999kao.com
201512月大学英语六级听力真题MP3下载(含文本)(第一套)答案及解析
PART C
Directions: You will hear three dialogues or monologues. Before listening to each one, you will have 5 seconds to read each of the questions which accompany it. While listening, answer each question by choosing A, B, C or D. After listening, you will have 10 seconds to check your answer to each question. You will hear each piece ONLY ONCE.
听力原文： The piano and violin are girls' instruments. Drums and trumpets are for boys. According to Psychologists Susan O' Neil and Michael Bottome, children have very clear ideas about which musical instruments they should play. They found that despite the best efforts of teachers, these ideas have changed very little over the past decade. They interviewed 153 children, aged between 9 and 11, from schools in northwest England. They asked them to identify four musical instruments and then say which they would like to play most and which they would least like to play. They also asked the children for their views on whether boys or girls should not play any of the four instruments. The piano and violin were both ranked more favorably by girls than by boys, while boys preferred the drums and trumpets. There was a broad agreement between boys and girls on which instruments each sex should play and the reasons varied. And while almost half of all boys said they avoided certain instruments because they were too difficult to play. Only 15 percent of girls gave that as a reason. Earlier studies indicated that very young school children aged between 5 and 7, showed no bias in choosing musical instruments. But their tastes become more clear between the ages of 8 and 10. One survey of 78 teachers suggested that after that age, both boys and girls begin to restrict themselves to the so-called male or female instruments.
How many children did Susan and Michael interview?
A．150.
B．151.
C．152.
D．153.
Part A
Directions: You will hear 10 short dialogues. For each dialogue, there is one question and four possible answers. Choose the correct answer ― A, B, C or D, and mark it in your test booklet. You will have 15 seconds to answer the question and you will hear each dialogue ONLY ONCE.
听力原文：M: I had a very strange dream last night. I dreamt I won a competition.
W: Oh, really? What did you win? Money? A new car?
M: I won a holiday on a desert island. I hope it will come true.
What did the man win in his dream?
A．A holiday.
B．A new ear.
C．Some money.
D．A desert.
解析：男士说他梦到的是赢得一场比赛，比赛的奖励是到一个荒岛上去度假。
Part B
Directions: You will hear four dialogues or monologues. Before listening to each one, you will have 5 seconds to read each of the questions which accompany it. While listening, answer each question by choosing A, B, C or D. After listening, you will have 10 seconds to check your answer to each question. You will hear each piece ONLY ONCE.
听力原文： Miss Richards was a teacher at a school for boys and girls. She taught chemistry and physics from the lowest to the highest classes in the school. Sometimes the new classes learnt rapidly, but sometimes they were very slow, and then Miss Richards had to repeat the things many times.
One year, the first class had been studying chemistry for several weeks then Miss Richards suddenly asked, "What is water? Who knows? Hold up your hand."
There was silence for a few seconds, and Miss Richards felt sad but then one boy raised his hand.
"Yes, Dick?" said Miss Richards encouragingly. He was not one of the brightest students in the class, so she was glad that this boy could answer.
"Water is a liquid which has no color until you wash your hands in it, then it turns black," the boy replied with great confidence.
Who was Miss Richards?
A．A chemistry teacher.
B．A science teacher.
C．An art teacher.
D．A physics teacher.
Section A
Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.
听力原文：M: Let me clean your windshield and check your water and you will be all set. They look so dirty and it's dangerous for you to drive the car.
W: Oh, thank you. How much of them?
Q: Where does this conversation take place?
(12)
A．At a hamburger shop.
B．At a parking lot.
C．At a laundry.
D．At a gas station.
解析：场景推断题。对话中男士说清理一下挡风玻璃和检查一下水箱就一切妥当了，对话中关键词windshield和water表明这段对话可能发生在加油站。故答案为D。
Section B
Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.
听力原文： [26] Americans who remember "the good old days" are not alone in complaining about the educational System in this country. Immigrants complain, too. Lately a German friend was filled with anger when he learned that the first mathematics test given to his son as a college freshman included multiplication and division. Japanese businessmen in Los Angeles send their children to private schools staffed by teachers imported from Japan who teach mathematics at more advanced level.
[27] But I wonder: If American education is so poor, why is it that this is still the country of innovation? When I was 12 in Indonesia, I had to memorize the name of all the world's major cities. At the same age, my son, who was brought up a Californian, thought that Buenos Aires was Spanish for good food. However, unlike children of his age in Asia and Europe, my son had studied creative geography. When he was only 6, he drew a map of the route that he traveled to get to school, including the streets, the traffic signs and the houses that he passed. Dissatisfied American parents forget that in this country their children are able to experiment freely with ideas; without this they will not be able to think or to believe in themselves. Critics of American education cannot grasp one thing: freedom. [28] America, I think, is the only country that extends even to children the license to freely speak, write and be creative. Our public education is not perfect, but it is better than any other.
(27)
A．The Japanese mathematic teachers.
B．Both the speaker and his German friend.
C．Both Americans and immigrants.
D．The son of the speaker's German friend.
WORD 格式可编辑2015 年 12 月大学英语六级听力真题MP3下载（含文本 ）（ 第一套 ）Section ADirections: In this section, you will hear 8 short conversations and 2 longconversations. At the end of eachconversation, one or more questions will be asked about what was said. Both theconversation and the questions will be spoken only once. After each question therewill be a pause. During the pause, you must read the four choices marked A., B.,C. and D ）, and decide which is the best answer. Then mark the corresponding letteron Answer Sheet 1 with a single line through the centre.注意：此部分试题请在答题卡1 上作答。1. A. Prepare for his exams.B. Catch up on his work.C. Attend the concert.D. Go on a vacation.2. A. Three crew members were involved in the incident.B. None of the hijackers carried any deadly weapons.C. The plane had been scheduled to fly to Japan.D. None of the passengers were injured or killed.3. A. An article about the election.B. A tedious job to be done.C. An election campaign.D. A fascinating topic.4. A. The restaurant was not up to the speakers expectations.B. The restaurant places many ads in popular magazines.C. The critic thought highly of the Chinese restaurant.D. Chinatown has got the best restaurants in the city.5. A. He is going to visit his mother in the hospital.B. He is going to take on a new job next week.C. He has many things to deal with right now.D. He behaves in a way nobody understands.6. A. A large number of students refused to vote last night.B. At least twenty students are needed to vote on an issue.C. Major campus issues had to be discussed at the meeting.D. More students have to appear to make their voice heard.7. A. The woman can hardly tell what she likes.8. The speakers like watching TV very much.9. The speakers have nothing to do but watch TV.10. The man seldom watched TV before retirement.8. A. The woman should have registered earlier.8. He will help the woman solve the problem.C ） He finds it hard to agree with what the woman says.D. The woman will be able to attend the classes she wants.Questions 9 to 12 are based on the conversation you have just heard.9. A. Persuade the man to join her company.B. Employ the most up-to-date technology.C. Export bikes to foreign markets.D. Expand their domestic business.10. A. The state subsidizes small and medium enterprises.B. The government has control over bicycle imports.C. They can compete with the best domestic manufacturers.D. They have a cost advantage and can charge higher prices.11. A. Extra costs might eat up their profits abroad.B. More workers will be needed to do packaging.C. They might lose to foreign bike manufacturers.D. It is very difficult to find suitable local agents.12. A. Report to the management.B. Attrac、t foreign investments.C. Conduct a feasibility study D. Consult financial experts.Questions 13 to 15 are based on the conversation you have just heard.13. A. Coal burnt daily for the comfort of our homes.B. Anything that can be used to produce power.C. Fuel refined from oil extracted from undergroun、d.D. Electricity that keeps all kinds of machines running.14. A. Oil will soon be replaced by alternative energy sources.B. Oil reserves in the world will be exhausted in a decade.C. Oil consumption has given rise to many global problems.D. Oil production will begin to decline worldwide by 2025.15.
(b) As a newly-qualified Chartered Certified Accountant in Boleyn & Co, you have been assigned to assist the ethics
partner in developing ethical guidance for the firm. In particular, you have been asked to draft guidance on the
following frequently asked questions (‘FAQs’) that will be circulated to all staff through Boleyn & Co’s intranet:
(i) What Information Technology services can we offer to audit clients? (5 marks)
Required:
For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should
be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions.
(b) FAQs
(i) Information Technology (IT) services
The greatest threats to independence arise from the provision of any service which involves auditors in:
■ auditing their own work;
■ the decision-making process;
■ undertaking management functions of the client.
IT services potentially pose all these threats:
■ self-interest threat – on-going services that provide a large proportion of Boleyn’s annual fees will contribute to a
threat to objectivity;
■ self-review threat – e.g. when IT services provided involve (i) the supervision of the audit client’s employees in the
performance of their normal duties; or (ii) the origination of electronic data evidencing the occurrence of
transactions;
■ management threat – e.g. when the IT services involve making judgments and taking decisions that are properly
the responsibility of management.
Thus, services that involve the design and implementation of financial IT systems that are used to generate information
forming a significant part of a client’s accounting system or financial statements is likely to create significant ethical
threats.
Possible safeguards include:
■ disclosing and discussing fees with the client’s audit committees (or others charged with corporate governance);
■ the audit client providing a written acknowledgment (e.g. in an engagement letter) of its responsibility for:
– establishing and monitoring a system of internal controls;
– the operation of the system (hardware or software); and
– the data used or generated by the system;
■ the designation by the audit client of a competent employee (preferably within senior management) with
responsibility to make all management decisions regarding the design and implementation of the hardware or
software system;
■ evaluation of the adequacy and results of the design and implementation of the system by the audit client;
■ suitable allocation of work within the firm (i.e. staff providing the IT services not being involved in the audit
engagement and having different reporting lines); and
■ review of the audit opinion by an audit partner who is not involved in the audit engagement.
Services in connection with the assessment, design and implementation of internal accounting controls and risk
management controls are not considered to create a threat to independence provided that the firm’s personnel do not
perform. management functions.
It would be acceptable to provide IT services to an audit client where the systems are not important to any significant
part of the accounting system or the production of financial statements and do not have significant reliance placed on
them by the auditors, provided that:
■ a member of the client’s management has been designated to receive and take responsibility for the results of the
IT work undertaken; and
■ appropriate safeguards are put in place (e.g. using separate partners and staff for each role and review by a partner
not involved in the audit engagement).
It would also generally be acceptable to provide and install off-the-shelf accounting packages to an audit client.
(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a trainee
accountant magazine. In particular, you have been asked to draft guidance on the following questions addressed
to the magazine’s helpline:
(i) What gifts or hospitality are acceptable and when do they become an inducement? (5 marks)
Required:
For each of the three questions, explain the threats to objectivity that may arise and the safeguards that
should be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions above.
(b) Draft guidance
(i) Gifts and hospitality
Gifts and hospitality may be offered as an inducement i.e. to unduly influence actions or decisions, encourage illegal or
dishonest behaviour or to obtain confidential information. An offer of gifts and/or hospitality from a client ordinarily gives
rise to threats to compliance with the fundamental principles, for example:
■ self-interest threats to objectivity and/or confidentiality may be created if a gift from a client is accepted;
■ intimidation threats to objectivity and/or confidentiality may arise through the possibility of such offers being made
public and damaging the reputation of the professional accountant (or close family member).
The significance of such threats will depend on the nature, value and intent behind the offer. There may be no significant
threat to compliance with the fundamental principles if a reasonable and informed third party would consider gifts and
hospitality to be clearly insignificant. For example, if the offer of gifts or hospitality is made in the normal course of
business without the specific intent to influence decision making or to obtain information.
If evaluated threats are other than clearly insignificant, safeguards should be considered and applied as necessary to
eliminate them or reduce them to an acceptable level.
Offers of gifts and hospitality should not be accepted if the threats cannot be eliminated or reduced to an acceptable
level through the application of safeguards.
As the real or apparent threats to compliance with the fundamental principles do not merely arise from acceptance of
an inducement but, sometimes, merely from the fact of the offer having been made, additional safeguards should be
adopted. For example:
■ immediately informing higher levels of management or those charged with governance that an inducement has
been offered;
■ informing third parties (e.g. a professional body) of the offer (after seeking legal advice);
■ advising immediate or close family members of relevant threats and safeguards where they are potentially in
positions that might result in offers of inducements (e.g. as a result of their employment situation); and
■ informing higher levels of management or those charged with governance where immediate or close family
members are employed by competitors or potential suppliers of that organisation.
AThank you for questions on the commodity inspection. ;
BImporters must have the right to re-inspect goods upon arrival. ;
CSure. Let’s talk about thetime of shipment and payment.
A、How silly questions
B、What silly questions
C、How a silly question
D、What silly a question
Juncture refers to the features that help making a divisional contrast in meaning and that only involves pause.()