed the audit partner that since the year end there has been an increased number of sales returns and that in the month of May over $0·5 million of goods sold in April were returned.
Maple & Co attended the year-end inventory count at Sycamore’s warehouse. The auditor present raised concerns that during the count there were movements of goods in and out the warehouse and this process did not seem well controlled.
During the year, a review of plant and equipment in the factory was undertaken and surplus plant was sold, resulting in a profit on disposal of $210,000.
Required:
(a) State Maples & Co’s responsibilities in relation to the prevention and detection of fraud and error. (4 marks)
(b) Describe SIX audit risks, and explain the auditor’s response to each risk, in planning the audit of Sycamore Science Co. (12 marks)
(c) Sycamore’s new finance director has read about review engagements and is interested in the possibility of Maple & Co undertaking these in the future. However, she is unsure how these engagements differ from an external audit and how much assurance would be gained from this type of engagement.
Required:
(i) Explain the purpose of review engagements and how these differ from external audits; and (2 marks)
(ii) Describe the level of assurance provided by external audits and review engagements. (2 marks)
(a) Fraud responsibility
Maple & Co must conduct an audit in accordance with ISA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and are responsible for obtaining reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error.
In order to fulfil this responsibility, Maple & Co is required to identify and assess the risks of material misstatement of the financial statements due to fraud.
They need to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses. In addition, Maple & Co must respond appropriately to fraud or suspected fraud identified during the audit.
When obtaining reasonable assurance, Maple & Co is responsible for maintaining professional scepticism throughout the audit, considering the potential for management override of controls and recognising the fact that audit procedures which are effective in detecting error may not be effective in detecting fraud.
To ensure that the whole engagement team is aware of the risks and responsibilities for fraud and error, ISAs require that a discussion is held within the team. For members not present at the meeting, Sycamore’s audit engagement partner should determine which matters are to be communicated to them.
(b) Audit risks and auditors’ responses
(c) (i) Review engagements
Review engagements are often undertaken as an alternative to an audit, and involve a practitioner reviewing financial data, such as six-monthly figures. This would involve the practitioner undertaking procedures to state whether anything has come to their attention which causes the practitioner to believe that the financial data is not in accordance with the financial reporting framework.
A review engagement differs to an external audit in that the procedures undertaken are not nearly as comprehensive as those in an audit, with procedures such as analytical review and enquiry used extensively. In addition, the practitioner does not need to comply with ISAs as these only relate to external audits.
(ii) Levels of assurance
The level of assurance provided by audit and review engagements is as follows:
External audit – A high but not absolute level of assurance is provided, this is known as reasonable assurance. This provides comfort that the financial statements present fairly in all material respects (or are true and fair) and are free of material misstatements.
Review engagements – where an opinion is being provided, the practitioner gathers sufficient evidence to be satisfied that the subject matter is plausible; in this case negative assurance is given whereby the practitioner confirms that nothing has come to their attention which indicates that the subject matter contains material misstatements.
第7题：
B.they were turned down by other companies
C.they were confident of the author and his business
D.they were satisfied with the salaries in his company
第8题：
A.states
B.claims
C.asserts
D.announces
第9题：
第三篇
Sugar Accelerate the Process of Aging
Sugar is widely used in our daily life to make food and drinks sweet,though too much intake of it may lead to diabetes.However,today's study found it also makes people get old faster. Rats that eat high levels of a natural sugar known as fructose seem to age faster than other rats.And the same could be true for people who eat too much sweet junk food,said Israeli researchers.
Fructose,a substance found naturally in honey and fruit,is used widely in foods ranging from soft drinks to yogurt. But while its sweet taste is popular,the sugar could cause wrinkles and health problems,the researchers said.Dr. Moshe Werman and Boaz Levi of the Technion-Israel Institute of Technology fed large amounts of fructose to laboratory rats.Writing in the Journal of Nutrition,they said the fructose-fed rats showed changes in the collagen of their skin and bones.
Collagen,a fibrous protein found in connective tissue,bone and cartilage,basically holds the body together. The loss of collagen is what causes sagging and deep wrinkles in older people.
The process affected,Werman's team said,is known as"cross linking"."Too much crosslinking reduces elasticity and makes the skin stiff and rigid,and these are the conditions that encourage wrinkled skin,"Werman said in a statement. He said the same could be true of people, although this has not been shown."Americans are eating more and more processed foods such as carbonated drinks,baked goods,canned fruits,jams and dairy products that contain fructose," Werman said.Other studies have shown that high fructose intake can affect how the body handles glucose and increases insulin resistance一which can both be important measures of the tendency toward diabetes.
The rats Werman worked with were fed much more than the average adult person might eat in a day,which is standard in such experiments.The rats were 12.5 grams of fructose per kg(2.2 pounds)of weight every day for a year. To compare,a person weighing 154 pounds(70kg)who drinks a quart(liter)of cola consumes about 60 grams of fructose,or 0.8 grams per kg of body weight.
A:slow down their process of aging
B:more likely to get diabetes
C:get heavier than others
D:age faster than average people
本题是细节考查题。题干是：人们在哪里更容易找到果糖？选B的依据是第二段第一句："Fructose...is used widely in foods ranging from soft drinks to yogurt.”果糖自然存在于蜂蜜和水果中，被广泛用于从饮料到酸奶的各种食品中。所以选项B软饮料和酸奶，是正确答案。
本题考查上下文理解能力。题干是：导致老年人皮肤松弛和深度皱纹的原因是什么？依据是第三段第二句：" The loss of collagen is what causes sagging and deep wrinkies in older people.”胶原蛋白的丧失是导致老年人皮肤松弛和深度皱纹的原因。所以选项A 胶原蛋白的丧失，是正确答案。
本题考查考生对上下文的理解能力。题干是：过多的交叉相连会导致什么？选择C为正确答案，依据是第四段第二句：" Too much cross-linking reduces elasticity and makes the skin stiff and rigid...”太多的交叉相连就会使皮肤降低弹性、发生硬化，所以选项C 皮肤降低弹性、发生硬化，是正确答案。
本题是主旨考查题。题干是：你认为作者写这篇文章可能的目的是什么？选B的依据是题目“糖加快人的衰老进程”以及作者在文章中所分析的各种恶果。所以选项 B建议人们吃适量的糖，防止快速衰老，与原文主旨相符。
第10题：
B.differentiate smells better than sizes
C.respond more to cations than to looks
D.can be scared by a plastic box on wheels