职称英语(综合)
The chefs in this restaurant insist on high standards of materials.A:depend on B:demand C:suggest D:permit
题目
B:demand
C:suggest
D:permit
参考答案和解析
相似问题和答案
第1题：
we have to () the importance of being punctual
A、insist for
B、insist on
C、stess in
D、insist in
第2题：
As a visitor or guest in either a Chinese home or restaurant you will find that ______manners are important to the enjoyment of your meals and keep you in high spirits!
A、desk
B、table
C、chair
D、bench
第3题：
4 Whilst acknowledging the importance of high quality corporate reporting, the recommendations to improve it are
sometimes questioned on the basis that the marketplace for capital can determine the nature and quality of corporate
reporting. It could be argued that additional accounting and disclosure standards would only distort a market
mechanism that already works well and would add costs to the reporting mechanism, with no apparent benefit. It
could be said that accounting standards create costly, inefficient, and unnecessary regulation. It could be argued that
increased disclosure reduces risks and offers a degree of protection to users. However, increased disclosure has several
costs to the preparer of financial statements.
Required:
(a) Explain why accounting standards are needed to help the market mechanism work effectively for the benefit
of preparers and users of corporate reports. (9 marks)
(a) It could be argued that the marketplace already offers powerful incentives for high-quality reporting as it rewards such by
easing or restricting access to capital or raising or lowering the cost of borrowing capital depending on the quality of the entity’s
reports. However, accounting standards play an important role in helping the market mechanism work effectively. Accounting
standards are needed because they:
– Promote a common understanding of the nature of corporate performance and this facilitates any negotiations between
users and companies about the content of financial statements. For example, many loan agreements specify that a
company provide the lender with financial statements prepared in accordance with generally accepted accounting
principles or International Financial Reporting Standards. Both the company and the lender understand the terms and
are comfortable that statements prepared according to those standards will meet certain information needs. Without
standards, the statements would be less useful to the lender, and the company and the lender would have to agree to
create some form. of acceptable standards which would be inefficient and less effective.
– Assist neutral and unbiased reporting. Companies may wish to portray their past performance and future prospects in
the most favourable light. Users are aware of this potential bias and are sceptical about the information they receive.
Standards build credibility and confidence in the capital marketplace to the benefit of both users and companies.
– Improve the comparability of information across companies and national boundaries. Without standards, there would be
little basis to compare one company with others across national boundaries which is a key feature of relevant
information.
– Create credibility in financial statements. Auditors verify that information is reported in accordance with standards and
this creates public confidence in financial statements
– Facilitate consistency of information by producing data in accordance with an agreed conceptual framework. A consistent
approach to the development and presentation of information assists users in accessing information in an efficient
manner and facilitates decision-making.
第4题：
The two focuses of the education reforms in the mid-1980s were（）
Athe raising of the standards of teaching and the reform in curriculum
Bthe raising of the standards of teaching and learning and the restructuring of the schools
Cthe raising of the standards of teaching and the improvement of the standards of learning
DNone of the above
A,B
略
第5题：
Fibre Channel, or FC, is a gigabit-speed network technology primarily used for storage networking.Fibre Channel is standardized in the T11 Technical Committee of the InterNational Committee for Information Technology Standards (INCITS), an American National Standards Institute (ANSI) Caccredited standards committee.Which two of these correctly describe Fibre Channel?（）
A. supports multiple protocols
B. works only in a shared or loop environment
C. allows addressing for up to 4 million nodes
D. provides a high speed transport for SCSI payloads
第6题：
Please find the exact definition for "symphony".
A. something made in an earlier period and collected and valued because it is beautiful，rare，old or of high quality
B. the main or most important rules or parts
C. a person who helps someone serve in a restaurant，especially an opera
D. a long piece of music for an
第7题：
A、unnecessary
B、necessary
C、difficult
D、easy
第8题：
\[A\] resist\[B\] perform\[C\] insist\[D\] restrain
人们受教育的过程就是学习周密推理和劝说的过程。这要求我们能够抑制一种劝说而鼓励并运用另一种，根据句子前后逻辑，选项应与encourage构成相对语意，首先确定排除具有相同语意的\[B\] perform和\[C\] insist；\[D\] restrain意为“约束，控制(感情等)”，而\[A\] resist带有“不接受”的含义，更符合文意。
第9题：
B.lives
C.lived
D.is living
考点
虚拟语气
第10题：
查询国外标准信息的主要网站有（）
AStａndards Australia On-line http：//www.stａndards.com.au
BIEEE Stａndards http：//stａndards.ieee.org
CInternational Labour Organization http：//www.ilo.org
DThe National Stａndards System Network http：//www.nssn.org
EStａndards Council of Canada http：//www.scc.ca
FNational New Zealａnd http：//www.stａndards co.nz
A,B,C,D,E,F
略