题目内容

听力原文：Woman: Thank you for calling Finchester Zoo. The zoo is open on six days and closed on Mondays. The opening hours are from ten a.m. until it gets dark. This is half past nine in the summer and four o'clock in the winter.
There is a guided tour of the zoo every hour. Visitors for the tour should wait at the entrance which is where the tour begins. Our guide will meet you there. The tour finishes at the cafe.
You should not feed the animals but you can watch when we give them something to eat. Every day at two o'clock the lions are given their food and the elephants get theirs at three o'clock.
There is a shop in the zoo where you can buy books and games. All the family will like playing these. There is also a cafe which sells snacks.
Tickets for adults cost six pounds eighty-five and children's tickets are four pounds sixty-five. A family ticket, for two adults and three children, is eighteen pounds seventy-five.
For more information ...
You will hear some information about Finchester Zoo.
Listen and complete questions 21-25.
You will hear the information twice.
(22)

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Write a short note to Mr Jim Asana, the sales manager.
Asking for his permission to take these items.
Explaining why you want them.
Mentioning the time and date when you want to collect them.
Write 40—50 words on a separate sheet.

XYZ会计师事务所的注册会计师正在使用非统计抽样方法测试ABC公司2009年12月31日应收账款余额的存在性和总价值。ABC公司2009年度的销售收入大约为25000000元。当年12月31日共有905个应收账款账户，借方余额共计4250000元。这些账户余额在10元到140000元之间。总体中有5个金额超过50000元的账户，共计500000元；另有40个贷方余额账户，共计5000元。
注册会计师作出下列决定：
(1)根据控制测试的结果，将与应收账款的存在性和计价认定有关的重大错报风险评估为高水平；通过分析程序，注册会计师合理确信应收账款不存在重大的低估。
(2)将应收账款贷方余额作为应付账款单独测试。
(3)注册会计师决定对5个金额超过50000元的账户进行百分之百检查，并将其排除在准备抽样的总体之外。
(4)注册会计师决定采用分组抽样。根据总体项目的账面金额，将总体分为两组。第一组由200个余额大于或等于5000元的账户组成(账面金额总计2500000元)，第二组由余额小于5000元的其余账户组成(账面金额总计1250000元)。确定的可容忍错报为125000元，预计应收账款的错报为35000元。注册会计师决定对这些账户的余额进行函证，除非有证据表明应收账款有重大错报，注册会计师不拟采用其他程序来验证应收账款的余额。
要求： (1)注册会计师确定样本规模应是多少？
(2)假定注册会计师决定将计算出的样本在两组之间分配，方案是确定每组的函证数量大致与该组账户的账面金额成比例。注册会计师对其中抽取的账户与5个金额超过50000元的账户的函证后审定结果如下：
注册会计师对认为以上存在的错报是由会计流程中的普通错误所导致的。注册会计师考虑了所发现的错报，认为总体错报金额与总体规模相关的可能性比与总体项目的总金额相关的可能性更大。请计算根据样本项目推断的错报总额。
(3)ABC公司管理层同意更正已发现的所有错报，请计算确定注册会计师是否可接受抽样的总体？

Question 8
Briefly explain the following four ways that personal property may be used as security for debts:
(a) Lien
(b) Mortgage
(c) Pledge
(d) Charge

《资政新篇》是反映农民平均主义理想的反封建纲领。