Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)
No one really likes help. It is a great deal more satisfactory to be given the opportunity to earn one's daily bread; and if, by doing so, one can create a continuing means of livelihood, more jobs, and better living conditions for one's community, that is more satisfactory still. It is on this premise that the World Food Program bases most of its operations.
But how can a man born of unemployed, undernourished parents, in, the depths of poverty that spreads the solidarity towns near Latin American cities, or displaced people's camps in Africa and Asia, begin to make some improvement? Someone must help someone who under stands that both food and employment are fundamental to his need.
Most thinking people must have remarked at some time or other that it doesn't make sense for half the population of the world to be in need of better food while governments and farmers elsewhere are worried by surpluses. For a number of years, until recently, North America and Australia had too much wheat. Japan had too much rice. Similarly, the EEC rapidly built a butter "mountain"; in its short history.
It was an awareness of the cruel paradox of a world with surpluses and starvation that prompted the setting up of the World Food Pro grain by the United Nations and also by the Food and Agricultural Organization. Its organizers realized that it could be useful both to developed and developing countries. It could remove surpluses in such a way that did not upset normal trading or threaten, the livelihood of farmers in contributor countries, and then use these foods to feed people and aid development in poor-privileged areas.
So how does the World Food Program (WFP) work and what has it achieved?
Logically, the story starts with a pledging session. The contributor countries, of which there have been a hundred and four over the years, pledge themselves to give a certain value during the succeeding two years. Most of these pledges are honored by gifts of food, but court tries which do not produce food surplus to their own needs pledge money to finance the administration and shipping of the food given by others.,
Meanwhile, the WFP staff in Rome get requests from countries which would like to receive, this food aid. Some of these are emergency requests when earthquake, hurricane, flood, drought or pestilence strikes, or political disorder causes a new wave of refuges. Of course, WFP responds to these, but they represent no more than a quarter of its aid in any one year. The real objective is to aid constructive development, and so to make full preparation against the everyday disaster of having little food to eat, no work to go to, no dignity to have.
So the WFP staff are responsive to requests from governments who want initial help to develop new lands for farming, to build roads, to provide irrigation, and so on. The government of the would-be recipient country has to put forward what is considered to be a worthwhile and workable scheme, and if this is accepted, WFP agrees to supply food to a certain value for a specified period of years (usually three to five). Usually the food is for the people; sometimes it is their farm livestock.
The main idea of the first two paragraphs is that many people ______.
A. feel offended by people who offer them gifts
B. are prevented from rising in the world by the poverty of their surroundings
C. need to be given both food and the chance to earn their living
D. feel their pride hurt if they are given charity
According to the author, we should reverse our classification of the physical sciences as
A. a reverse ordering will help promote the development of the physical sciences
B. our knowledge of physical systems is more reliable than that of social systems
C. our understanding of the social systems is approximately correct
D. we are better able to investigate social phenomena than physical phenomena
From the third paragraph of the passage, we can conclude that young adults tend to believe
A. change people's conservative attitudes toward their lifestyle
B. help young people make friends with the opposite sex
C. make them competitive id the job market
D. help them achieve success in their interpersonal relationships
下列有关前后任注册会计师沟通的问题,说法正确的有()。A.后任注册会计师在接受审计业务委托前必需下列有关前后任注册会计师沟通的问题,说法正确的有()。
A. 后任注册会计师在接受审计业务委托前必需与前任注册会计师进行沟通
B. 接受委托后前后任注册会计师的沟通不是必要程序
C. 接受委托后,后任注册会计师在得到被审计单位授权后要求查阅前任注册会计师工作底稿,前任注册会计师没有给予配合,则前任注册会计师违反了职业道德规范
D. 接受委托后,后任注册会计师要求查阅前任注册会计师工作底稿需要得到被审计单位的授权,同时如果前任注册会计师决定向后任注册会计师提供工作底稿,应当考虑进一步从被审计单位(前审计客户)处获取一份确认函