二级笔译
单选题The title “Foul Shots” probably refers to.A the part of a basketball game in which a player shoots for extra points because someone blocked unfairly.B the bag of Fritos tossed foully across the gym floor before the game.C the mean-spirited shots of lau
题目
the part of a basketball game in which a player shoots for extra points because someone blocked unfairly.
the bag of Fritos tossed foully across the gym floor before the game.
the mean-spirited shots of laughter and joking at the expense of the Mexican-American boys.
all of the above
相似问题和答案
第1题：
Part B
Directions:
Write an essay with the title “Reading Books in Printed Form. or on Computer” in which you should
1） analyze the strong points and weak points of each one, and
2） tell your own preference and your reasons.
You should write 160—200 words neatly on ANSWER SHEET 2.(20 points)
、参考范文
Reading Books in Printed Form. or on Computer
The popularization of computer has made it possible to read books on computer. With it, there is much discussion about whether e-books will replace traditional print-on-paper books.
Some people say they like only e-books, which are quicker and more convenient to get and use. To get a needed book, one has to spend much time or money in searching for or buying it in bookstores, but one can just type in the title, author or other related information of the book to find it in minutes on internet. Sometimes one can even read the full content of a digitized book free of charge or instantly discuss about a book in an online forum. Moreover, a lot of information of books can be stored in a small compact disc, which is easy to take.
Other people, however, think printed books are still necessary. In the first place, too much time in front of the computer can cause eyestrain or increase radiation risks. Second, a printed book can be read at your convenience. One can read in bed before sleep or during a boring journey, without fussing with a computer.
In sum, since e-books and printed books have their respective advantages and can complement each other, I would like to combine the two ways to meet different needs. For quick reference, a digitized book will probably be useful. To appreciate a poem or a novel, I prefer the traditional way of reading on printed books.
第2题：
The phrase "retained earnings" in the last paragraph probably refers to "______".
A．the net worth belonging to the creditors and owners
B．part of the profits reinvested in the company
C．the amount of money the owners invested
D．the amount of money owed to the employees
解析："retained earnings"意为留存收益，是指企业利润中未进行分配，而是进行再投资的部分。
第3题：
One winter day in 1891, a class at a training school in Massachusetts, USA, went into the gym for their daily exercises. Since the football season had ended, most of young men felt they were in for a boring time. But their teacher, James Naismith, had other ideas. He had been working for a long time on the new game that would have the excitement of American football. Naismith showed the men a basket he had hung at each end of the gym, and explained that they were going to use a round European football. At first everybody tried to throw the ball into the basket no matter where he was standing. “Pass! Pass!” Naismith kept shouting, blowing his whistle to stop the excited players. Slowly, they began to understand what was wanted of them. The problem with the new game, which was soon called “basketball”, was getting the ball out of the basket. They used ordinary baskets, with bottoms, and the ball, of course, stayed inside. At first, someone had to climb up every time when a basket was scored. It was several years before someone came up with the idea of removing the bottom of the basket and letting the ball fall through. There have been many changes in the rules since then, and basketball had become one of the world’s most popular sports.
1、 When did the story happen?
AIn spring
BIn summer
CIn fall
DIn winter
2、 What did Naismith do to entertain his students one day?
AHe taught them to play an exciting new game
BHe took them to watch a basketball game
CHe trained them to play European football
DHe let them compete in getting balls out of a basket
3、 According to the write, what was the problem with the new game?
AThe players had difficulty understanding the complex rules
BThe players found the basket too high to reach
CThe players soon found the game boring
DThe players had trouble getting the ball out of the basket
4、 How was the problem with the new game solved?
ABy alerting the size of the basket
BBy simplifying the complex rules
CBy removing the bottom of the basket
DBy lowering the position of the basket
5、 Which kind of ball was used in basketball games at first?
AVolleyball
BSoftball
CAmerican football
DBritish football
第4题：
B:peacefulness
C:equanimity
D:propinquity
第5题：
The first player to get rid of all their picture cards wins the game.
Price $21.99
B. So
C. And
D. Because
第6题：
Gilbert Arenas was born on January 6, 1982 in Tampa, Florida. His father played college football at the University of Miami. In 1984, the pair moved to Los Angeles, California where Gilbert's father was an actor in commercials and soap operas.
When Gilbert was about 11, he started playing basketball. By the time Gilbert was 14, he was already the best player on Ulysses S. Grant High School in Van Nuys, California. He decided to wear the number "0" because people told him he would get "zero playing time". After his sophomore year, Gilbert decided to enter the NBA draft. Many coaches thought that Gilbert was not ready. As a result, he was drafted a disappointing 31st overall by the Golden State Warriors. Gilbert worked hard at Golden State, despite the fact his coach kept him on the bench for much of the season. When he finally got his chance, Gilbert averaged 14 points and 5 assists per game as the Warriors point guard.
After a successful individual year for Gilbert, it was time to test the NBA's free-agent market. Much to the disappointment of Warriors fans, Gilbert signed a 6-year, 65 million dollar deal with the Washington Wizards in 2003. Not surprisingly, he became an instant star with the Wizards. Fans loved to watch him race up the court, dish-off passes, and make difficult shots and lay ups. Although the Wizards only won 27 games his first year in Washington, Gilbert led them with 19.6 points per game. Gilbert, along with teammates Larry Hughes and Antawn Jamison, led the Wizards to the NBA playoffs during his second year. The highlight of the decade for the Wizards was their post-season victory against the Chicago Bulls in the NBA playoffs.
16. What did Gilbert's father do for a living in California?.
A. He was an artist.
B. He was a basketball player.
C. He was an actor.
D. He was a football player.
17. When did Gilbert become the best player on Ulysses S. Grant High School?
A. When he was 11.
B. In 1984.
C. When he was 14.
D. As a junior in high school.
18. Why was Gilbert drafted a disappointing 31st overall by the Golden State Warriors?
A. Because many coaches thought that he was not ready.
B. Because the Golden State Warriors liked him very much.
C. Because his family has moved to the Golden State.
D. Because his performance is disappointing in the season.
19. Which of the following players did NOT help the Wizards make the playoffs in Gilbert's second year?
A. Gilbert Arenas.
B. Gold State Warriors.
C. Antawn Jamison.
D. Larry Hughes.
20. Which of the following words best describes Gilbert Arenas as described by the passage?
A. Overrated.
B. Hard-working.
C. Talented.
D. Both B and C.
第7题：
A. lack
B. need
C. lot
D. common
参考答案：A
第8题：
(c) Identify and discuss the ethical and professional matters raised at the inventory count of LA Shots Co.
(6 marks)
(c) There are several ethical and professional issues raised in relation to the inventory count of LA Shots Co.
Firstly, it was inappropriate of Brenda Mangle to offer the incentive to the audit juniors. As she is a new manager, it may be
that she didn’t realise how the incentive would be perceived. Brenda should be informed that her actions could have serious
implications.
The offer could be viewed as a bribe of the audit juniors, and could be perceived as a self-interest independence threat as
there is a financial benefit offered to members of the audit team.
The value of the ten bottles of ‘Super Juice’ should be considered, as it is only appropriate for a member of the audit team to
accept any goods or hospitality from the audit client if the value is ‘clearly insignificant’. Ultimately it would be the decision
of the audit partner as to whether the value is clearly insignificant. It is likely that this does not constitute a significant threat
to independence, however the offer should still be referred to the audit partner.
Also, if the juniors took ten bottles of ‘Super Juice’, this could interfere with the physical count of goods and/or with cut off
details obtained at the count. The juniors should therefore have declined the offer and informed a senior member of the audit
team of the situation.
There may be a need to adequately train new members of staff on ethical matters if the juniors were unsure of how to react
to the offer.
The work performed by the juniors at the inventory count must be reviewed. The audit procedures were performed very
quickly compared to last year and therefore sufficient evidence may not have been gathered. In an extreme situation the whole
inventory count may have to be reperformed if it is found that the procedures performed cannot be relied upon.
In addition, the juniors should not have attended the audit client’s office party without the permission of the audit manager.
The party appears to have taken place during work time, when the juniors should have been completing the inventory count
procedures. The two juniors have not acted with due professional consideration, and could be considered to lack integrity.
The actions of the juniors should be discussed with them, possibly with a view to disciplinary action.
There may also be questions over whether the direction and supervision of the juniors was adequate. As the two juniors are
both recent recruits, this is likely to be the first inventory count that they have attended. It appears that they may not have
been adequately briefed as to the importance of the inventory count as a source of audit evidence, or that they have
disregarded any such briefing that was provided to them. In either case possibly a more senior auditor should have
accompanied them to the inventory count and supervised their actions.
第9题：
B.useful for his future work
C.a good way to earn extra money
D.a good way to find out his weak points
第10题：
B:peacefulness
C:equanimity
D:propinquity