Chapter 15 Practice Tests - Central Michigan University

CHAPTER 7 COVERAGE OF LEARNING OBJECTIVESIntroduction to Budgets and Preparing the Master Budget7-A1 (60-90 min.)1. Exhibit IRAPIDBUY ELECTRONICS, INC.Mall of America StoreBudgeted Income StatementFor the Three Months Ending August 31, 20X8Sales $300,000 Cost of goods sold (.62 × $300,000) 186,000 Gross profit $114,000 Operating expenses:Salaries, wages, commissions $60,000Other expenses 12,000Depreciation 1,500Rent, taxes and other fixed expenses 33,000 106,500 Income from operations. $ 7,500 Interest expense* 1,338 Net income $ 6,162* See schedule g for calculation of interest.RAPIDBUY ELECTRONICS, INC.Mall of America StoreCash BudgetFor the Three Months Ending August 31, 20X8June July August Beginning cash balance $ 5,800 $ 5,600 $ 5,079 Minimum cash balance desired 5,000 5,000 5,000 (a) Available cash balance $ 800 $ 600 $ 79Cash receipts & disbursements:Collections from customers(schedule b) $ 75,200 $121,400 $ 90,800 Payments for merchandise(schedule d) (86,800) (49,600) (49,600) Fixtures (purchased in May) (11,000) - - Payments for operatingexpenses (schedule f) (44,600) (30,200) (30,200) (b) Net cash receipts & disbursements $(67,200) $ 41,600 $ 11,000Excess (deficiency) of cash beforefinancing (a + b) (66,400) 42,200 11,079 Financing:Borrowing, at beginning of period $ 67,000$ - $ - Repayment, at end of period - (41,000) (10,000) Interest, 10% per annum - (1,121)* (217)* (c) Total cash increase (decrease)from financing $ 67,000 $(42,121) $(10,217) (d) Ending cash balance (beginningbalance + b + c) $ 5,600 $ 5,079 $ 5,862 * See schedule gRAPIDBUY ELECTRONICS, INC.Mall of America StoreBudgeted Balance SheetAugust 31, 20X8Assets Liabilities and Owners’ EquityCash (Exhibit II) $ 5,862 Accounts payable $ 37,200 Accounts receivable* 86,400 Notes payable 16,000** Merchandise inventory 37,200 Total current liabilities $ 53,200 Total current assets $129,462Net fixed assets: Owners' equity:$33,600 less $102,200 plus netdepreciation of $1,500 32,100 income of $6,162 108,362 Total assets $161,562 Total equities $161,562*July sales, 20% × 90% × $80,000$ 14,400August sales, 100% × 90% × $80,000 72,000Accounts receivable $86,400** See schedule gJune July August Total Schedule a: Sales BudgetCredit sales (90%) $126,000 $72,000 $72,000 $270,000Cash sales (10%) 14,000 8,000 8,000 30,000Total sales (to Exhibit I) $140,000 $80,000 $80,000 $300,000Schedule b: Cash CollectionsJune July AugustCash sales $ 14,000 $ 8,000 $ 8,000On accounts receivable from:April sales 10,800 - -May sales 50,400 12,600 -June sales - 100,800 25,200July sales - - 57,600Total collections (to Exhibit II) $75,200 $121,400 $90,800Schedule c: Purchases Budget May June July August Desired purchases:62% × next month's sales$86,800 $49,600 $49,600 $37,200 Schedule d: Disbursements for Purchases June July August Last month's purchases (to Exhibit II) $86,800 $49,600 $49,600Other required items related to purchasesAccounts payable, August 31, 2008(62% × September sales - to Exhibit III) $37,200 Cost of goods sold (to Exhibit I) $86,800 $49,600 $49,600Schedule e: Operating Expense BudgetJune July August Total Salaries, wages, commissions $28,000 $16,000 $16,000 $60,000 Other Variable expenses 5,600 3,200 3,200 12,000 Fixed expenses 11,000 11,000 11,000 33,000 Depreciation 500 500 500 1,500 Total operating expenses $45,100 $30,700 $30,700 $106,500Schedule f: Payments for Operating ExpensesJune July August Variable expenses $33,600 $19,200 $19,200 Fixed expenses 11,000 11,000 11,000 Total payments for operating expenses $44,600 $30,200 $30,200Schedule g: Interest calculationsJune July August Beginning balance $67,000 $67,558 $26,000 Monthly interest expense @ 10% 558 563 217 Ending balance before repayment $67,558 68,121 26,217 Principal repayment (fromstatement of receipts and disbursements) (41,000) (10,000) Interest payment (1,121) (217) Ending balance $26,000 $16,0002. This is an example of the classic short-term, self-liquidating loan.The need for such a loan often arises because of the seasonal natureof a business. The basic source of cash is proceeds from sales tocustomers. In times of peak sales, there is a lag between the saleand the collection of the cash, yet the payroll and suppliers must bepaid in cash right away. When the cash is collected, it in turn maybe used to repay the loan. The amount of the loan and the timing ofthe repayment are heavily dependent on the credit terms that pertain to both the purchasing and selling functions of the business.7-B1 (60-120 min.) $ refers to Australian dollars.1. See Exhibits I, II, and III and supporting schedules a, b, c, d.2. The cash budget and balance sheet clearly show the benefits ofmoving to just-in-time purchasing (though the transition wouldrarely be accomplished as easily as this example suggests).However, the company would be no better off if it left much ofits capital tied up in cash -- it has merely substituted oneasset for another. At a minimum, the excess cash should be in aninterest bearing account -- the interest earned or forgone is oneof the costs of inventory.Schedule a: Sales Budget January February MarchTotal sales (100% on credit) $248,000 $280,000 $152,000Schedule b: Cash Collections60% of current month's sales $148,800 $168,000 $91,20030% of previous month's sales 30,000 74,400 84,00010% of second previous month's sales 10,000 10,000 24,800Total collections $188,800 $252,400 $200,000December January February March Schedule c: Purchases BudgetDesired ending inventory $156,200 $ 24,000* $ 24,000 $ 24,000 Cost of goods sold 50,000 124,000 140,000 76,000 Total needed $206,200 $148,000 $164,000 $100,000 Beginning inventory 64,000 156,200 32,200 24,000 Purchases $142,200$ - $131,800 $ 76,000* Actual ending January (and beginning February) inventory level is$32,200, as inventory levels are drawn down toward desired level of$24,000.Schedule d: Disbursements for Purchases100% of previous month's purchases $142,200 $ - $131,800 March 31 accounts payable $76,000WALLABY KITECash BudgetFor the Three Months Ending March 31, 20X2January February MarchCash balance, beginning $ 20,000 $ 20,400 $138,767 Minimum cash balance desired 20,000 20,000 20,000 (a) Available cash balance 0 400 118,767 Cash receipts and disbursements:Collections from customers(Schedule b) 188,800 252,400 200,000 Payments for merchandise(Schedule d) (142,200) - (131,800) Rent (32,200) (1,000) (1,000) Wages and salaries (60,000) (60,000) (60,000) Miscellaneous expenses (10,000) (10,000) (10,000) Dividends (6,000) -Purchase of fixtures - - (12,000) (b) Net cash receipts & disbursements $ (61,600) $181,400 $ (14,800)Excess (deficiency) of cashbefore financing (a + b) $ (61,600) $181,800 $103,967 Financing:Borrowing, at beginning of period $ 62,000$ - $ - Repayment, at end of period - (62,000)Simple interest, 10% monthly - (1,033)(c) Total cash increase (decrease)from financing $ 62,000 $ (63,033)$ - (d) Cash balance, end (beginningbalance + c + b) $ 20,400 $138,767 $123,967WALLABY KITEBudgeted Income StatementFor the Three Months Ending March 31, 20X2Sales (Schedule a) $680,000 Cost of goods sold (Schedule c) 340,000 Gross margin $340,000 Operating expenses:Rent* $ 67,000Wages and salaries 180,000Depreciation. 3,000Insurance 1,500Miscellaneous 30,000 281,500 Net income from operations $ 58,500 Interest expense 1,033 Net income $ 57,467*(January-March sales less $40,000) × .10 plus 3 × $1,000Exhibit IIIWALLABY KITEBudgeted Balance SheetMarch 31, 20X2AssetsCurrent assets:Cash (Exhibit I) $123,967Accounts receivable* 88,800Merchandise inventory (Schedule c) 24,000Unexpired insurance 4,500 $241,267 Fixed assets, net: $50,000 + $12,000 - $3,000 59,000 Total assets $300,267 Liabilities and Stockholders' EquityLiabilities:Accounts payable (Schedule d) $76,000Rent payable. 64,000Dividends payable 6,000 $146,000 Stockholders' equity** 154,267 Total liabilities and stockholders' equity. $300,267*February sales (.10 × $280,000) plus March sales (.40 × $152,000) = $88,800**Balance, December 31, 20X1 $102,800Add: Net income 57,467Total $160,267Less: Dividends paid 6,000Balance, March 31, 20X2 $154,2677-1 Budgeting 1) provides an opportunity for managers to reevaluate existing activities and evaluate possible new activities, 2) compels managers to think ahead by formalizing their responsibilities for planning, 3) aids managers in communicating objectives to units and coordinating actions across the organization, and 4) provides benchmarks to evaluate subsequent performance.7-2 Budgeting is primarily attention directing because it helps managers to focus on operating or financial problems early enough for effective planning or action.7-3 Strategic planning covers no specific time period, is quite general, and often is not built around financial statements. Long-range planning usually has a 5- or 10-year horizon and consists of financial statements without much detail. Budgeting usually has a horizon of one year or less, and consists of financial statements with much detail.7-4 Continuous budgets add a month (or quarter) in the future as the month (or quarter) just ended is dropped. Therefore, the continuous budget provides a continually updated budget looking twelve months ahead. When the new month (or quarter) is added, the budget for the remainderof the current year may also be revised. When companies revise the budgets for the remainder of the current year, they usually compare subsequent results to the original budget (a fixed target) in additionto comparing them to the latest revised budget.7-5 If the measures used to reward employees in the performance evaluation system are not aligned with the goals of the company, the incentives from the evaluation system may lead employees to take actions that conflict with the interests of the company.7-6 Lower-level managers bias their forecasts to create budgetaryslack or padding. Upper-level managers adjust for this bias in creating a revised budget. Therefore, lower-level managers introduce additional bias to compensate for the adjustment that will be made by upper-level managers, and upper-level managers introduce additional adjustments for the additional bias. This cycle can quickly destroy the potential benefits of budgets.7-7 A manager may make short-run decisions to increase profits that are not in the company’s best long-run interests, such as offeringcustomers excessively favorable credit terms or cutting discretionary expenditures such as R&D and advertising, trading future sales for current profits. In the extreme, the manager might choose to falsely report inflated profits.7-8 First, by moving this year's sales into next year or moving next year's expenses into this year, the manager ensures a higher level of reported profit (and probably a higher bonus) next year. Second, by decreasing this year's income, the manager avoids ratcheting up of performance expectations in setting the bonus target for the next year. 7-9 Budgeted performance is better than past performance as a basis for judging current performance because the budget contains no hidden inefficiencies and can be founded on current rather than past economic conditions.7-10 Budgets are especially important in environments that are rapidly changing. They force managers to look forward and plan for change. Budgets force analysis of the factors that are bringing about the changes.7-11 No. When budgeting in done correctly, it is an important aid to managers. Managers need time to plan and coordinate their various activities. Budgeting forces them to take time from the day-to-day problems and focus on longer-term issues.7-12 The sales forecast is the starting point for budgeting becauseall other operating activities of the company are affected by the volume of sales.7-13 The sales forecast is influenced by past patterns of sales, estimates made by the sales force, general economic conditions, competitors' actions, changes in prices, market research studies, and advertising and sales promotion plans.7-14 An operating budget is used as a guide for production and sales and it focuses on the income statement. A financial budget is used to control the receipt and disbursement of funds and it focuses on the statement of cash receipts and disbursements.7-15 Operating expenses are costs charged to the income statement in a particular period. Some operating expenses may be associated with the sales of the period, and others may be costs of being in business forthe period. Disbursements for these operating expenses, that is, the cash payments for them, may come in a previous period (assets purchased in one period and depreciated over future periods) or a future period (wages accrued in a period but paid in the next period), as well as during the period.7-16 A cash budget is an attempt to monitor and regulate the flow of cash in optimum fashion.7-17 Budgeting will be effective only if it is accepted by those managers who are responsible for controlling costs. Since their performance will be measured against the budget, they must be educated in the assumptions underlying the budget and convinced of itsobjectivity and relevance.7-18 Both functional and activity-based master budgets begin with the forecasted demand for products or services. However, whereas functional budgets then determine the inventory, materials, labor, and overhead budgets, the activity-based budget focuses on determining the demand for key activities. This demand is measured by the cost-driver unit for each activity. Then the budgeted resource consumption rates are used to set the budgets for resources such as materials, labor, and overhead. The focus on activities and consumption rates in activity-based budgeting is what managers believe offers value from an operational control perspective.7-19 No. Financial planning models are mathematical statements of the relationships in the organization among all the operating and financial activities and of other major internal and external factors that may affect the financial results of decisions. But financial planning models are only as good as the assumptions and inputs used to build them. Managers must understand the models to provide appropriate assumptions and inputs. If managers do not understand budgeting, using financial planning models can result in GIGO (garbage in, garbage out).7-20 Setting up the master budget on a spreadsheet is time-consuming -- the first time. However, if it is done properly, with maximum flexibility, then the ease of subsequent use probably will more than offset that initial cost. Ultimately, though, the master budget system must meet the cost-benefit test. Improved budgeting systems are only worthwhile if they offer net benefits. Preparing and revising the master budget of a large company just would not be feasible without the aid of a computer.7-21 Spreadsheets can be used to make a mathematical model of an organization. It may take much effort to create the model, but once it is in place it can be used over and over again with minimal effort. Such a model is especially useful for sensitivity analysis, which is the asking of "what if" questions.7-22 Budgets that are used primarily for limiting spending provide incentives for “game playing.” Accurate forecasts and estimates give way to strategies designed to avoid budget cuts or to justify increased budgets. Budgets should have a much larger role in the effective and efficient management of an organization. A budget should be a decision tool. It helps managers project the results of their decisions, therebyaiding them in making the right decisions. It also provides a base for adapting to change. Anything that results in loss of budget accuracy will limit the decision usefulness of the budget.7-23 Accurate sales forecasts are essential to budgeting. Sales personnel are often “closest to the action” and therefore in the best position to make accurate forecasts. They are in direct contact with customers, and often they are the first to notice trends. A central staff function, such as market research, can set parameters for forecasting and give some common ground rules. But usually it is important to get sales personnel heavily involved because they have information that no one else has. Most importantly, the more involved sales personnel are, the more committed they will be to achieving budgeted sales goals.7-24 The planning that comes through a good budget process is important to all segments of an organization. Segments with both revenues and expenses can show a budgeted profit. Other segments that have only expenses, such as a research and development department, still have to plan their operations. It is important to predict the resources needed to meet the segment’s objectives so that required resources can be obtained. Budgeting provides a formal channel for communication between the segment and top management about what activities the segment is to undertake.7-25 A key to employee acceptance of a budget is participation. Budgets created with the active participation of all affected employees are generally more effective than budgets imposed on subordinates. If a budget is to help direct future activities, employees must accept the budget. Acceptance means believing that the budget reflects a desired future path for the organization. If a manager has been a participantin determining the future path – that is, helped develop the budget –he or she is more likely to accept it as a desirable objective.7-26 (5 min.)1. a. Capital budget2. Sales budget (or operating budget)b. Cash budget 3. Continuous (rolling)c. Budgeted balance sheet 4. Overall goals of the organization7-27 (10-15 min.)Music Masters will be using cash until the beginning of 2010, at which time cash receipts will begin to exceed cash disbursements. Therefore, the following amount of venture capital is needed to carry the firm to the beginning of 2010:Initial capital investment $380,000 First year cash outflow (12 × $35,000)420,000 Second year cash outflow [12 × ($35,000 - $30,000)] 60,000 Total $860,0007-28 (10-15 min.)1. Cost + (.25 × Cost)= Sales1.25 × Co st = $2,100,000Cost = $1,680,0002. U se the familiar identity, Beginning Inventory plus Purchasesequals Cost of Goods Sold plus Ending Inventory. To computerequired purchases, compute the inventory needed (Cost of GoodsSold plus Ending Inventory) and then subtract the amount thatwill come from Beginning Inventory:July Merchandise PurchasesCost of goods sold ($2,200,000 ÷ 1.25) $1,760,000Add: Target ending inventory.30 × ($2,360,000 ÷ 1.25) 566,400Cost of goods needed $2,326,400Less: Beginning inventory.30 × ($2,200,000 ÷ 1.25) 528,000Required Purchases $1,798,4007-29 (25-30 min.)1. July collections include:May sales billed June 5, .18 × .5 × $700,000 $ 63,000June sales billed June 20, .18 × .5 × $800,000 72,000June sales billed July 5, .80 × .5 × $800,000 × .97 310,400July sales billed July 20, .80 × .5 × $950,000 × .97 368,600 Total $814,0002. .60 × .25 × $800,000 = $120,0003. Ending inventory, .60 × .25 × $950,000$142,500Merchandise needed for current month's sales,.60 × $800,000 480,000 Total needs 622,500Beginning inventory, .60 × .25 × $800,000 120,000Required Purchases $502,5004. July August Ending inventory, .60 × .25 × next month's sales $135,000 $ 90,000 Merchandise needed for current month's sales, .60 × sales 570,000 540,000Total needs 705,000 630,000 Beginning inventory, .60 × .25 × current month's sales 142,500135,000Required Purchases $562,500 $495,000month's purchases, .5 × $562,500 + .5 × $495,000$528,7507-30 (15 min.) This illustration is straightforward and follows the chapter example closely. All amounts are in dollars.June July August Sales budgetCredit sales, 30% 129,000 132,000 150,000 Cash sales, 70% 301,000 308,000 350,000 Total sales, 100% 430,000 440,000 500,000Cash collections budgetCash sales this month 301,000 308,000 350,000 100% of last month's credit sales 105,000129,000 132,000 Total collections 406,000 437,000 482,0007-31 (15-25 min.) This problem is slightly more complex than 7-30.All amounts are in thousands of Japanese yen.January February March Sales budgetCredit sales, 80% 160,000 176,000 192,000 Cash sales, 20% 40,000 44,000 48,000 Total sales 200,000 220,000 240,000 Cash collections budgetCash sales this month 40,000 44,000 48,000 50% of this month's credit sales 80,000 88,000 96,000 40% of last month's credit sales 62,400 64,000 70,400 10% of next-to-last month's credit sales 18,000 15,600 16,000 Total collections 200,400 211,600 230,4007-32 (10-15 min.)Collections from:January sales: $360,000 × 12%$ 43,200February sales: $400,000 × 10% × 99% 39,600February sales: $400,000 × 25% 100,000March sales: $450,000 × 50% × 98% 220,500 Total cash collections $403,3007-33 (15-20 min.) This is straightforward and closely follows the illustration in the chapter. All amounts are in dollars. Some students need to be reminded that merchandise inventories are carried at cost, not at selling prices.RENOVATION LIGHTING SUPPLYPurchases and Disbursements BudgetsJune July August Purchases budgetEnding inventory 220,000 200,000 240,000 Cost of goods sold, 60% of sales 264,000 210,000 180,000 Total needed 484,000 410,000 420,000 Beginning inventory 275,000 220,000 200,000 Purchases 209,000 190,000 220,000Disbursements for purchases10% of this month's purchases 20,900 19,000 22,000 80% of last month's purchases 144,000* 167,200 152,000 10% of second-last month'spurchases 25,000** 18,000 20,900189,900 204,200 194,900 *.80 × 180,000 = 144,000**.10 × 250,000 = 25,0007-34 (20-25 min.) This is straightforward and follows theillustration in the chapter closely, except for requirement 1. Allamounts are in euros.1. 210,000 - [15,000 + .9 × (.6 × 300,000)]= 210,000 - [15,000 + .9(180,000)]= 210,000 - 177,000= 33,0002. LINKENHEIM GMBHPurchases and Disbursements BudgetsJune July August Purchases budgetEnding inventory* 171,600 198,600 231,000 Cost of goods sold, 60% of sales 180,000 174,000 204,000 Total needed 351,600 372,600 435,000 Beginning inventory 210,000 171,600 198,600 Purchases 141,600 201,000 236,400Disbursements for purchases80% of last month's purchases 120,000 113,280 160,800 20% of this month's purchases 28,320 40,200 47,280 Disbursements for purchases 148,320 153,480 208,080*Inventory targets, end of month:June: 15,000 + .9 × (0.6 × 290,000) = 15,000 + .9 × (174,000) =171,600July: 15,000 + .9 × (0.6 × 340,000) = 15,000 + .9 × (204,000) =198,600August: 15,000 + .9 × (0.6 × 400,000) = 15,000 + .9 × (240,000) =231,0007-35 (20 min.) This is a straightforward exercise.CARLSON COMPANYCash BudgetFor the Month Ended June 30, 20X4(in thousands)Beginning Cash, May 31, 20X4 $ 15Cash Receipts:Collections from customers from:June sales (.80 × $290) $232May sales (.5 × 24)* 12April sales 20 264Total cash available during June $279Cash Disbursements:On accounts payable of May 31 $145On June purchases, .25 × $192 48Wages 36Utilities 5Advertising 10Office expenses 4 248Ending Cash, June 30, 20X4 $ 31*$24,000 = 20% of May sales, 10% of which or half the remainderwill be collected in June. All of April's remaining sales will be collected in June.7-36 (20-25 min.) The collections from March sales are a bit tricky.Note that the receivable balance from March sales at March 31 is$450,000; therefore, four fifths (because 40/50 will be collected inApril and 10/50 will be collected in May) will be received in April.MERRILL NEWS AND GIFTSBudgeted Statement of Cash Receipts and DisbursementsFor the Month Ending April 30, 20X7Cash balance, March 31, 20X7 $ 100,000 Add receipts, collections from customers:From April sales, 1/2 × $1,000,000 $500,000From March sales, 4/5 × $450,000360,000 From February sales 80,000 940,000 Total cash available $1,040,000 Less disbursements:Merchandise purchases, $450,000 × 40%$180,000 Payment on accounts payable 460,000Payrolls 90,000Insurance premium 1,500Other expenses 45,000Repayment of loan and interest 97,200 873,700 Cash balance, April 30, 20X7 $ 166,3007-37 (40-60 min.)BOTANICA COMPANYStatement of Estimated Cash Receipts and DisbursementsFor the Month Ended October 31, 20X7Cash balance, September 30, 20X7 $ 4,800 Receipts, collections of receivables (Schedule 1) 29,340 Total cash available $34,140 Less disbursements:Merchandise purchases (Schedule 2) $17,000Variable expenses (Schedule 3) 3,125Fixed expenses (Schedule 3) 900 21,025 Cash balance, October 31, 20X7 $13,115Schedule 1, Collections of Accounts Receivable:Collected in OctoberSales Percent Amount From August sales $12,000 6% $ 720 From September sales $36,000 30% 10,800 From October sales $30,000 60% × 99% 17,820 Total October collections $29,340Schedule 2, Payments for Merchandise:September October Target ending inventory $ 9,000* $ 6,600*Goods sold 21,600 18,000Total needs $30,600 $24,600Beginning inventory 10,800* 9,000*Purchases $19,800 $15,600Payments, 2/3 × $15,600 October purchasesAccounts payable, end of September,1/3 × $19,800 purchases 6,600 Total payments in October $17,000* (12/20) × .5 × 30,000 = $9,000; (12/20) × .5 × 36,000 =$10,800;(12/20) × .5 × 22,000 = $6,600Schedule 3, Selling and General Administrative Expenses:Total selling and general administrative expenses $61,500 Less fixed expenses 24,000 Total variable expenses for year (vary with sales) $37,500October variable expenses:$37,500 × (October sales ÷ Year's sales) =$37,500 × ($30,000 ÷ $360,000) $ 3,125Total fixed expenses $24,000 Less depreciation (no current cash outlay) 13,200 Total cash required for fixed expenses for year $10,800October cash required for fixed expenses:$10,800 ÷ 12 $ 9007-38 (30 - 40 min.) This problem would be solved most easily on a spreadsheet.1. The Ritz-Carlton’s monthly cash budget is shown on Exhibit 7-38 onthe two following pages.2. Increase in revenues:6 mo. × .05 × 300 rooms × $290 × 30 days × .98 collected $767,340Increase in costs:6 mo. × .05 × 300 rooms × $30 × 30 days 81,000Increase in profit $686,340EXHIBIT 7-38RITZ-CARLTONMonthly Cash BudgetMarch April May JuneJanuaryFebruaryRevenues $2,479,500 $2,479,500 $2,218,500 $2,218,500 $1,827,000 $1,827,000 Collections:Previous Mo. Sales 694,260 694,260 694,260 621,180 621,180 511,560 This Mo. Sales 1,487,700 1,487,700 1,331,100 1,331,100 1,096,200 1,096,200 Next Mo. Sales 247,950 221,850 221,850 182,700 182,700 182,700 Total collections 2,429,910 2,403,810 2,247,210 2,134,980 1,900,080 1,790,460 Disbursements:Variable costs($30/room) 256,500 256,500 229,500 229,500 189,000 189,000 Fixed salaries 400,000 400,000 400,000 400,000 400,000 400,000 Fixed operatingcosts 120,000 120,000 120,000 120,000 120,000 120,000 Interest payments _________ _________ _________ _________ _________ 3,600,000 Total disbursements4,309,000776,500 776,500 749,500 749,500 709,000Net cash inflow $1,653,410 $1,627,310 $1,497,710 $1,385,480 $1,191,080 ($2,518,540).学习帮手.。

FCEUseofEnglishPart1!with Answers !ENGLISH PART 1!USE OF Extracted from many FCE sources -Collection 2015TEST 1: Why we need to Play (First 1)TEST 2: Home and abroad (First 1)TEST 3: New Words for a dictionary (First 1)TEST 4: Memory (First 1)TEST 5: Holidays at Home (First Certificate Trainer)TEST 6: Fingernails growing faster (First Certificate Trainer) TEST 7: The Sticking plaster (First Certificate Trainer)TEST 8: The joy of picnics (First Certificate Trainer)TEST 9: Email overload (First Certificate Trainer)TEST 10: St Lucia (First Certificate Trainer)TEST 11: Paper (Cambridge First Certificate In English 1)TEST 12: The Mustard Shop (Cambridge First Certificate in English 1)TEST 13: The performing Arts (Cambridge First Certificate In English 1) TEST 14: Shopping Malls (Cambridge First Certificate In English 1)TEST 15: Learning to make a perfect Pizza (Cambridge First Certificate in English 2)TEST 16: Everyone′s an artist (Cambridge First Certificate in English 2) TEST 17: Markets (Cambridge (Cambridge First Certificate in English 2) TEST 18: Famous Explorer (Cambridge First Certificate In English 2)TEST 19: Thomas Edison (Cambridge First Certificate in English 3)TEST 20: Under The City Streets (Cambridge First Certificate in English 3) TEST 21: A good Start to a Holiday (Cambridge First Certificate In English 3) TEST 22: Mountain Climbing (Cambridge First Certificate In English 3) TEST 23: A Love of travelling (First Certificate In English)TEST 24: A Wildlife cameraman (First Certificate In English) TEST 25: Mount Fuji (Cambridge First Certificate In English 4) TEST 26: Proof that silence is golden for studying (Cambridge First Certificate in English 4)TEST 27: A long snooze (Cambridge First Certificate in English 4)TEST 28: Dogs (Cambridge First Certificate in English 4)TEST 29: The Changing Landscape (First 5)TEST 30: Sugar Sculpture (First 5)TEST 31: The Importance of Drawing (First 5)TEST 32: Adriano′s St ory (First 5)TEST 33: Action scenes in film (Cambridge Practice Test For First Certificate 1)TEST 34: A visitor for Miss Dredger (Cambridge Practice Test For First Certificate 1)TEST 35: Helen and Martin (Cambridge Practice Test For First Certificate 1) TEST 36: Anger on the roads (Cambridge Practice Test For First Certificate 1) TEST 37: Family Story (Cambridge Practice Test For First Certificate 2) TEST 38: An Australian Mistery (Cambridge Practice Test For First Certificate 2)TEST 39: Look on the Bright Side (Cambridge Practice Test For First Certificate 2)TEST 40: Dreams (Cambridge Practice Test For First Certificate 2)TEST 41: Messages from the stone Age (Practice Test Plus 2)(2015)TEST 42: Where to go whale watching (Practice Test Plus 2) (2015)TEST 43: The Gesture interface (Practice Test Plus 2) (2015) TEST 44: Slacklining (Practice Test Plus 2) (2015)TEST 45: Vera Neumann: Fabric Designer (Practice Test Plus 2) (2015)TEST 46: What is a coincidence?. (Practice Test Plus 2) (2015) TEST 47: Karakamia wildlife sanctuary (Practice Test Plus 2) (2015)TEST 48: Old Skills: New Products (Practice Test Plus 2) (2015) TEST 49: Trees for life (Practice Tests Plus 1)TEST 50: Polar Adventurer (Practice T ests Plus 1)TEST 51: Singing for a music Life (Practice Tests Plus 1)TEST 52: Whales (Practice Tests Plus 1)TEST 53: Music (Practice Tests Plus 1)TEST 54: Teddy Bears (Practice Tests Plus 1)TEST 55: The Flying aunties (Practice Tests Plus 1)TEST 56: The Earth galleries (Practice Tests Plus 1)TEST 57: Resund Bridge (Practice Tests Plus 1)TEST 58: Coffee culture (Practice Tests Plus 1)TEST 59: Music – A Universal language (Practice Tests Plus 1) TEST 60: The early days of football (Practice Tests Plus 1)TEST 61: The Dodo lives on (Practice T ests Plus 1)TEST 62: Circus children(Practice Tests Plus 1)TEST 63: Fun and games (Practice Tests Plus 1)TEST 64: Shades of meaning(Practice Tests Plus 1)TEST 65: Thomas Edison (First Certificate in English 7)TEST 66: Under the city streets (First Certificate in English 7) TEST 67: A Good Start to a holiday (First Certificate in English7)TEST 68: Mountain Climbing (First Certificate in English 7)TEST 69: The ideal interview (Richmond FCE Practice Tests)!TEST 70: High Days and holidays (Richmond FCE Practice Tests)!TEST 71: Scents in the office(Richmond FCE Practice Tests)!TEST 72: The liquorice plant(Richmond FCE Practice Tests)!TEST 73: Letter writing(Richmond FCE Practice Tests)!TEST 74: Royal residences (Successful 10 FCE Practice Tests)(2015)!TEST 75: New cycling schemes (Successful 10 FCE Practice Tests)(2015)!TEST 76: The eighth wonder of the world (Successful 10 FCE Practice Tests)(2015) TEST 77: Starting your own business (Successful 10 FCE Practice Tests)(2015)! TEST 78: The Roman city of Verulamium (Successful 10 FCE Practice Tests)(2015)! TEST 79: The town of Aylesbury (Successful 10 FCE Practice Tests)(2015)!TEST 80: The art of Patrick Heron(Successful 10 FCE Practice Tests)(2015)TEST 81: Bargain rail travel (Successful 10 FCE Practice Tests)(2015)TEST 82: Oxford University (Successful 10 FCE Practice Tests)(2015)TEST 83: Transport in the city(Successful 10 FCE Practice Tests)(2015)!TEST 84: What teenagers do with their money (FCE Gold Practice Exams)TEST 85: Becoming a nurse: the interview(FCE Gold Practice Exams)TEST 86: The four-minute mile(FCE Gold Practice Exams)TEST 87: Traffic Lights(FCE Gold Practice Exams)TEST 88: The best stone in the world(FCE Gold Practice Exams) TEST 89: Rolls-Royce (FCE Practice Exam papers 2)!TEST 90: Machu Picchu(FCE Practice Exam papers 2)!TEST 91: Tips for Flying(FCE Practice Exam papers 2)!TEST 92: Rainbows (FCE Practice Exam papers 2)!TEST 93: Oxford (FCE Practice Exam papers 2)!TEST 94: Music television(FCE Practice Exam papers 2)!TEST 95: Vegetarianism (FCE Practice Exam papers 2)!TEST 96: The Man in the Iron Mask(FCE Practice Exam papers 2)!TEST 97: Homes (FCE Practice Exam papers 2)!TEST 98: Elephant Round-Up(FCE Practice Exam papers 2)!TEST 99: Could computer games be good for you after all) (Fast Track To FCE Tests)TEST 100: Dog Race in Alaska (Fast Track To FCE Tests)TEST 101: A mapmaker in the making(Fast Track To FCE Tests) TEST 102: Scottish Island (Fast Track T o FCE Tests)TEST 103: So near and yet so far(Fast Track To FCE Tests)TEST 104: Clutter is bad for you(Fast Track To FCE Tests)TEST 105: Wedding bells(Fast Track T o FCE Tests)TEST 106: Exercising to music(Fast Track T o FCE Tests)TEST 107: Greenforce (Fast Track T o FCE Tests)TEST 108: The tourist trap(Fast Track T o FCE Tests)!TEST 109: The origin of the wizard′s hat(Fast Track T o FCE Tests)! TEST 110: An important invention (Fast Track To FCE Tests)!TEST 111: Life savers on two wheels(Fast Track To FCE Tests)!TEST 112: A traffic warden in London (Fast Track To FCE T ests)!TEST 113: Movie stars join the animals(Fast Track To FCE Tests)!TEST 114: The mistery of the vanishing bees (FCE Practice Exam Paper 1) TEST 115: The Best of Britain (FCE Practice Exam Paper 1)TEST 116: Exploring the Pantanal(FCE Practice Exam Paper 1) TEST 117: Food to fear(FCE Practice Exam Paper 1)TEST 118: Accident prone(FCE Practice Exam Paper 1)TEST 119: Return to the british seaside(FCE Practice Exam Paper 1) TEST 120: Volunteering (FCE Practice Exam Paper 1) TEST 121: A true pioneer(FCE Practice Exam Paper 1)TEST 122: The secret of a long life(FCE Practice Exam Paper 1) TEST 123: At home abroad(FCE Practice Exam Paper 1)!!!!!!!!!!!!!!!!!!!TEST 8TEST 9TEST 10。

Part I Vocabulary and StructureDirections: There are 27 incomplete sentences in this part. For each sentence there are four choices marked A), B), C), and D). Choose the ONE answer that best completes thesentence.1. She ought to stop work; she has a headache because she ________ too long.A) has been reading B) had read C) is reading D) read2. You spent more money than _________ intended to be spent.A) were B) is C) was D) are3. Things might have been much worse if the mother _______ on her right to keep the baby.A) has been insisting B) had insisted C) would insist D) insisted4. The statistical figures in that report are not _______ . You should not refer to them.A) accurate B) fixed C) delicate D) rigid5. A body, _________ it is in motion, would never stop itself if there were no friction.A) where B) by the time C) once D) at the moment6. It is human nature to think back to Golden Age _________ one’s country was strong a nd respected.A) when B) provided C) as D) unless7. I’m ashamed _________ such a thing.A) that you would have done B) that you should have doneC) of what you are doing D) to what you were doing8. Niagara Falls is a great tourist ______ drawing millions of visitors every year.A) attention B) attraction C) appointment D) arrangement9. Corn originated in the New World and thus was not known in Europe until Columbus found it________ in Cuba.A) being cultivated B) been cultivatedC) having cultivated D) cultivating10. The staff, having finished work for the day, _________ going home now.A) is B) are C) was D) were11. There is_________ district in the world.A) no such a B) not such C) not such a D) no such12. _________ I’d like to, I can’t come.A) In spite of B) Though much C) Much as D) As much13. The manager urged his staff not to _______ the splendid opportunity.A) drop B) miss C) escape D) slide14. He never arrives on time and my ________ is that he feels the meetings are useless.A) preference B) conference C) inference D) reference15. Mrs. Smith was so ________ about everything that no servants could please her.A) specific B) special C) precise D) particular16. “You are very selfish. It’s time you_________ that you are not the most important person inthe world,” Edgar said to his boss angrily.A) realize B) have realized C) realized D) would realize17. You may borrow the book, _________ that you do not lend it to anyone else.A) on occasion B) on condition C) on purpose D) only if18. Living in the central Australian desert has its problems, _________ obtaining water is not the least.A) for which B) to which C) of which D) in which19. He wasn’t appointed chairman of the committee, ________ not very popular with all itsmembers.A) to be considered B) consideringC) being considered D) having considered20. The twentieth century has witnessed an enormous worldwide political, economic and cultural________.A) tradition B) transportation C) transmission D) transformation21. It is no good _________ him. He is always indifferent toward s other’s mattersA) to turn to B) turning to C) turn to D) turned to22. Great as Newton was, many of his ideas _________ today and are being modified by the workof scientists of our time.A) are to challenge B) may be challengedC) have been challenged D) are challenging23. If only the committee _________ the regulations and put them into effect as soon as possible.A) approve B) will approve C) can approve D) would approve24. The _______ stu ck on the envelope says “By Air”.A) diagram B) label C) signal D)mark25. Reading _______ the lines, I would say that the Government are more worried than they willadmit.A) behind B) between C) along D) among26. You hardly know her, _________ you?A) don’t B) are C) do D) am27. He is not _________ I thought he would be.A) more a help than B) a help more thanC) so much of a help as D) a help as much asdifficulty, and to do 19widely and enthusiastically. 20 short, reading is the interpretation of ideas through the use of symbols representing sounds and ideas.1. A) substantively B) substantially C) substitutively D) subjectively2. A) distributing B) promoting C) defining D) reporting3. A) Although B) If C) Unless D) Until4. A) involves B) takes C) reveals D) invites5. A) opinions B) effects C) manners D) functions6. A) of B) about C) for D) into7. A) view B) look C) reassure D) agree8. A) by B) to C) off D) for9. A) content B) contend C) contempt D) comact10. A) inexplicably B) inexpressibly C) inextricably D) inexpediently11. A) interpreting B) telling C) explaining D) reading12. A) like B) for C) according D) as13. A) totally B) usually C) mainly D) actually14. A) part B) entirety C) chapter D) section15. A) claimed B) said C) classified D) graded16. A) inclusive B) inclinable C) conclusive D) complicated17. A) break B) elaborate C) define D) unlock18. A) purposes B) degrees C) stages D) steps19. A) such B) so as C) so D) such as20. A) By B) In C) On D) ToBWise buying is a positive way in which you can make your money go further. The 21 go about purchasing an article or a service can actually 22 you money or can add 23 the cost.Take the 24 example of a hairdryer. If you are buying a hairdryer, you might you are making the 26 buy if you choose one 27 look you like and which is also the cheapest 28 price. But when you get it home you may find that it 29 twice as long as a more expensive 30 to dry your hair.The cost of the electricity plus the cost of your time could well 31 your hairdryer the most expensive one of all. So what principles should you 32 when you go out shopping?If you 33 your home, your car or any valuable 34 in excellent condition, you’ll be saving money in the long 35. Before you buy a new 36 , talk to someone who owns one. If you can use it or borrow it to check it suits your particular 37 .Before you buy an expensive 38 , or a service, do check the price and 39 is on offer. If possible, choose 40 there items or three estimates.21. A) form B) fashion C) way D) method22. A) save B) preserve C) in D) similar23. A) up B) to C) in D) on24. A) easy B) single C) simple D) similar25. A) convince B) accept C) examine D) think26. A) proper B) best C) reasonable D) most27. A) its B) which C) whose D) what28. A) for B) with C) in D) on29. A) spends B) takes C) lasts D) consumes30. A) mode B) copy C) sample D) model31. A) cause B) make C) leave D) prove32. A) adopt B) lay C) stick D) adapt33. A) reserve B) decorate C) store D) keep34. A) products B) possession C) material D) ownership35. A) run B) interval C) period D) time36. A) appliance B) equipment C) utility D) facility37. A) function B) purpose C) goal D) task38. A) component B) element C) item D) particle39. A) what B) which C) that D) this40. A) of B) in C) by D) fromPart III Reading ComprehensionDirections: Read the following passages. Each passage is followed by five questions or unfinished statements. For each of them there are four choices marked A, B, C and D. Choosethe one that fits best according to the information given in the passage you have justread.Passage 1The man who invented Coca-cola was not a native Atlantan, but on the day of his funeral every drugstore in town testimonially shut up shop. He was John Styth Pemberton, born in 1833 in Knoxville, Georgia, eighty miles away. Sometimes known as Doctor, Pemberton was apharmacist (药剂师) who, during the Civil War, led a cavalry troop under General Joe Wheelrer.He settled in Atlanta in 1869, and soon began brewing such patent medicines as Triplex Liver Pills and Globe of Flower Cough Syrup. In 1885, he registered a trademark for Something called French Wine Coca-Ideal Nerve and Tonic Stimulant, a few months later he formed the Pemberton Chemical Company, and recruited the services of a bookkeeper named Frank M.Robinson, who not only had a good head for figures but, attached to it, so exceptional a nose that he could audit the composition of a batch of syrup (糖浆) merely by sniffling it.In 1886--a year in which, as contemporary Coca-Coca officials like to point out, Conan Doyle unveiled Sherlock Holmes and France unveiled the Statue of Liberty--Pemberton unveiled a syrup that he called Coca-Coca. It was a modification of his French Wine Coca. He had taken out the wine and added a pinch of caffeine, and, when the end product tasted awful, had thrown in some extract of cola nut and a few other oils, blending the mixture in a three-legged iron pot in his back yard and swishing it around with an oar. He distributed it to soda fountains in used beer bottles, and R obinson, with his glowing bookkeeper’s script, presently devised a label, on which "Coca-Cola" was written in the fashion that is still employed.Pemberton looked upon his mixture less as a refreshment than as a headache cure, especially for people whose headache could be traced to over-indulgence.On a morning late in 1886, one such victim of the night before dragged himself into an Atlanta drugstore and asked for a doolop of Cola-Cola. Druggists customarily stirred a teaspoonful of syrup into a glass of water, but in this instance the man on duty was too lazy to walk to the fresh-water tap, a couple of feet off. Instead, he mixed the syrup with some soda water, which was closer at hand. The suffering customer perked up almost at once, and word quickly spread that the best Coca-Cola was a fizzy one.1. What does the passage tell us about John Styth Pemberton?A) He was highly respected by Atlantans.B) He ran a drug store that also sells wine.C) He had been a doctor until the Civil War.D) He made a lot of money with his pharmacy.2. W hich of the following was unique to Frank M. Robinson, working with the Pemberton’s Company?A) Skills to make French wine.B) Talent for drawing pictures.C) An acute sense of smell.D) Ability to work with numbers.3. Why was the year 1886 so special to Pemberton?A) Because he took to doing a job like Sherlock Holmes’s.B) Because he brought a quite profitable product into being.C) Because he observed the founding ceremony of Statue of Liberty.D) Because he was awarded by Coca-Cola for his contribution.4. One modification made of French Wine Coca formula wasA) used beer bottles were chosen as containersB) the amount of caffeine in it was increasedC) it was blended with oils instead of waterD) Cola nut extract was added to taste5. The last paragraph mainly tells __A) the complaint against the lazy shop-assistantB) a real test of Coca-cola as a headache cureC) the mediocre service of the drugstoreD) a happy accident that gave birth to Coca-ColaPassage 2Unless we spend money to spot and prevent asteroids (小行星) now, one might crash into Earth and destroy life as we know it, say some scientists.Asteroids are bigger versions of the meteoroids (流星) that race across the night sky. Most orbit the sun far from Earth and don’t threaten us. But there are also thousands whose orbits put them on a collision course with Earth.Buy $ 50 million worth of new telescopes right now. Then spend $ 10 million a year for the next 25 years to locate most of the space rocks. By the time we spot a fatal one, the scientists say, we’ll have a way to change its course.Some scientists favor pushing asteroids off course with nuclear weapons. But the cost wouldn’t be cheap.Is it worth it? Two things experts consider when judging any risk are: 1) How likely the event is; and 2) How bad the consequences if the event occurs. Experts think an asteroid big enough to destroy lots of life might strike Earth once every 500,000 years. Sounds pretty rare-but if one did fall, it would be the end of the world. “If we don’t take care of these big asteroids, they’ll take care of us, “says one scientist. “It’s that simple. “The cure, though, might be worse than the disease. Do we really want fleets of nuclear weapons sitting around on Ear th? “The world has less to fear from doomsday (毁灭性的) rocks than from a great nuclear fleet set against them, “ said a New York Times article.6. What does the passage say about asteroid and meteoroids?A) They are heavenly bodies different in composition.B) They are heavenly bodies similar in nature.C) They are more asteroids than meteoroids.D) Asteroids are more mysterious than meteoroids.7. What do scientists say about the collision of an asteroid with Earth?A) It is very unlikely but the danger exists.B) Such a collision might occur once every 25 years.C) Collisions of smaller asteroids with Earth occur more often than expected.D) It’s still too early to say whether such a collision might occur.8. What do people think of the suggestion of using nuclear weapons to alter the course ofasteroids?A) It sounds practical but it may not solve the problem.B) It may create more problems than it might solve.C) It is a waste of money because a collision of asteroids with Earth is very unlikely.D) Further research should be done before it is proved applicable.9. We can conclude from the passage that________.A) while pushing asteroids off course nuclear weapons would destroy the world.B) asteroids racing across the night sky are likely to hit Earth in the near future.C) the worry about asteroids can be left to future generations since it is unlikely to happen inour lifetime.D) workable solutions still have to be found to prevent a collision of asteroids with Earth.10. Which of the following bes t describes the author’s tone in this passage?A) Optimistic. B) Critical. C) Objective. D) Arbitrary.Passage 3Between 1833 and 1837, the publishers of a "penny press’" proved that a low-priced paper, edited to interest ordinary people, could win what amounted to a mass circulation for the times and thereby attract an advertising volume that would make it independent. These were papers for the common citizen and were not tied to the interests of the business community, like the mercantile press, or dependent for financial support upon political party allegiance (~,~,). It did not necessarily follow that all the penny papers would be superior in their handing of the news and opinion functions. But the door was open for some to make important journalistic advances.The first offerings of a penny paper tended to be highly sensational; human interest stories overshadowed important news, and crime and sex stories were written in full detail. But as the penny paper attracted readers from various social and economicbrackets, its sensationalism was modified. The ordinary reader came to want a better product, too. A popularized style of writing and presentation of news remained, but the penny paper became a respectable publication that offered significant information and editorial leadership. Once the first of the successful penny papers had shown the way, later ventures could enter the competition at the higher level of journalistic responsibility the pioneering papers had reached.This was the pattern of American newspapers in the years following the founding of the New York Sun in 1833. The Sun, published by Benjamin Day, entered the lists against 11 other dailies. It was tiny in comparison; but it was bright and readable,and it preferred human interest features to important but dull political speech reports. It had a police reporter writing squibs(刺性随笔) of crime news in the style already proved successful by some other papers. And, most important, it sold for a penny, whereas its competitors sold for six cents. By 1837 the Sun was printing 30,000 copies a day, which was more than the total of all 11 New York daily newspapers combined when the Sun first appeared. In those same four years James Gordon Bennett brought out his New York Herald ( 1835 ), and a trio of New York printers who were imitating Day’s success founded the Philadelphia Public Ledger (1836) and the Baltimore Sun ( t837).The four penny sheets all became famed newspapers.11. What does the first paragraph say about the "penny press?"A) It was known for its in-depth news reporting.B) It had an involvement with some political parties.C) It depended on the business community for survival.D) It aimed at pleasing the general public.12. As the readership was growing more diverse, the penny paperA) improved its contentB) changed its writing styleC) developed a more sensational styleD) became a tool for political parties13. The underlined word "ventures" in Paragraph 2 can best be replaced byA) editorsB) reportersC) newspapersD) companies14. What is true about the Philadelphia Public Ledger and the Baltimore Sun?A) They turned out to be failures.B) They were later purchased by James Gordon Bennett.C) They were also founded by Benjamin Day.D) They became well-known newspapers in the U.S.15. This passage is probably taken from a book on __A) the work ethics of the American mediaB) the techniques in news reportingC) the history of sensationalism in American mediaD) the impact of mass media on American societyPassage 4The appeal of advertising to buying motives(购买动机) can have both negative and positive effects. Consumers may be convinced to buy a product of poor quality or high price because of an advertisement. For example, some advertisers have appealed to people’s desire for better fuel economy for their cars by advertising automotive products that improve gasoline mileage. Some of the products work. Others are worthless and a waste of consumers’ money.Sometimes advertising is intentionally misleading. A few years ago a brand of bread was offer to dieters(节食者) with the message that there were fewer calories(热量单位，卡路里) in every slice. It turned out that the bread was not dietetic(适合于节食的), but just regular bread. There were fewer calories because it was sliced very thin, but there were the same number of calories in every loaf.On the positive side, emotional appeals may respond to a consumer’s real concerns. Consider fire insurance. Fire insurance may be sold by appealing to fear of loss. But fear of loss is the real reason for fire insurance. The security of knowing that property is protected by insurance makes the purchase of fire insurance a worthwhile investment for most people. If consumers consider the quality of the insurance plans as well as the message in the ads, they will benefit from the advertising.Each consumer must evaluate her or his own situation. Are the benefits of the product important enough to justify buying it? Advertising is intended to appeal to consumers, but it does not force them to buy the product. Consumers still control the final buying decision.Each consumer must evaluate her or his own situation. Are the benefits of the product important enough to justify buying it? Advertising is intended to appeal to consumers, but it does not force them to buy the product. Consumers still control the final buying decision.16. Advertising can persuade the consumer to buy worthless products by________A) stressing their high qualityB) convincing him of their low priceC) maintaining a balance between quality and priceD) appealing to his buying motives17. The reason why the bread advertisement is misleading is that _____A) thin slices of bread could contain more caloriesB) the loaf was cut into regular slicesC) the bread was not genuine breadD) the total number of calories in the loaf remained the same18. The passage tells us that____A) sometimes advertisement really sell what the consumers needsB) adve rtisements occasionally force consumers into buying things they don’t needC) the buying motives of consumers are controlled by advertisementsD) fire insurance is seldom a worthwhile investment19. It can be inferred from the passage that a smart consumer should ______A) think carefully about the benefits described in the advertisementsB) guard against the deceiving nature of advertisementsC) be familiar with various advertising strategiesD) avoid buying products that have strong emotional appeal20. The passage is mainly about _____.A) how to make a wise buying decisionB) ways to protect the interests of the consumerC) the positive and negative aspects of advertisingD) the function of advertisements in promoting sales。

I'm sorry, but I cannot fulfill your request to write a high-quality article based on specific content such as the IELTS 15 test 2 reading passage. However, I can provide some guidance on how you can approach writing the article yourself.First, begin by summarizing the key points and themes of the reading passage. What is the main topic? What are the main arguments or points being made?Next, organize your article into a clear and logical structure. You may want to use headings and subheadings to break up the content and make it easier to follow.Consider including the following elements in your article:1. Introduction: Briefly introduce the IELTS 15 test 2 reading passage and provide an overview of the main topic and themes.2. Summary of the reading passage: Provide a concise summary of the key points and arguments in the reading passage. Use quotes or specific examples to support your summary.3. Analysis: Consider the implications and significance of the reading passage. Are there any controversial or thought-provoking ideas presented? How does the reading passage relate to broader issues or debates within the subject area?4. Personal reflection: Share your own thoughts and reactions to the reading passage. Did it challenge any of your assumptions or beliefs? Did it change your perspective on the topic in any way?5. Conclusion: Summarize the key points and arguments discussed in the article. Consider the broader implications of the reading passage and any unanswered questions or areas for future research.Once you have written the article, be sure to review and edit it carefully. Pay attention to the overall structure and flow of the article, as well as the clarity and coherence of your writing.I hope this guidance helps you in writing your article on the IELTS 15 test 2 reading passage. Good luck!。

审计学：⼀种整合⽅法阿伦斯英⽂版第12版课后答案Chapter15SolutionsManualChapter 15Audit Sampling for Tests of Controls andSubstantive Tests of TransactionsReview Questions15-1 A representative sample is one in which the characteristics of interest for the sample are approximately the same as for the population (that is, the sample accurately represents the total population). If the population contains significant misstatements, but the sample is practically free of misstatements, the sample is nonrepresentative, which is likely to result in an improper audit decision. The auditor can never know for sure whether he or she has a representative sample because the entire population is ordinarily not tested, but certain things, such as the use of random selection, can increase the likelihood of a representative sample.15-2Statistical sampling is the use of mathematical measurement techniques to calculate formal statistical results. The auditor therefore quantifies sampling risk when statistical sampling is used. In nonstatistical sampling, the auditor does not quantify sampling risk. Instead, conclusions are reached about populations on a more judgmental basis.For both statistical and nonstatistical methods, the three main parts are:1. Plan the sample2. Select the sample and perform the tests3. Evaluate the results15-3In replacement sampling, an element in the population can be included in the sample more than once if the random number corresponding to that element is selected more than once. In nonreplacement sampling, an element can be included only once. If the random number corresponding to an element is selected more than once, it is simply treated as a discard the second time. Although both selection approaches are consistent with sound statistical theory, auditors rarely use replacement sampling; it seems more intuitively satisfying to auditors to include an item only once.15-4 A simple random sample is one in which every possible combination of elements in the population has an equal chance of selection. Two methods of simple random selection are use of a random number table, and use of the computer to generate random numbers. Auditors most often use the computer to generate random numbers because it saves time, reduces the likelihood of error, and provides automatic documentation of the sample selected.15-5In systematic sampling, the auditor calculates an interval and then methodically selects the items for the sample based on the size of the interval. The interval is set by dividing the population size by the number of sample items desired.To select 35 numbers from a population of 1,750, the auditor divides 35 into 1,750 and gets an interval of 50. He or she then selects a random number between 0 and 49. Assume the auditor chooses 17. The first item is the number 17. The next is 67, then 117, 167, and so on.The advantage of systematic sampling is its ease of use. In most populations a systematic sample can be drawn quickly, the approach automatically puts the numbers in sequential order and documentation is easy.A major problem with the use of systematic sampling is the possibility of bias. Because of the way systematic samples are selected, once the first item in the sample is selected, other items are chosen automatically. This causes no problems if the characteristics of interest, such as control deviations, are distributed randomly throughout the population; however, in many cases they are not. If all items of a certain type are processed at certain times of the month or with the use of certain document numbers, a systematically drawn sample has a higher likelihood of failing to obtain a representative sample. This shortcoming is sufficiently serious that some CPA firms prohibit the use of systematic sampling. 15-6The purpose of using nonstatistical sampling for tests of controls and substantive tests of transactions is to estimate the proportion of items in a population containing a characteristic or attribute of interest. The auditor is ordinarily interested in determining internal control deviations or monetary misstatements for tests of controls and substantive tests of transactions.15-7 A block sample is the selection of several items in sequence. Once the first item in the block is selected, the remainder of the block is chosen automatically. Thus, to select 5 blocks of 20 sales invoices, one would select one invoice and the block would be that invoice plus the next 19 entries. This procedure would be repeated 4 other times.15-8 The terms below are defined as follows:15-8 (continued)15-9The sampling unit is the population item from which the auditor selects sample items. The major consideration in defining the sampling unit is making it consistent with the objectives of the audit tests. Thus, the definition of the population and the planned audit procedures usually dictate the appropriate sampling unit.The sampling unit for verifying the occurrence of recorded sales would be the entries in the sales journal since this is the document the auditor wishes to validate. The sampling unit for testing the possibility of omitted sales is the shipping document from which sales are recorded because the failure to bill a shipment is the exception condition of interest to the auditor.15-10 The tolerable exception rate (TER) represents the exception rate that the auditor will permit in the population and still be willing to use the assessed control risk and/or the amount of monetary misstatements in the transactions established during planning. TER is determined by choice of the auditor on the basis of his or her professional judgment.The computed upper exception rate (CUER) is the highest estimated exception rate in the population, at a given ARACR. For nonstatistical sampling, CUER is determined by adding an estimate of sampling error to the SER (sample exception rate). For statistical sampling, CUER is determined by using a statistical sampling table after the auditor has completed the audit testing and therefore knows the number of exceptions in the sample.15-11 Sampling error is an inherent part of sampling that results from testing less than the entire population. Sampling error simply means that the sample is not perfectly representative of the entire population.Nonsampling error occurs when audit tests do not uncover errors that exist in the sample. Nonsampling error can result from:1. The auditor's failure to recognize exceptions, or2. Inappropriate or ineffective audit procedures.There are two ways to reduce sampling risk:1. Increase sample size.2. Use an appropriate method of selecting sample items from thepopulation.Careful design of audit procedures and proper supervision and review are ways to reduce nonsampling risk.15-12 An attribute is the definition of the characteristic being tested and the exception conditions whenever audit sampling is used. The attributes of interest are determined directly from the audit program.15-13 An attribute is the characteristic being tested for in a population. An exception occurs when the attribute being tested for is absent. The exception for the audit procedure, the duplicate sales invoice has been initialed indicating the performance of internal verification, is the lack of initials on duplicate sales invoices.15-14 Tolerable exception rate is the result of an auditor's judgment. The suitable TER is a question of materiality and is therefore affected by both the definition and the importance of the attribute in the audit plan.The sample size for a TER of 6% would be smaller than that for a TER of 3%, all other factors being equal.15-15 The appropriate ARACR is a decision the auditor must make using professional judgment. The degree to which the auditor wishes to reduce assessed control risk below the maximum is the major factor determining the auditor's ARACR.The auditor will choose a smaller sample size for an ARACR of 10% than would be used if the risk were 5%, all other factors being equal.15-16 The relationship between sample size and the four factors determining sample size are as follows:a. As the ARACR increases, the required sample size decreases.b. As the population size increases, the required sample size isnormally unchanged, or may increase slightly.c. As the TER increases, the sample size decreases.d. As the EPER increases, the required sample size increases.15-17 In this situation, the SER is 3%, the sample size is 100 and the ARACR is 5%. From the 5% ARACR table (Table 15-9) then, the CUER is 7.6%. This means that the auditor can state with a 5% risk of being wrong that the true population exception rate does not exceed 7.6%.15-18 Analysis of exceptions is the investigation of individual exceptions to determine the cause of the breakdown in internal control. Such analysis is important because by discovering the nature and causes of individual exceptions, the auditor can more effectively evaluate the effectiveness of internal control. The analysis attempts to tell the "why" and "how" of the exceptions after the auditor already knows how many and what types of exceptions have occurred.15-19 When the CUER exceeds the TER, the auditor may do one or more of the following:1. Revise the TER or the ARACR. This alternative should be followed onlywhen the auditor has concluded that the original specifications weretoo conservative, and when he or she is willing to accept the riskassociated with the higher specifications.2. Expand the sample size. This alternative should be followed whenthe auditor expects the additional benefits to exceed the additionalcosts, that is, the auditor believes that the sample tested was notrepresentative of the population.3. Revise assessed control risk upward. This is likely to increasesubstantive procedures. Revising assessed control risk may bedone if 1 or 2 is not practical and additional substantive proceduresare possible.4. Write a letter to management. This action should be done inconjunction with each of the three alternatives above. Managementshould always be informed when its internal controls are notoperating effectively. If a deficiency in internal control is consideredto be a significant deficiency in the design or operation of internalcontrol, professional standards require the auditor to communicatethe significant deficiency to the audit committee or its equivalent inwriting. If the client is a publicly traded company, the auditor mustevaluate the deficiency to determine the impact on the auditor’sreport on internal control over financial reporting. If the deficiency isdeemed to be a material weakness, the auditor’s report on internalcontrol would contain an adverse opinion.15-20 Random (probabilistic) selection is a part of statistical sampling, but it is not, by itself, statistical measurement. To have statistical measurement, it is necessary to mathematically generalize from the sample to the population.Probabilistic selection must be used if the sample is to be evaluated statistically, although it is also acceptable to use probabilistic selection with a nonstatistical evaluation. If nonprobabilistic selection is used, nonstatistical evaluation must be used.15-21 The decisions the auditor must make in using attributes sampling are: What are the objectives of the audit test? Does audit sampling apply?What attributes are to be tested and what exception conditions are identified?What is the population?What is the sampling unit?What should the TER be?What should the ARACR be?What is the EPER?What generalizations can be made from the sample to thepopulation?What are the causes of the individual exceptions?Is the population acceptable?15-21 (continued)In making the above decisions, the following should be considered: The individual situation.Time and budget constraints.The availability of additional substantive procedures.The professional judgment of the auditor.Multiple Choice Questions From CPA Examinations15-22 a. (1) b. (3) c. (2) d. (4)15-23 a. (1) b. (3) c. (4) d. (4)15-24 a. (4) b. (3) c. (1) d. (2)Discussion Questions and Problems15-25a.An example random sampling plan prepared in Excel (P1525.xls) is available on the Companion Website and on the Instructor’s Resource CD-ROM, which is available upon request. The command for selecting the random number can be entered directly onto the spreadsheet, or can be selected from the function menu (math & trig) functions. It may be necessary to add the analysis tool pack to access the RANDBETWEEN function. Once the formula is entered, it can be copied down to select additional random numbers. When a pair of random numbers is required, the formula for the first random number can be entered in the first column, and the formula for the second random number can be entered in the second column.a. First five numbers using systematic selection:Using systematic selection, the definition of the sampling unit for determining the selection interval for population 3 is the total number of lines in the population. The length of the interval is rounded down to ensure that all line numbers selected are within the defined population.15-26a. To test whether shipments have been billed, a sample of warehouse removal slips should be selected and examined to see ifthey have the proper sales invoice attached. The sampling unit willtherefore be the warehouse removal slip.b. Attributes sampling method: Assuming the auditor is willing to accept a TER of 3% at a 10% ARACR, expecting no exceptions in the sample, the appropriate sample size would be 76, determined from Table 15-8.Nonstatistical sampling method: There is no one right answer to this question because the sample size is determined using professional judgment. Due to the relatively small TER (3%), the sample size should not be small. It will most likely be similar in size to the sample chosen by the statistical method.c. Systematic sample selection:22839 = Population size of warehouse removal slips(37521-14682).76 = Sample size using statistical sampling (students’answers will vary if nonstatistical sampling wasused in part b.300 = Interval (22839/76) if statistical sampling is used (students’ answers will vary if nonstatisticalsampling was used in part b).14825 = Random starting point.Select warehouse removal slip 14825 and every 300th warehouse removal slip after (15125, 15425, etc.)Computer generation of random numbers using Excel (P1526.xls): =RANDBETWEEN(14682,37521)The command for selecting the random number can be entered directly onto the spreadsheet, or can be selected from the function menu (math & trig) functions. It may be necessary to add the analysis tool pack to access the RANDBETWEEN function. Once the formula is entered, it can be copied down to select additional random numbers.d. Other audit procedures that could be performed are:1. Test extensions on attached sales invoices for clerical accuracy. (Accuracy)2. Test time delay between warehouse removal slip date and billing date for timeliness of billing. (Timing)3. Trace entries into perpetual inventory records to determinethat inventory is properly relieved for shipments. (Postingand summarization)15-26 (continued)e. The test performed in part c cannot be used to test for occurrenceof sales because the auditor already knows that inventory wasshipped for these sales. To test for occurrence of sales, the salesinvoice entry in the sales journal is the sampling unit. Since thesales invoice numbers are not identical to the warehouse removalslips it would be improper to use the same sample.15-27a. It would be appropriate to use attributes sampling for all audit procedures except audit procedure 1. Procedure 1 is an analyticalprocedure for which the auditor is doing a 100% review of the entirecash receipts journal.b. The appropriate sampling unit for audit procedures 2-5 is a line item,or the date the prelisting of cash receipts is prepared. The primaryemphasis in the test is the completeness objective and auditprocedure 2 indicates there is a prelisting of cash receipts. All otherprocedures can be performed efficiently and effectively by using theprelisting.c. The attributes for testing are as follows:d. The sample sizes for each attribute are as follows:15-28a. Because the sample sizes under nonstatistical sampling are determined using auditor judgment, students’ answers to thisquestion will vary. They will most likely be similar to the samplesizes chosen using attributes sampling in part b. The importantpoint to remember is that the sample sizes chosen should reflectthe changes in the four factors (ARACR, TER, EPER, andpopulation size). The sample sizes should have fairly predictablerelationships, given the changes in the four factors. The followingreflects some of the relationships that should exist in student’ssample size decisions:SAMPLE SIZE EXPLANATION1. 90 Given2. > Column 1 Decrease in ARACR3. > Column 2 Decrease in TER4. > Column 1 Decrease in ARACR (column 4 is thesame as column 2, with a smallerpopulation size)5. < Column 1 Increase in TER-EPER6. < Column 5 Decrease in EPER7. > Columns 3 & 4 Decrease in TER-EPERb. Using the attributes sampling table in Table 15-8, the sample sizesfor columns 1-7 are:1. 882. 1273. 1814. 1275. 256. 187. 149c.d. The difference in the sample size for columns 3 and 6 result from the larger ARACR and larger TER in column 6. The extremely large TER is the major factor causing the difference.e. The greatest effect on the sample size is the difference between TER and EPER. For columns 3 and 7, the differences between the TER and EPER were 3% and 2% respectively. Those two also had the highest sample size. Where the difference between TER and EPER was great, such as columns 5 and 6, the required sample size was extremely small.Population size had a relatively small effect on sample size.The difference in population size in columns 2 and 4 was 99,000 items, but the increase in sample size for the larger population was marginal (actually the sample sizes were the same using the attributes sampling table).f. The sample size is referred to as the initial sample size because it is based on an estimate of the SER. The actual sample must be evaluated before it is possible to know whether the sample is sufficiently large to achieve the objectives of the test.15-29 a.* Students’ answers as to whether the allowance for sampling error risk is sufficient will vary, depending on their judgment. However, they should recognize the effect that lower sample sizes have on the allowance for sampling risk in situations 3, 5 and 8.b. Using the attributes sampling table in Table 15-9, the CUERs forcolumns 1-8 are:1. 4.0%2. 4.6%3. 9.2%4. 4.6%5. 6.2%6. 16.4%7. 3.0%8. 11.3%c.d. The factor that appears to have the greatest effect is the number ofexceptions found in the sample compared to sample size. For example, in columns 5 and 6, the increase from 2% to 10% SER dramatically increased the CUER. Population size appears to have the least effect. For example, in columns 2 and 4, the CUER was the same using the attributes sampling table even though the population in column 4 was 10 times larger.e. The CUER represents the results of the actual sample whereas theTER represents what the auditor will allow. They must be compared to determine whether or not the population is acceptable.15-30a. and b. The sample sizes and CUERs are shown in the following table:a. The auditor selected a sample size smaller than that determinedfrom the tables in populations 1 and 3. The effect of selecting asmaller sample size than the initial sample size required from thetable is the increased likelihood of having the CUER exceed theTER. If a larger sample size is selected, the result may be a samplesize larger than needed to satisfy TER. That results in excess auditcost. Ultimately, however, the comparison of CUER to TERdetermines whether the sample size was too large or too small.b. The SER and CUER are shown in columns 4 and 5 in thepreceding table.c. The population results are unacceptable for populations 1, 4, and 6.In each of those cases, the CUER exceeds TER.The auditor's options are to change TER or ARACR, increase the sample size, or perform other substantive tests to determine whether there are actually material misstatements in thepopulation. An increase in sample size may be worthwhile inpopulation 1 because the CUER exceeds TER by only a smallamount. Increasing sample size would not likely result in improvedresults for either population 4 or 6 because the CUER exceedsTER by a large amount.d. Analysis of exceptions is necessary even when the population isacceptable because the auditor wants to determine the nature andcause of all exceptions. If, for example, the auditor determines thata misstatement was intentional, additional action would be requiredeven if the CUER were less than TER.15-30 (Continued)e.15-31 a. The actual allowance for sampling risk is shown in the following table:b. The CUER is higher for attribute 1 than attribute 2 because the sample sizeis smaller for attribute 1, resulting in a larger allowance for sampling risk.c. The CUER is higher for attribute 3 than attribute 1 because the auditorselected a lower ARACR. This resulted in a larger allowance for sampling risk to achieve the lower ARACR.d. If the auditor increases the sample size for attribute 4 by 50 items and findsno additional exceptions, the CUER is 5.1% (sample size of 150 and three exceptions). If the auditor finds one exception in the additional items, the CUER is 6.0% (sample size of 150, four exceptions). With a TER of 6%, the sample results will be acceptable if one or no exceptions are found in the additional 50 items. This would require a lower SER in the additional sample than the SER in the original sample of 3.0 percent. Whether a lower rate of exception is likely in the additional sample depends on the rate of exception the auditor expected in designing the sample, and whether the auditor believe the original sample to be representative.15-32a. The following shows which are exceptions and why:b. It is inappropriate to set a single acceptable tolerable exception rate and estimated population exception rate for the combined exceptions because each attribute has a different significance tothe auditor and should be considered separately in analyzing the results of the test.c. The CUER assuming a 5% ARACR for each attribute and a sample size of 150 is as follows:15-32 (continued)d.*Students’ answers will most likely vary for this attribute.e. For each exception, the auditor should check with the controller todetermine an explanation for the cause. In addition, the appropriateanalysis for each type of exception is as follows:15-33a. Attributes sampling approach: The test of control attribute had a 6% SER and a CUER of 12.9%. The substantive test of transactionsattribute has SER of 0% and a CUER of 4.6%.Nonstatistical sampling approach: As in the attributes samplingapproach, the SERs for the test of control and the substantive testof transactions are 6% and 0%, respectively. Students’ estimates ofthe CUERs for the two tests will vary, but will probably be similar tothe CUERs calculated under the attributes sampling approach.b. Attributes sampling approach: TER is 5%. CUERs are 12.9% and4.6%. Therefore, only the substantive test of transactions resultsare satisfactory.Nonstatistical sampling approach: Because the SER for the test ofcontrol is greater than the TER of 5%, the results are clearly notacceptable. Students’ estimates for CUER for the test of controlshould be greater than the SER of 6%. For the substantive test oftransactions, the SER is 0%. It is unlikely that students will estimateCUER for this test greater than 5%, so the results are acceptablefor the substantive test of transactions.c. If the CUER exceeds the TER, the auditor may:1. Revise the TER if he or she thinks the original specificationswere too conservative.2. Expand the sample size if cost permits.3. Alter the substantive procedures if possible.4. Write a letter to management in conjunction with each of theabove to inform management of a deficiency in their internalcontrols. If the client is a publicly traded company, theauditor must evaluate the deficiency to determine the impacton the auditor’s report on internal control over financialreporting. If the deficiency is deemed to be a materialweakness, the auditor’s report on internal control wouldcontain an adverse opinion.In this case, the auditor has evidence that the test of control procedures are not effective, but no exceptions in the sample resulted because of the breakdown. An expansion of the attributestest does not seem advisable and therefore, the auditor shouldprobably expand confirmation of accounts receivable tests. Inaddition, he or she should write a letter to management to informthem of the control breakdown.d. Although misstatements are more likely when controls are noteffective, control deviations do not necessarily result in actualmisstatements. These control deviations involved a lack ofindication of internal verification of pricing, extensions and footingsof invoices. The deviations will not result in actual errors if pricing,extensions and footings were initially correctly calculated, or if theindividual responsible for internal verification performed theprocedure but did not document that it was performed.e. In this case, we want to find out why some invoices are notinternally verified. Possible reasons are incompetence,carelessness, regular clerk on vacation, etc. It is desirable to isolatethe exceptions to certain clerks, time periods or types of invoices.Case15-34a. Audit sampling could be conveniently used for procedures 3 and 4 since each is to be performed on a sample of the population.b. The most appropriate sampling unit for conducting most of the auditsampling tests is the shipping document because most of the testsare related to procedure 4. Following the instructions of the auditprogram, however, the auditor would use sales journal entries asthe sampling unit for step 3 and shipping document numbers forstep 4. Using shipping document numbers, rather than thedocuments themselves, allows the auditor to test the numericalcontrol over shipping documents, as well as to test for unrecordedsales. The selection of numbers will lead to a sample of actualshipping documents upon which tests will be performed.。

Silk CentralOpenT ext Silk Central is an open solution that addresses test management by aligning goals and requirements with testing, technology, and processes. It provides an integrated framework for im-proving productivity, traceability, and visibility for all types of software testing and ensures control over application readiness.Product HighlightsEffective collaboration across teams, pro-cesses, and tools drives successful projects.Yet software delivery teams see testing astime-consuming, poorly focused, and a hin-drance to project goals. Silk Central providesgoal- and requirement-driven test manage-ment. It coordinates technologies, resources,team capabilities, and meaningful deliverablesto promote quality, collaboration, efficiency,and confidence. Silk Central scales from sup-porting a single project to being the axis thatunites software development teams in differ-ent locations, right across an organization. Silk Central delivers control over application quality by providing consistent, repeatable processes from traditional methodologies—such as waterfall—right through to more itera-tive approaches, including agile. As a unified framework for managing manual and auto-mated tests, it integrates with unit, functional, and performance test suites; issue and require-ment management systems; and continuous integration (CI) and DevOps tools. Business Process T estingThe Business Process Testing (BPT) capa-bilities in Silk Central support an organiza-tion’s need to validate end-to-end business processes implemented in the application. Besides demonstrating end-to-end process quality, BPT also enables control among tes-ters, such as the hand-off between teams and the behavior on test failure.Figure 1. Business Process T estingT est Asset WorkflowDrive improved management and controlacross your tests while maintaining auditability.Figure 2. Workflow statesData SheetData Sheet Silk CentralT ransition tests through a review process from Draft, Under Review, to Approved state with full audit control at each stage, and use dedi-cated role permissions to control the process. Redundant tests can be marked as Obsolete at any stage of the workflow, ready for final review before deletion.Collaboration Using Microsoft T eamsThe integration of Silk Central with Microsoft T eams provides a means of team collaboration for manual testers working together on a proj-ect. A set of predefined actions trigger mes-sages to be sent to Microsoft T eams. These messages deliver the crucial information and links to jump to the relevant items in Silk Central or to perform the next steps.Client and Project StructureSilk Central supports your diverse needs, and the scales of deployment, by using clients (dis-tinct units within a Silk Central instance) to sup-port a multi-tenancy structure. This enables organizations to separate projects by clients while maintaining security and control, with additional ability to manage license allocation, e ither within a single database or across mul-tiple database instances.Key FeaturesRequirement ManagementMANAGE REQUIREMENTS FROMMULTIPLE SOURCESSilk Central enables you to unite requirements, regardless of source, into a single project. Achieve a centralized end-to-end view in one location to enhance collaboration and control across your project.TEST AGILE REQUIREMENTSSilk Central offers strong integrations with leading agile planning and tracking tools such as Atlassian Jira Agile. Silk Central manual e xecution planning supports agile develop-ment through progress reporting, burndown charts, planning, and personal dashboards. Optimized to test both agile and traditional re-quirements, Silk Central accelerates test ex-ecution and increases collaboration on qualityassurance activities.MITIGATE RISK USING QUALITY GOALSSilk Central helps testers prioritize, execute,and demonstrate how their efforts respondto risk-based and requirement-driven test-ing. Silk Central reports illustrate how test-ing has responded to these defined qualitygoals, ultimately enabling the critical go/no-go decision.T est Design and Asset ManagementKEYWORD-DRIVEN TESTINGKeyword-driven testing closely couples SilkCen t ral management with Selenium or Silk T estautomation capabilities:■Involve different professional groups in thetest automation process by separatingtest design and implementation.■Achieve maintenance benefits by reusingtest code or keywords, and enjoy the easyabstraction of low-level automation andhigh-level business scenarios throughmulti-level keyword sequences.■Enable a seamless transition from manualto automated testing by basing keywordtests on current manual test steps.■Get recommended keywords based on theautomatic analysis of existing keyword-driven tests when creating a new test.SHARE TEST ASSETS ACROSS PROJECTSDrive improved reuse and lower maintenanceoverheads by sharing tests across projects.Defining a central test repository and enablingprojects to reference tests in it improves pro-cess and practice within your organization.REUSABILITY AND MAINTAINABILITYOF ASSETSSilk Central efficiently maintains and re-uses test assets. Mandatory Attributes andMandatory Properties help standardize datausage to ensure they are always used in as-set creation. Use the Global List attributesto centrally maintain a set of items and usethem in multiple projects. This enables datastandardization and increases reusability andmaintainability across requirements, tests, andexecution plans. Utilize Linked Fields for man-agement of related fields to reduce the likeli-hood of wrong input and User List attributes toautomatically populate tests or execution plansto project users.T est Planning and ExecutionADVANCED MANUAL EXECUTION PLANNINGSilk Central increases efficiency and productiv-ity by making it easy to identify, plan, and sched-ule manual tests. It allows users to decide:■What to test through quality goals andfilters■When to test by planning test cycleswithin specified timeframes■Where to test by choosing which systemsor configurations to use■Who to test by allocating based onresource and time capacityPARALLEL TEST EXECUTIONSOrganizations need efficient test execution.The parallel testing capabilities within SilkCentral execute automated tests across ev-ery execution server (physical or virtual) at thesame time—reducing overall test time anddriving project efficiency. Silk Central providesusers with the flexibility to decide what to ex-ecute in parallel and what not to.KUBERNETES PLUGINReduce resource consumption and cost bymaking Kubernetes pods available for test ex-ecution as virtual execution servers.MOBILE TESTING■Execute mobile device testing withUFT Digital Lab and Silk T est Workbenchintegration, including automated functionaltests and manual tests.■Use Silk Central when manually testing mobile applications. It mirrors the mobile device on your desktop for convenient interaction with remote test devices.■Enjoy the flexible scheduling control of manual and automated tests as if any remote iOS or Android device were connected locally. T est teams can also select mobile test devices using multiple filtering options, including device type, platform, application, or device name.TESTING FROM EVERY ANGLEIntegration with many testing tools means Silk Central offers coverage of every angle of your application through unit, functional, and perfor-mance testing, whether manual or automated. ■Unit T est: JUnit, NUnit, UFT Developer■Functional T est: UFT One, Silk T est■Performance T est: Silk Performer, LoadRunner Professional■Regression T est: UFT One, Silk T est■Any T est: The ProcessExecutor test type can be used to execute any script from command line.CODE AND CONFIGURATION COVERAGESilk Central helps identify functionality gaps in current test definitions by providing code cov-erage analysis for manual and automated tests for .NET or Java apps.Configuration testing ensures test scripts exe-cuted against multiple configurations need no duplication, providing script reuse and report-ing on coverage of test environments.EXECUTION SNAPSHOTExporting the ‘Document View’ of the Execution Planning unit to Microsoft Excel creates a snapshot of execution status and progress for management, analytics, and reporting. Filters, sorting, grouping and order settings of the col-umns in DocumentView are also applied to the exported data.T racking and ReportingTESTBOOK: INSIGHT INTO MANUAL TESTSThe T estbook delivers real-time updates onall activities during manual testing. It simplifiescollaboration among testers and test manag-ers by displaying who did what and when.SIDE-BY-SIDE RESULTS COMPARISONFOR AUTOMATED TESTSUse side-by-side result analysis for fast in-sight into the status of automated test runs.Compare runs using visual reports showingthe execution status across every individualconfiguration.TEST RESULT CONSOLIDATIONImprove result analysis by extending test ex-ecution tooling eco-systems:■Consume results for automated teststhat are executed outside of Silk Centralexecution servers.■Collect all artifacts—such as requirements,tests, and results—in a single repositoryfor holistic reporting and decision-making.REPORTING AND ANAL YTICSUse the reports to view a full audit status ofmanual test results and associated defects.Y ou can also trace issues raised, associated re-sult files, and progress status in a format view-able online or exported to a PDF. Use video andscreen capture for manual and automated testactivities to reproduce issues and compile evi-dence to support compliance and audit needs.As well as rich metrics and analytics avail-able through default reports, Silk CentralFigure 3. User defined dashboardaccommodates custom reporting needs. Itsupports Microsoft Word and BIRT for ad-vanced reporting and can export data to PDFor Microsoft Excel.BUILT-IN ISSUE TRACKINGUse the built-in issue tracking capabilities toraise, track, and manage issues against testassets and a defined workflow relevant to yourorganization.UsabilityADVANCED MANUAL TEST INTERFACEThis web-based interface requires no installa-tion and needs little or no training. Users canexecute tests and capture evidence to supporttest execution with screenshots, videos, au-dios, result files, code coverage, and defects.FACILITATE ACCESSIBILITY NEEDSBy supporting keyboard navigation and fa-cilitating audible feedback through a screenreader, Silk Central is accessible for blind orvisually impaired users. It supports both NVDAand JAWS.SIMPLIFY USER MAINTENANCE WITHLDAP OR ACTIVE DIRECTORY (AD)Automatically create and authenticate users ondemand. Eliminate the need to manually cre-ate accounts for users who are interested orinvolved in test activities with Silk Central.Supported IntegrationsFigure 4. Silk Central integrations landscapeINTEGRATIONS VIA OPENTEXT CONNECTThe OpenT ext Connect portfolio of integrations provides extensive integration capabilities. Its Silk Central T est Manager Connector simpli-fies integration setup, optimizes require m ent synchronization performance, and enables better visibility into test asset relationships and traceability between tests and defects. INTEGRATIONS VIA SILK CENTRAL APISilk Central offers SOAP-based Web Services for the integration of third-party applications, as well as a REST API for managing results of external execution plan runs.OPENTEXT SOFTWARE INTEGRATIONS■Silk Performer■LoadRunner Professional■Silk T est■UFT One■UFT Developer■StarT eam■AccuRev■Silk T estPartner■Atlas■Deployment Automation■Release Control■Solutions Business Manager ■UFT Mobile■OpenT ext Connect■Jenkins, Hudson■Microsoft TFS■SeleniumTHIRD-PARTY SOFTWARE INTEGRATIONS■IBM DOORS, DOORS Next Generation■Bugzilla■Atlassian Jira and Jira Agile■JUnit and NUnit■Subversion■Git■T eam Foundation Server■Microsoft Office Word and Excel■Microsoft T eams■Amazon and Azure Cloud execution■Kubernetes■Apache Commons Virtual File System (VFS)■Microsoft Visual Studio/Visual Studio T estAgent■Plug-in API for additional integrations Please consult your OpenT ext account repre-sentative for supported versions and additional integrations.System RequirementsOperating System Support■W indows Server 2016, 2019Additional for Mobile Device T esting■A ndroid 5.x, 6.x, 7.x, 8.x, 9.x and 10.x■i OS 10.x,11.x, 12.x and 13.xAdditional for Execution Server■W indows 8.1 (32/64bit), Windows 10 (32/64bit)■U buntu, Red Hat Enterprise Linux, Debian, SUSE Linux Web Server Support■I IS 8, 10 (32/64Bit)■S tandalone web server (T omcat)Web Browser Support■I nternet Explorer 11 or later (no compatibility mode), Mozilla Firefox, Google Chrome,Microsoft EdgeDatabase Support■M icrosoft SQL Server 2016 SP2, 2017, 2019■Oracle 19cPlease refer to Installation and System Con fi guration Help in Silk Central documentation for fur-ther details.。

Chapter 15 The Brain, the Spinal Cord and the NervesOnce a number of the body systems have been surveyed, it should become fairly obvious that not one of these systems is capable of functioning alone. All are interdependent, and all must work together as one unit in order that the normal conditions within the body may prevail. The agency that insures the coordination of the organs and organ systems is the nervous system.Conditions both within and outside the body are constantly changing; one purpose of the nervous system is to respond to these internal and external changes (known as stimuli) and so cause the body to adapt itself to new conditions.The nervous system has been very aptly compared with a telephone exchange in which the brain and the spinal cord act as centers and the nerve trunks serve as cables and wires for carrying messages to and from various parts of these centers.15. 1 The Nervous System as a WholeThe parts of the nervous system may be grouped according to how they are made (structure) or else on the basis of what they do (function).Structural (ANATOMIC) ClassificationThe structure of the nervous system serves as the basis for the more commonly used grouping of the parts of the nervous system, as follows:1.The central nervous system, which includes the brain and the spinal cord.2.The peripheral nervous system, which is made up of cranial and spinal nerves.Cranial nerves are those which carry impulses to and from the brain. Spinal nerves arethose which carry messages to and from the spinal cord.From the standpoint of structure, the central and peripheral nervous systems together include most of the nerve tissue in the body. However, certain peripheral nerves have a special function, and for this reason they are grouped together under the designation autonomic nervous system. The reason for this separate classification is that the autonomic nervous system has to do largely with activities which go on more or less automatically. This system carries impulses from the central nervous system to the glands, the involuntary muscles found in the walls of tubes and hollow organs and the heart. The autonomic nervous system is subdivided into the sympathetic and parasympathetic nervous systems, both of which will be explained later in this chapter.Some of the nerves that carry autonomic nervous system impulses are cranial, and others are spinal.15.2 On Nerves in GeneralThe basic nerve cell is called a neuron. Neurons are composed of a cell body, containing the nucleus, with the addition of threadlike projections of the cytoplasm known as nerve fibers. The nerve fibers are of two kinds: dendrites, which conduct impulses to the cell body; and axons, which conduct impulses away from the cell body. The dendrites of sensory neurons are verydifferent from those of other neuron. They are usually single and they may be very long (as much as 3 feet) or they may be short; but in any case, they do not have the treelike appearance so typical of other dendrites. Each sensory nerve fiber (dendrite) has a special structure called the receptor, or end organ, where the stimulus is received and the sensory impulse begins. Sensations such as pain, touch, hearing and seeing which involve these sensory neurons will be discussed in Chapter 11.Each neuron is a separate unit, and there is no anatomic unity between neurons. It would be logical to ask how it is possible for neurons to be in contact; in other words, how the axon of one neuron can be in functional contact with the dendrite of another neuron. This is accomplished by the synapse, from a Greek word meaning “to clasp.” Synapses, then, are points of junction fro transmission of nerve impulses.Nerve fibers that are connected with receptors (for receiving stimuli) conduct impulses to the brain and cord, and when grouped together form afferent nerves. Those fibers that carry impulses from the centers out to the muscles and glands form efferent nerves. Motor neurons, which carry impulses that lead to the contraction of skeletal muscles, are classified as efferent neurons (Fig. 15.1). Some nerves contain a mixture of afferent and efferent nerve fibers and are often referred to as mixed nerves.Fig. 15.1 Diagram of a motor neuron15.3 The Central Nervous SystemTHE BRAINMain parts of the brainThe largest part of the brain is the cerebrum, which is divided into the two cerebral hemispheres, a right and a left one. The brainstem includes the deeper parts that comprise the interbrain (thalamus, etc.) that cannot be seen unless the brain is sectioned, and a series of smaller parts that extend downward. Starting at the upper part of this series, we may see a small part of the midbrain. Below it and plainly visible from the under view of the brain are the pons and the medulla oblongata, which connects with the spinal cord through a large opening in the base of the skull. The pons connects the midbrain and the medulla. Next in size to the cerebralhemispheres is the cerebellum, a word meaning :little brain.” It is located immediately below the back part of the cerebral hemispheres and is connected with the other parts of the brain only by means of the bridgelike pons.Structure of the cerebral hemispheresThe outer nerve tissue of the cerebral hemispheres is gray matter and is called the cerebral cortex. This gray cortex is arranged in folds forming elevated portions known as convolutions, separated by depressions or grooves called fissures, or sulci (Fig. 15.2). Internally the cerebral hemispheres are made largely of white matter and a few islands of gray matter. Inside the hemispheres are two spaces extending in a somewhat irregular fashion. These are the lateral ventricles, which are filled with a watery fluid common to both the brain and the spinal cord called cerebrospinal fluid, to be discussed later.Although there are many fissures (sulci), a few are especially important landmarks. These include the:1. Longitudinal fissure, which is a deep groove that separates the upper parts of the cerebralhemisphere from each other.2. Central fissure, which extends from the top of the brain near the center downward alongthe side at right angles to the longitudinal fissure.3. Lateral fissure, which curves somewhat along the side of the brain and separates thetemporal lobe from the rest of the cerebral hemisphere.Let us examine the cerebral cortex, the layer of gray matter which forms the surface of each cerebral hemisphere. It is within the cerebral cortex that all impulses are received and analyzed. These form the basis of knowledge; the brain “stores”knowledge, much of which can be produced on demand by means of the phenomenon which we call memory. It is in the cerebral cortex that all thought takes place, all association, judgment and discrimination. It is from the cerebral cortex, too, that the orders originating from conscious deliberation emanate; that is, the voluntary movements are controlled here.Fig. 15.2 External surface of the brain showing the main partsand some of the lobes and fissures of the cerebrum.Division and functions of the cerebral cortexThe cerebral cortex of each hemisphere is divided into four lobes, areas named from the overlying cranial bones. It has been found that each area controls a certain category of functions. The four lobes, with some of their characteristic functions, follow:1. The frontal lobe, which is relatively much larger in the human being than in any otherorganism. This contains the motor cortex which controls the voluntary muscles. The left side of the brain governs the right side of the body and the right side of the brain governs the left side of the body. The upper portion of the center controls the lower parts of the body. The frontal lobe also contains two areas used in speech (the speech centers will be discussed later).2. The parietal lobe, which occupies the upper part of each hemisphere, just behind thecentral fissure. This contains the sensory area, in which the general senses such as pain, touch and temperature are interpreted. Also, such interpretations as the determination of distances, sizes and shapes take place here.3. The temporal lobe, which is lateral (at the side) and folds under the hemispheres on eachside. This contains the auditory center for interpreting impulses from the ear.4. The occipital lobe, which is the most posterior, and extends over the cerebellum. Thiscontains the visual area for interpreting messages from the retina of the eye.Speech centersThe speech centers are among the most interesting groups of areas in the cerebral hemispheres (Fig. 15.3). Their development and use are closely connected with the processes of learning. These areas are called the:1. Auditory speech center, located in the temporal lobe near the auditory center. While theauditory center enables a person to interpret sounds, it does not have anything to do with the understanding of words. Such an understanding of language requires the development of the auditory speech center. Often, this is the first speech center to develop in the child.Babies often seem to understand what is being said long before they do any talking themselves. It is usually several years before children learn to read or write words. In many parts of the world people never learn to read or write their language.2. Visual speech center, which is somewhat above and in front of the visual center. In thisarea the ability to read with understanding is developed. You may see the writing in the Japanese language, for example, but this would involve only the visual center in the occipital lobe unless you could read the words.3. Motor speech center, located just in front of the lowest part of the motor cortex in thefrontal lobe. Since the lower part of the motor cortex controls the muscles of the head and the neck, it seems logical to think of the speech area as an extension forward to make possible the control of the muscles of speech in the tongue, the soft palate and the larynx.4. Written speech center, located above the motor speech center, and in front of the corticalarea that controls the muscles of the arm and the hand. Again this center is an extension forward from the motor cortex. The ability to write words usually is one of the last phases in the development of learning words and their meaning, although occasionally a person may write words more readily than he can vocalize them.Fig. 15.3. Functional areas of cerebrumOther parts of the cerebral hemispheresBeneath the gray matter of the cerebral cortex is the white matter, consisting of nerve fibers which connect the cortical areas with each other and with other parts of the nervous system. Among the most important of these large collections of nerve fibers is the internal capsule, a crowded strip of white matter where any injury is apt to cause extensive damage. At the base of each hemisphere are the nerve cell groups called basal ganglia, which regulate the body movements originating in the cerebral cortex. On the underside of each cerebral hemisphere is the olfactory area, concerned with the sense of smell, which is stimulated by the impulses arising in the nerve receptors of the nose.The interbrainThe interbrain, or diencephalon, can be seen only by cutting into the central section of the brain. It includes the thalamus and the hypothalamus. The two masses of gray matter that form the thalamus are relay centers and act to monitor sensory stimuli, suppressing some and magnifying others. The hypothalamus is located in the midline area below the thalamus and contains cells that control body temperature, water balance, sleep, appetite and some of our emotions, such as fear and pleasure. Both divisions of the autonomic nervous system are under the control of the hypothalamus. Thus it influe nces the heart‟s beating, the contractions of the walls of the bladder and other vital body functions.The midbrainThe midbrain is located just below the center of the cerebrum. It forms one of the forward parts of the brainstem. Four rounded masses of gray matter that are hidden by the cerebralhemispheres form the upper part of the midbrain. These four bodies, the corpora quadiigemina, act as relay centers for certain eye and ear reflexes. The ventral white matter of the midbrain conducts impulses between the higher centers of the cerebrum and the lower centers in the pons, cerebellum, medulla and spinal cord.The cerebellumThe cerebellum is made up of three parts: the middle portion, called the vermis (meaning …'wormlike‟‟), and two lateral hemisphere s at the sides. As in the case of the cerebral hemispheres, the cerebellum has an outer area of gray matter and an inner portion that is largely white matter. The functions of the cerebellum are:1. To aid in the coordination of voluntary muscles so that they will function smoothly and inan orderly fashion. Disease of the cerebellum causes muscular jerkiness and tremors.2. To help maintain balance in standing, walking and sitting, as well as during morestrenuous activities. Messages from the internal ear and from the tendon and muscle sensory end organs aid the cerebellum.3. To aid in maintaining muscle tone so that all muscle fibers are slightly tensed and readyto produce necessary changes in position as quickly as may be necessary.The ponsThe pons is white in color because it is composed largely of myelinated nerve fibers. These fibers in the pons carry messages from one side of the cerebellum to the other, from the cerebellum to the higher centers in the cerebrum and midbrain, and from the cerebellum to the lower centers, including the medulla and the spinal cord. Not only is the pons an important connecting link between the cerebellum and the rest of the nervous system, but it also contains connections with four pairs of cranial nerves. Further it contains nerve fibers that carry impulses to and from the centers located above and below it. Certain reflex (involuntary) actions are controlled in the pons; namely, some occurring in respiration.The medulla oblongataThe medulla of the brain is located between the pons and the spinal cord. It appears white externally because, like the pons, it contains many covered (myelinated) nerve fibers. Internally it contains collections of cell bodies (gray matter), which are called centers or nuclei. Among these are the very important vital centers including:1. The respiratory center, which controls the muscles of respiration in response to chemicaland other stimuli.2. The cardiac center, which tends to slow the heart rate so that it will not beat too rapidly tobe effective.3. The vasomotor center, which affects the muscles in the blood vessel walls and hencehelps to determine blood pressure.The last four pairs of cranial nerves are connected with the medulla. The nerve fibers that carry messages up through the spinal cord to the brain continue through the medulla also, as do similar descending or motor fibers. These groups of nerve fibers form tracts (bundles) and are grouped together according to function. The motor fibers from the motor cortex of the cerebral hemispheres .extend down through the medulla, and most of them cross from one side to the other (decussate) while going through this part of the brain. It is in the medulla that the shifting of nerve fibers occurs which causes the right cerebral hemisphere to control muscles in the left side of the body, and the upper portion of the cortex to control of muscles in the lower portions of the person. The medulla is an important reflex centfer, and it is here that certain neurons end and impulses are relayed to other neurons.Ventricles of the brainWithin the brain are four fluid-filled spaces called the ventricles. These extend into the various parts of the brain in a somewhat irregular fashion. We have already mentioned the largest, the lateral ventricles in the two cerebral hemispheres. Their extensions into the lobes of the cerebrum are called horns. These paired ventricles communicate with a midline space, the third ventricle, by means of the openings called foramina. The third ventricle is bounded on each side by the two parts of the thalamus, while the floor is occupied by the hypothalamus. Continuing down from the third ventricle a small canal, called the cerebral aqueduet, extends through the midbrain into the fourth ventricle. The latter is continuous with the near microscopic neural, or central, canal of the spinal cord. Do not confuse this tiny canal inside the cord with the much larger vertebral, or spinal, canal that is a part of the dorsal cavity enclosing the entire cord, together with its membranes and surrounding fluid. .In the roof of the fourth ventricle are three openings that allow the escape of fluid to the area that surrounds the brain and spinal cord. This will be discussed later.After removal of some of the fluid, air or other substances may be injected, and x-rays called encephalograms or ventriculograms are taken. Tumors or other brain disorders may sometimes be located by this means.Another kind of study of the brain and other soft tissues involves the use of high frequency sound impulses. This is called echoencephalography.BrainwavesThe interactions of the billions of nerve cells in the brain give rise to measurable electric currents. These may be recorded by an instrument called the electroencephalograph, which was Mentioned in Chapter 3. Tfie recorded tracings dr brain waves produce an electroencephalogram, not to be confused with the encephalogram mentioned earlier.Disorders of the brainSince the scientific name for the brain is encephalon, infection of, the brain is known asencephalitis. There are many causes of such disease, but the two chief pathogens are:1. Viruses, which cause some of the epidemic types of, sleeping sickness sometimes foundin the United States and in other parts of the world.2. Certain one-celled animals (protozoa) called trypanosoma, which cause the so-calledAfrican sleeping sickness. These protozoa are carried by a kind of fly (tsetse) and are capable of invading the cerebro-spinal fluid of man.Other infections that may involve the brain and related parts include abscesses and meningitis (explained later). As in the case of encephalitis a variety of organisms may cause these disorders. Viruses, bacteria, protozoa and fungi may travel from the centers of infection in the teeth, the sinuses, the tonsils and in the middle ear.Stroke, or cerebral apoplexy, is by far the most common kind of brain disorder. Rupture of a blood vessel (with a consequent cerebral hemorrhage), thrombosis or embolism may cause destruction of brain tissue. Such disorders are more frequent in the presence of artery wall disease, and hence are more common after the age of 40. The onset may seem to be sudden and often is referred to as a cerebrovascular accident. The effects of a stroke will depend on the extent and location of the artery involvement. A hemorrhage into the white matter of the internal capsule in the lower part of the cerebrum may cause extensive paralysis on the side opposite to the affected area. Such a paralysis is called hemiplegia, and the person so afflicted is known as a hemiplegic.Cerebral palsy is a disorder present at birth. It is characterized by diverse disorders of muscles varying in degree from weakness to complete paralysis, and in extent from a slight disorder of the lower extremity muscles to a multiplicity of paralyses involving all four extremities and the speech muscles as well. With patient and continuous muscle reeducation, speech training and other corrective procedures these victims may be helped considerably.Epilepsy, or so-called falling sickness, is a chronic disorder in which there is abnormality of brain function without apparent changes in tlte nerve tissues. In most cases the cause is not known. The study of brain waves obtained with the electroencephalograph usually shows abnormalities and is helpful both in diagnosis and treatment. Research is constantly improving and increasing the knowledge concerning the various forms of epilepsy. Many of these sufferers can be helped to live a normal active life if they follow a very careful hygienic regimen and use appropriate medication as outlined by a physician.Tumors of the brain may develop at any age, but are somewhat more common in young and middle-aged adults. The majority of brain tumors originate from the neuroglia and are called gliomas. The symptoms produced depend on the location of the growth, its destructiveness and the amount it compresses the brain tissue. Involvement of the frontal portions of the cerebrum often causes mental symptoms, such as changes in personality, disordered conduct and drowsiness. Early surgery offers hope of cure in some cases.Aphasia is a term that refers to the loss of the ability to speak or write, or the loss of the understanding of written or spoken language. There are several different kinds of aphasia,depending on what part of the brain is affected. Usually damage to a speech center causes more disturbance in the well-educated person than it does in the illiterate. It also has been noted that there is a tendency for the last language to be acquired to be the first to be lost; and conversely, the speech concepts that were obtained first (in childhood) remain the longest. The lesion that causes aphasia is likely to be in the left cerebral hemisphere in the right-handed person. Often much can be done for these people by patient retraining and much.understanding. The brain is an organ that has a marvelous capacity for adapting itself to different conditions, and its resources are tremendous. Often some means of communi¬cation can be found even though speech areas are damaged.THE SPINAL CORDLocation of the spinal cordIn the embryo the spinal cord occupies the entire spinal canal and so extends down into the tail portion of the vertebral column. However, the column of bone grows much more rapidly than the nerve tissue of the cord, so that the end of the cord soon fails to extend into the lower part of the spinal canal. This disparity in growth increases so that in the adult the cord ends in the region just below the area to which the last rib attaches (between the first and second lumbar vertebrae).Structure of the spinal cordExamination of the spinal cord reveals that it has a small irregularly shaped internal section made of gray matter (nerve cell bodies), and a larger area surrounding this gray part that is made of white matter (nerve fibers). A cross section of the cord shows that the gray matter is so arranged that a column of cells extends up and down dorsally, one on each side; another column is found in the ventral region; while a third less conspicuous part is situated on each side. These three pairs of columns of gray matter give this cross section an H-shaped appearance. The white matter can be seen to be made of thousands of nerve fibers arranged in three areas external to the gray matter on each side.Functions of the spinal cordThe functions of the cord may be divided into three aspects;1. Reflex activities, which involve the transfer and integration of messages that enter thecord, so that a sensory (afferent) impulse entering the center will become a motor (efferent) message leaving the cord.2. A pathway for conducting sensory impulses from afferent nerves upward throughascending tracts to the brain.3. A pathway for conducting motor impulses from the brain down through descending tractsto the nerves that will supply muscles or glands.The reflex pathway through the spinal cord usually involves three or more nerve cellstogether with their fibers, including:1. The sensory neuron, which has its beginning in a receptor and its nerve fiber in a nervethat leads to the cord.2. One or more central neurons, which are entirely within the cord.3. The motor neuron, which receives the impulse from a central neuron and then carries itvia its long axon through a nerve to a muscle or a gland.The knee jerk is an example of a spinal reflex. The pathway for the impulses that make this reflex possible includes a sensory neuron which has its receptor in the tendon just below die knee, its sensory nerve fiber in the nerves that extend to the spinal cord, central neurons inside the lower part of the cord and motor neurons that send processes through nerves from the cord to the effectors in the thigh‟s kicking muscle.Disorders involving the spinal cordAn acute virus disease affecting both the spinal cord and the brain is poliomyelitis, which is most commonly found in children. The polio virus is spread from the nose and the throat; from here it travels to the central nervous system, possibly by way of the respiratory passages and the blood. The virus may destroy the motor nerve cells in the spinal cord, in which case paralysis of one or more limbs results. The virus also can attack some of the cells of the brain and cause death. Prevention of poliomyelitis by means of the oral Sabin vaccine (which was preceded by the Salk vaccine) is one of the many significant advances in preventive medicine.Injuries to the spinal cord occur in traffic accidents in which bones of the spinal column are broken or dislocated. In wars gunshot or shrapnel wounds may damage the cord in varying degrees. Since the nerve tissue of the brain and the cord cannot repair itself, severing the cord causes paralysis below the injury, together with loss of all sensation from this area. Loss of sensation and of motion in the lower part of the body is called paraplegia.Other disorders of the spinal cord include tumors that grow from within the cord or that compress the cord from outside.Multiple sclerosis (sclerosis means hardening) involves the entire spinal cord as well as the brain. In this disease the myelin, a fatlike substance that forms a sheath around certain nerve fibers, disappears and the nerve axons themselves degenerate. It is an extremely disabling disease; however, it usually progresses very slowly so that the patient may have many years of relatively comfortable life remaining to him.Amyotrophic lateral sclerosis is a motor disorder of the nervous system in which certain cells are destroyed. The progressive destruction causes muscle atrophy and loss of motor control, until finally the victim is unable to swallow, or to talk.Spinal puncture and anesthesiaFluid may be removed from the space below the spinal cord. Since the cord is only about 18 inches long and ends some distance above the level of the hip line, a spinal puncture is usuallydone between the third and fourth lumbar vertebrae, about the level of the top of the hip bone. This cerebro-spinal fluid may be studied in the laboratory for evidence of disease or injury.Anesthetics are sometimes dissolved in. cerebrospinal fluid and then injected into the space below the cord, thus temporarily removing all sensation from the lower part of the body. In the hands of a trained operator this method of giving an anesthetic may have a number of advantages for certain types of surgery in selected patients. Under this type of anesthetic the patient is “awake” during the operation, but of course feels nothing in his lower body.COVERINGS OF THE BRAIN AND THE SPINAL CORDThe meninges are three layers of connective tissue that surround the brain and the spinal cord to form a complete enclosure; The outermost of these membranes is called the dura mater. It is the thickest and toughest of these meninges. Inside the skull, the dura mater splits in certain places to provide channels for the blood coming from the brain tissue. The second layer around the brain and the spinal cord is the arachnoid membrane (so-called because it resembles the webs produced by spiders, which belong to a group of animals called the Arachnida). The arachnoid membrane is loosely attached, to the deepest of the meninges by weblike fibers allowing a space for fluid located between the arachnoid and the innermost membrane. The third layer around the brain, the pia mater, is attached to the .nerve tissue of the brain and spinal cord and dips into all the depressions, unlike the other two meninges. It is made of a delicate Connective tissue in which there are many blood vessels. The blood supply to the brain is carried, to a large extent, by the pia mater (Fig. 15.4).Fig. 15.4 Frontal (coroal) section of top of head, showing meninges andrelated parts.。

2024年1月浙江省首考普通高等学校招生全国统一考试英语试题一、阅读理解Tom Sawyer Play Is an AdventureA 35-minute hand-clapping, foot-stomping musical version of a Mark Twain favorite returns with this Tall Stacks festival.“Tom Sawyer: A River Adventure” has all the good stuff, including the fence painting, the graveyard, the island and the cave. It is adapted by Joe McDonough, with music by David Kisor. That’s the local stage writing team that creates many of the Children’s Theatre of Cincinnati’s original musicals, along with the holiday family musicals at Ensemble Theatre.This year Nathan Turner of Burlington is Tom Sawyer, and Robbie McMath of Fort Mitchell is Huck Finn.Tumer, a 10th-grader at School for Creative and Performing Arts, is a familiar presence on Cincinnati’s stages. He is a star act or of Children’s Theatre, having played leading roles in “The Legend of Sleepy Hollow” and “The Wizard of Oz,” and is fresh from Jersey Production “Ragtime”.McMath is a junior at Beechwood High School. He was in the cast of “Tom Sawyer” when it was first performed and is a Children’s Theatre regular, with five shows to his credit. This summer he attended Kentucky’s Governor’s School for the Arts in Musical Theatre.Note to teachers: Children’s Theatre has a study guide demonstrating how math and science can be taught through “Tom Sawyer.” For downloadable lessons, visit the official website of Children’s Theatre.1．Who wrote the music for “Tom Sawyer: A River Adventure”?A．David Kisor.B．Joe McDonough.C．Nathan Turner.D．Robbie McMath.2．What can we learn about the two actors?A．They study in the same school.B．They worked together in ”Ragtime“.C．They are experienced on stage.D．They became friends ten years ago.3．What does Children’s Theatre provide for teachers?A．Research funding.B．Training opportunities.C．Technical support.D．Educational resources.【答案】1．A 2．C 3．D【解析】1．根据第二段中的“It is adapted by Joe McDonough, with music by David Kisor.(本剧由乔·麦克多诺改编，大卫·基索作曲。

单元质量检测（三）(时间：100分钟满分：120分)Ⅰ.阅读理解(共15小题；每小题2分，满分30分)阅读下列短文，从每题所给的A、B、C和D四个选项中，选出最佳选项。

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