成人生命体征测量值，在正常范围内的一组是()。A．体温37℃，脉搏102次/分，呼吸

Background information

B-Star is a theme park based on a popular series of children＊s books. Customers pay a fixed fee to enter the park， where they can participate in a variety of activities such as riding roller-coasters， playing on slides and purchasing themed souvenirs from gift shops.

The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall- the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day （normally by 50%）。 During the last seven years there have been on average 30 days each year with rain.

B-Star is now very successful； customer numbers are increasing at approximately 15% each year.

Ticket sales

Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.

Tickets are purchased using either cash or credit cards.

Each ticket has a number comprising of two elements 每 two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.

Cash sales

1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued. This information is transferred electronically to the accounts office.

2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two accounts clerks and banked on a daily basis.

3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.

4. Total cash received is then recorded in the cash book， and then the general ledger.

Credit card sales

1. Payments by credit cards are authorised online as the customers purchase their tickets.

2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.

3. Credit card sales are recorded for each credit card company in a receivables ledger.

4. When payment is received from the credit card companies， the accounts clerks agree the total sales values to the amounts received from the credit card companies， less the commission payable to those companies. The receivables ledger is updated with the payments received.

You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star＊s year end is 30 June 2009.

Required:List and explain the purpose of the main sections of an audit strategy document and for each section， provide an example relevant to B-Star. （8 marks）

假如你是李华，最近你在浏览一个新西兰中学网站时，看到一位名叫Tom的中学生的留言，他计划在暑假期间到中国的北京旅游，希望能有一名中国学生作他的导游。你对此很感兴趣，请根据以下要点提示写一封e-mail给他。

主要内容包括：

1．希望作他的导游；

2．打算如何给他作导游:

（1）带他参观故宫(the Forbidden City),鸟巢（the Bird’s Nest）, 水立方（the Water Cube）和长城（the Great Wall）。

（2）给他讲北京的悠久历史。

（3）享受当地美食。

3．期盼他的回复。

注意：1. 词数100左右。2. 可适当增加情节，使行文连贯。3. 信的开头已为你写好。

Dear Tom,

Recently, while visiting a senior high school website of New Zealand, I saw the message you posted on it. _______________________________________________________________________

____________________________________________________________________________________________

________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

Best wishes.

Yours sincerely,

Li Hua

在CIF条件下，由卖方办理保险，如果货物在运输过程中发生保险公司承保范围内的损失，卖方根据保险单向保险公司索赔。( )

吕某被公安局拘留10天。后公安局的拘留决定被有权机关确认违法，该公安局应在侵权范围内，采取相应方式对损害吕某名誉权的行为承担赔偿责任。以下不是承担责任的方式是 _________。

A．消除影响

B．赔礼道歉

C．复名誉

D．支付赔偿金

以下属于理论创新的原则和特征的是（）

A.科学性

B.先进性

C.重复性

D.可行性