(c) In April 2006, Keffler was banned by the local government from emptying waste water into a river because thewater did not meet minimum standards of cleanliness. Keffler has made a provision of $0·9 million for thetechnological upgrading of its water purifying process and included $45,000 for the penalties imposed in ‘otherprovisions’. (5 marks)Required:For each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,in undertaking your review of the audit working papers and financial statements of Keffler Co for the year ended31 March 2006.NOTE: The mark allocation is shown against each of the three issues.

考题 EThe need to feed a growing population is putting much pressure on the world’s supply of water. With 97% of the world’s water too salty to be drunk or used in agriculture, the worldwide supply of water needs careful management, especially in agriculture. Although the idea of a water shortage（短缺）seems strange to someone fortunate enough to live in a high rainfull country, many of the world’s agricultural industries experience constant water shortages.Although dams can be built to store water for agricultural use in dry areas and dry seaons, the costs of water redistribution(重新分配)are very high. Notonly is there the cost of the engineering itself, but there is also an environmental cost to be considered. Where valleys(山谷)are flooded to create dams, houses are lost and wildlife homes destroyed. Besides, water many flow easily through pipes to fields,but it cannot be transported from one side of the world to the other. Each country must therefore rely on the management of its own water to supply its farming requirements.This is particularly troubling ro countries with agricultural industries in areas dependent on irrigation（灌溉）. In Texas, farmers’ overuse of irrigation water be resulted in a 25% redcution of the water stores. In the Central Valley area of south eastern USA, a huge water engineering project provided water for farming in dry vallege, but much of the water use has been poorly managed.Saudi Arabia’s attempts to grow wheat in desert areas have been the pumping of huge quantities of irrigation water from underground reserves. Because there is no rainfall in these areas, such reserves can only decrease, and it is believed that fifty years of pumping will see them run dry.72. From the first two paragraphs we learnt that _______.A.much of the world’s water is available for useB.people in high rainfll countries feel luckyC.the costs of water redistribution should be consideredD.water can be easily carried through pipes across the world

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考题根据文章，回答 67～70 问题DHave you ever noticed the colour of the water in a river or stream after a heavy rainfall? What do you think caused this change in colour? It is soil that has been washed into the river from the riverbank or from t}le nearby fields．Components of SoftSoil is made up of a number of layers(层)，each having its own distinctive colour and texture．The upper layer is known as the litter．It acts like a blanket．limiting temperature changes and reducing water loss．The topsoil layer is made up of small particles of rock mixed with rotten plant and animal matter called humus(腐殖质)，which is black and gives the topsoil its dark colour．This layer is usually rich in nutrients，oxygen，and water．Below the topsoil is the subsoil，a layer that contains more stones mixed with only small amounts of organic matter．This layer is lighter in colour because of the lack of humus．Beneath the soil lies a layer of bedrock．Soil forms from the bottom up．Over time bedrock is attacked by rain, wind，frost, and snow．It is gradually broken down into smaller particles in a process called weathering．Plants begin to grow，and rotten materials enrich the topsoil．Most of the soil in Eastern Canada．for example．Was formed from weathered rock that was exposed when the ice disappeared l2．000 years ag0．Water Beneath the SoilSurface water collects and flows above the ground in lakes．ponds．and rivers．Once in the soil or rock，it is called groundwater．Gravity pulls groundwater through the soil in a process called percolation(渗透)．Eventually the water reaches a layer called the water table．Under this is bedrock through which water cannot percolate．As water percolates downward，it dissolves organic matter and minerals from the soil and carries them to deeper layers．This causes a serious problem because plants require these nutrients for growth.Soil pHSoil can be acidic．neutral．or basic．The pH of the soil is determined by the nature of the rock．from which it was formed．and by the nature of t}le plants that grow and rot in it．The acidity of rain and snow can lower the pH of the groundwater that enters the soil．By burning fossil fuels such as coal，oil and gasoline，humans have been contributing to higher levels of acidity in many soils．When fossil fuels are burned．gases are released into the air and then fall back to earth as acid rain．Acid soil increases出e problem of carrying nutrients to lower soil levels．As nutrients are removed，soil is less fertile．Plants grow more slowly in acidic soil，and also become easily attacked by diseases．第12题：The layer of soil that provides necessary nutrients for plant growth is called．A．1itterB．topsoilC．humusD．subsoil

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考题 3 You are the manager responsible for the audit of Keffler Co, a private limited company engaged in the manufacture ofplastic products. The draft financial statements for the year ended 31 March 2006 show revenue of $47·4 million(2005 – $43·9 million), profit before taxation of $2 million (2005 – $2·4 million) and total assets of $33·8 million(2005 – $25·7 million).The following issues arising during the final audit have been noted on a schedule of points for your attention:(a) In April 2005, Keffler bought the right to use a landfill site for a period of 15 years for $1·1 million. Kefflerexpects that the amount of waste that it will need to dump will increase annually and that the site will becompletely filled after just ten years. Keffler has charged the following amounts to the income statement for theyear to 31 March 2006:– $20,000 licence amortisation calculated on a sum-of-digits basis to increase the charge over the useful lifeof the site; and– $100,000 annual provision for restoring the land in 15 years’ time. (9 marks)Required:For each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,in undertaking your review of the audit working papers and financial statements of Keffler Co for the year ended31 March 2006.NOTE: The mark allocation is shown against each of the three issues.

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考题 (b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal of $0·3 million that hasbeen separately disclosed on the face of the income statement. The equipment cost $1·2 million when it waspurchased in April 1996 and was being depreciated on a straight-line basis over 20 years. (6 marks)Required:For each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,in undertaking your review of the audit working papers and financial statements of Keffler Co for the year ended31 March 2006.NOTE: The mark allocation is shown against each of the three issues.

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考题 A decision must be ______immediately _______stop the factory ______waste water without being treated.A. made, to, pouringB. made,不填, to pourC. done,不填, pouringD. had, to, to pour

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考题 BThe world is not only hungry，it is also thirsty for water． this may seem strange to you，since nearly 75% of the earth is covered with water． But about 97% of this water is sea water．Man can only drink and use the other 3% fresh water that comes from rivers，lakes，under-ground and other places． And we cannot even use all of that，because some of this fresh water has been made dirty．At the moment，this small amount(数量) of fresh water is still enough for us． However，our need for water is getting greater and greater． Only if we take steps to solve this problem now，we can get away from a serious world water shortage later on． The people of the world cannot have an enjoyable life without enough clean water．On one hand we should stop wasting this little water of ours，on the other hand we should find ways to reuse it，but this has not been done widely．Today，in most large cities，water is used only once and it then returns to the sea or runs into underground places．lf we can make it clean again，it can be used once more just as if it were fresh from a spring．But even if large cities reuse its water，we still would not have enough in the future． Where．could we turn to next for water? To the ocean! How can we do to make use of this great a-mount of sea water? We can take the salt from the water to make it fresh．So if we take all these steps，we'll be in no danger of drying up!( )26． Why does the writer say that the world is thirsty for water?A． The amount of fresh water is really very small．B． The people of the world waste too much water．C． The people of the world have to drink a lot of water every day．D． There are too many people in the world needing water．

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考题 Passage TwoOnly one animal can walk 200 miles without stopping once to rest. It would take a person two days and two nights to walk this far, and only one man has ever done it without stopping. What amazing animal has such endurance? The camel! The camel is well known for something else, too. It can cross an entire desert without a single drink of water. Its body is built in a special way to help it store water and food.A person has just one stomach, but a camel has quite a few. Within each stomach are layers and layers of cells. These cells are like tiny water balloons, storing liquids until the camel needs them. When the camel drinks, the cells grow larger and larger. For a whole week, they can keep the animal's thirst away by sending water to all parts of its body.And did you ever wonder why the camel has a hump? The hump is a storage place for fat. Because it has this storage area, the camel does not need to eat very often. When the animal needs energy, the layers of fat serve as fuel to keep it going on the long, hot days in the burning sun.The camel has one other gift that makes it well suited to arid regions. This gift is its amazing nose. A camel can smell a water hole from miles away!When a camel moves it sways from side to side like a ship on a wavy ocean. Because of this swaying motion, the camel has been called the "Ship of the Desert."40. The camel's hump is a storage place for ______.A. musclesB. extra waterC. body sugarsD. fat

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考题 DHave you ever noticed the colour of the water in a river or stream after a heavy rainfall? What do you think caused this change in colour? It is soil that has been washed into the river from the riverbank or from t}le nearby fields.Components of SoilSoil is made up of a number of layers（层），each having its own distinctive colour and texture. The upper layer is known as the litter. It acts like a blanket. limiting temperature changes and reducing water loss. The topsoil layer is made up of small particles of rock mixed with rotten plant and animal matter called humus（腐殖质），which is black and gives the topsoil its dark colour. This layer is usually rich in nutrients，oxygen，and water. Below the topsoil is the subsoil，a layer that contains more stones mixed with only small amounts of organic matter. This layer is lighter in colour because of the lack of humus. Beneath the soil lies a layer of bedrock.Soil forms from the bottom up. Over time bedrock is attacked by rain, wind，frost, and snow. It is gradually broken down into smaller particles in a process called weathering. Plants begin to grow，and rotten materials enrich the topsoil. Most of the soil in Eastern Canada. for example. Was formed from weathered rock that was exposed when the ice disappeared l2,000 years ago.Water Beneath the SoilSurface water collects and flows above the ground in lakes. ponds. and rivers. Once in the soil or rock，it is called groundwater. Gravity pulls groundwater through the soil in a process called percolation（渗透）. Eventually the water reaches a layer called the water table. Under this is bedrock through which water cannot percolate.As water percolates downward，it dissolves organic matter and minerals from the soil and carries them to deeper layers. This causes a serious problem because plants require these nutrients for growth.Soil pHSoil can be acidic. neutral. or basic. The pH of the soil is determined by the nature of the rockfrom which it was formed. and by the nature of the plants that grow and rot in it.The acidity of rain and snow can lower the pH of the groundwater that enters the soil. By burning fossil fuels such as coal，oil and gasoline，humans have been contributing to higher levels of acidity in many soils. When fossil fuels are burned. gases are released into the air and then fall back to earth as acid rain. Acid soil increases出e problem of carrying nutrients to lower soil levels. As nutrients are removed，soil is less fertile. Plants grow more slowly in acidic soil，and also become easily attacked by diseases.67. The layer of soil that provides necessary nutrients for plant growth is called.A. 1itter B. topsoil C. humus D. subsoil

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考题 Normal pool elevation is the height in feet of the section of river above a dam. This height is measured from ______.A.low steel on the Huey P. Long BridgeB.mean sea levelC.the local water tableD.the minimum dam control level

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考题 The river water was（）from its old course into a new channel where they were building the dam.A.turned B.switched C.shifted D.diverted

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考题 Carl Sagan believes that Venus might be colonized from earth because__________.A.it might be possible to change its atmosphere B.its atmosphere is the same as the earth's C.there is a good supply of water on Venus D.the days on Venus are long enough

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考题共用题干 WaterFrom the beginning,water has furnished man with a source of food and a highway to travel upon.The first civilization arose(51)________water was a dominant element in the environment,a challenge(52)______man's ingenuity.The Egyptians invented the 365一day calendar in response to the Nile's annual flooding. The Babylonians,(53)________were among the most famous lawmakers in ancient times,invented laws(54)_________ water usage.Water inspired the Chinese to build a 1,000-(55)________canal,a complex system which,after nearly 2,500 years,remains still practically(56)_______ and still commands the astonishment of engineers.But (57)_________never found complete solutions to their water problems.The Yellow River is also known as "China's Sorrow" ;it is so unpredictable and dangerous(58)_________in a single flood it has caused a million(59)________.Floods slowed the great(60)_________of the Indus River Valley,and inadequate drainage ruined (61)________of its land. Today water dominates man (62)_______it always has done.Its presence continues to(63)________the location of his homes and cities;its violent variability can(64)________man or his herds or his crops;its routes links him(65)________his fellows;its immense value may add to already dangerous political conflicts.There are many examples of this in our own time._________(51)A:where B:the placeC:when D:in the place

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考题共用题干 WaterFrom the beginning,water has furnished man with a source of food and a highway to travel upon.The first civilization arose(51)________water was a dominant element in the environment,a challenge(52)______man's ingenuity.The Egyptians invented the 365一day calendar in response to the Nile's annual flooding. The Babylonians,(53)________were among the most famous lawmakers in ancient times,invented laws(54)_________ water usage.Water inspired the Chinese to build a 1,000-(55)________canal,a complex system which,after nearly 2,500 years,remains still practically(56)_______ and still commands the astonishment of engineers.But (57)_________never found complete solutions to their water problems.The Yellow River is also known as "China's Sorrow" ;it is so unpredictable and dangerous(58)_________in a single flood it has caused a million(59)________.Floods slowed the great(60)_________of the Indus River Valley,and inadequate drainage ruined (61)________of its land. Today water dominates man (62)_______it always has done.Its presence continues to(63)________the location of his homes and cities;its violent variability can(64)________man or his herds or his crops;its routes links him(65)________his fellows;its immense value may add to already dangerous political conflicts.There are many examples of this in our own time._________(58)A:that B:/C:because D: which

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考题共用题干 Where Did the Earth's Water Come From?Earth is located within the"snow line"of the solar system,the region closest to the Sun where H2 0 is primarily in liquid or gaseous form,if at all.______(46)The snow line phenomena is reflected in the water content of planets like Mercury,Venus,and Mars. Water is absent on Mercury.On Venus,H2O only exists as a trace element in the atmosphere.Mars only has a thin veneer of ice in its polar regions.In general,water is rare within the snow line.Why does Earth have so much water relative to the other inner planets?71%of the surface is covered in the oceans,more than half of which is deeper than 3,000 meters,with an approximate total volume of 1.3 billion cu km.______(47)There are various theories as to where all the Earth's water came from,but several theories have fared better than the others.______(48)When the Earth was in the process of forming,with a radius just 40%smaller than at present,it would have had enough gravity to hold on to a tenuous atmosphere with water vapor. The first water vapor on the planet would have come from the planet's internals,where volatile(low weight)chemicals would have a tendency to float to the top,and heavy chemicals(iron and nickel)would sink.Though the first of Earth's water came about through volcanism,this alone probably didn't produce enough to form stable pools on the surface.______(49)Comparing the isotope ratios of water on Earth and water from comets and asteroids has revealed that the majority of the Earth's water comes from asteroids.Throughout its history,Earth's water has increased in volume due to biological processes. In the early seas of Earth,hydrogen sulfide would have been in great supply,which,when reacted with carbon dioxide from the atmosphere during photosynthesis in sulfide-reducing bacteria,would have produced hydrogen,sulfur,and water.______(50)________（49）A: More water was added to the planet during several hypothesized large impacts from asteroids from the outer asteroid belt.B:We know that the oceans existed as early as 100 million years after the formation of the Earth.C:Still,the oceans only make up 0.023%of the Earth's total mass.D:Astronomers say Earth s water may have come from space.E:The snow line is located in the outerasteroid belt,between the orbits of Mars and Jupiter. F: Many geologists believe that the majority of Earth's water generated through this process.

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考题单选题It can be inferred from the passage that the isotope record taken from ocean sediments would be less useful to researchers if which of the following were true?A It indicated that lighter isotopes of oxygen predominated at certain times.B It had far more gaps in its sequence than the record taken from rocks on land.C It indicated that climate shifts did not occur every 100,000 years.D It indicated that the ratios of oxygen 16 and oxygen 18 in ocean water were not consistent with those found in fresh water.E It stretched back for only a million years.

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考题单选题Why the cooling water of the diesel engine should be treated? Because the（）A Cooling water is alkalescenceB cooling water is acidityC cooling water has salinityD cooling water has impurity

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考题单选题Why do some people get sick after drinking the water from the river?A Because the river is pollutedB Because the river makes the earth more beautifulC Because the river can only offer water to animalsD Because there are too many animals and plants in the river

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考题单选题According to the Code of Federal Regulations，on vessels other than river ferryboats and river vessels，how are periodic lifeboat weight tests required to be conducted?（）A The lifeboat is lowered to near the water，loaded with the allowed capacity，lowered into the water until afloat，then released from the fallsB The lifeboat is loaded with the allowed capacity，lowered into the water until afloat，then released from the fallsC The lifeboat is lowered into the water until afloat，loaded with the allowed capacity，then released from the fallsD The lifeboat is lowered to near the water，loaded with the allowed capacity，then released from the falls

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考题单选题Since 1960, the fast-growing town of Hotstone, Arizona, has drawn water from the Gray River, which feeds Lake Mudfish. If the town’s water use continues to grow at its present rate, in about 20 years the water level of Lake Mudfish will inevitably decrease to the point that it can no longer support its biologically fragile population of fish.　 The prediction above is based on which of the following assumptions?A As the town’s water requirements grow, it will not be able to meet those requirements by drawing on water sources other than the Gray River.B Since 1960, the lake’s population of fish has become more biologically fragile.C The amount of water that the lake loses to evaporation each year will increase over the next two decades.D There are multiple sources of water besides the Gray River that feed into Lake Mudfish.E The town of Hotstone will be able to reverse its trend of increasing water use if it implements an aggressive water conservation program.

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考题问答题Passage 3Cleaning up the Thames　　A The River Thames, which was biologically “dead” as recently as the 1960s, is now the cleanest metropolitan river in the world, according to the Thames Water Company. The company says that thanks to major investment in better sewage treatment in London and the Thames Valley, the river that flows through the United Kingdom capital and the Thames Estuary into the North Sea is cleaner now than it has been for 130 years. The Fisheries Department, who are responsible for monitoring fish levels in the River Thames, has reported that the river has again become the home to 115 species of fish including sea bass, flounder, salmon, smelt, and shad. Recently, a porpoise was spotted cavorting in the river near central London.　　B But things were not always so rosy. In the 1950s, sewer outflows and industrial effluent had killed the river. It was starved of oxygen and could no longer support aquatic life. Until the early 1970s, if you fell into the Thames you would have had to be rushed to hospital to get your stomach pumped. A clean-up operation began in the 1960s. Several Parliamentary Committees and Royal Commissions were set up, and, over time, legislation has been introduced that put the onus on polluters-effluent-producing premises and businesses-to dispose of waste responsibly. In 1964 the Greater London Council (GLC) began work on greatly enlarged sewage works, which were completed in 1974.　　C The Thames clean up is not over though. It is still going on, and it involves many disparate arms of government and a wide range of non-government stakeholder groups, all representing a necessary aspect of the task. In London’s case, the urban and non-urban London boroughs that flank the river’s course each has its own reasons for keeping “their” river nice. And if their own reasons do not hold out a sufficiently attractive carrot, the government also wields a compelling stick. The 2,000 Local Government Act requires each local borough to “prepare a community strategy for promoting or improving the economic, social and environmental well-being of their area”. And if your area includes a stretch of river, that means a sustainable river development strategy.　　D Further legislation aimed at improving and sustaining the river’s viability has been proposed. There is now legislation that protects the River Thames, either specifically or as part of a general environmental clause, in the Local Government Act, the London Acts, and the law that created the post of the mayor of London. And these are only the tip of an iceberg that includes industrial, public health and environmental protection regulations. The result is a wide range of bodies officially charged, in one way or another, with maintaining the Thames as a public amenity. For example, Transport for London—the agency responsible for transport in the capital—plays a role in regulating river use and river users. They now are responsible for controlling the effluents and rubbish coming from craft using the Thames. This is done by officers on official vessels regularly inspect fling craft and doing spot checks. Another example is how Thames Water (TW) has now been charged to reduce the amount of litter that finds its way into the tidal river and its tributaries. TW’s environment and quality manager, Dr. Peter Spillett, said: “This project will build on our investment which has dramatically improved the water quality of the river. London should not be spoiled by litter which belongs in the bin not the river.” Thousands of tons of rubbish end up in the river each year, from badly stored waste, people throwing litter off boats, and rubbish in the street being blown or washed into the river. Once litter hits the water it becomes too heavy to be blown away again and therefore the rivers act as a sink in the system. While the Port of London already collects up to 3,000 tons of solid waste from the tideway every year, Thames Water now plans to introduce a new device to capture more rubbish floating down the river. It consists of a huge cage that sits in the flow of water and gathers the passing rubbish. Moored just offshore in front of the Royal Naval College at Greenwich, south-east London, the device is expected to capture up to 20 tons of floating litter each year. If washed out to sea, this rubbish can kill marine mammals, fish and birds. This machine, known as the Rubbish Muncher, is hoped to be the first of many, as the TW is now looking for sponsors to pay for more cages elsewhere along the Thames.　　E Monitoring of the cleanliness of the River Thames in the past was the responsibility of a welter of agencies-British Waterways, Port of London Authority, the Environment Agency, the Health and Safety Commission, Thames Water—as well as academic departments and national and local environment groups. If something was not right, someone was bound to call foul and hold somebody to account, whether it was the local authority, an individual polluter or any of the many public and private sector bodies that bore a share of the responsibility for maintaining the River Thames as a public amenity. Although they will all still have their part to play, there is now a central department in the Environment Agency, which has the remit of monitoring the Thames. This centralization of accountability will, it is hoped, lead to more efficient control and enforcement.　　Do the following statements agree with the claims of the writer in Reading Passage 3?　　In boxes 1-8 on your answer sheet, write　　YES　　　　　　　　if the statement agrees with the claims of the writer　　NO　　　　　　　　 if the statement contradicts the claims of the writer　　NOT GIVEN　　　　　if it is impossible to say what the writer thinks about this　　1. The Thames is now cleaner than it was in 1900.　　2. Swimming in the Thames now poses no health hazards.　　3. It is now mainly the responsibility of those who pollute the Thames to clean their waste up.　　4. All local London boroughs are now partly responsible for keeping the Thames clean.　　5. Transport for London now employs a type of River Police to enforce control of their regulations.　　6. Rubbish Munchers are now situated at various locations on the Thames.　　7. Previously no one department had overall responsibility or control for monitoring the cleanliness of the Thames.　　8. British Waterways will no longer have any part in keeping the Thames clean.

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考题单选题A definite advantage of using water as a fire extiguishing agent is its characteristic of（）.A alternate expansion and contraction as water in a liquid state becomes a vaporB absorption of smoke and gases as water is converted from a liquid to a vaporC rapid contraction as water is converted from a liquid to a vaporD rapid expansion as water absorbs heat and changes to steam

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考题单选题Normal pool elevation is the height in feet of the section of river above a dam. This height is measured from（）.A low steel on the Huey P. Long BridgeB mean sea levelC the local water tableD the minimum dam control level

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考题问答题Research published in May 1998 by the Department of the Environment, Transport and the Regions (DETR) showed that reducing coastal and river pollution and ensuring a reliable water supply were among the top environmental priorities for the public.　　All discharges to water in the UK require the consent of the appropriate regulatory authority. In England and Wales the Environment Agency’s principal method of controlling water pollution is through the regulation of all effluent discharges, including sewage, into groundwater, and inland and coastal waters. The Agency maintains public registers containing information about water quality, discharge consents, authorizations and monitoring. Applicants for consents to discharge have the right of appeal if they are dissatisfied with the Agency’s decision; most of these appeals are dealt with by the Planning Inspectorate, an executive agency of the DETR. In Scotland control is the responsibility of the Scottish Environment Protection Agency (SEPA), and most appeals are dealt with by the Scottish Office. In Northern Ireland the Environment and Heritage Service is responsible for controlling water pollution.　　In 1997, there were 4,717 cases in England and Wales of discharges exceeding their consented limits, including a number of offences by water companies discharging insufficiently treated sewage. The majority of these breaches did not cause any significant environmental damage. However, the Environment Agency did bring 65 cases to court, of which 61 were successful, resulting in fines ranging from ￡ 440 to ￡ 12,000 and one prison sentence of two months. In Scotland, there were 2,734 pollution incidents in 1997; SEPA seeks prosecution in all significant cases.　　In 1997 and 1998, the Government introduced statutory Environmental Quality Standards (EQSs) for 33 substances in water. The new regulations give legal force for the first time to standards for some of the most dangerous pollutants found in the aquatic environment.　　In the UK, 96 percent of the population live in properties connected to a sewer, and sewage treatment works serve over 80 percent of the population. In England and Wales, the water industry is committed to an investment programme of some ￡ 11,000 million over ten years for improvements to water quality. Progressively higher treatment standards for industrial waste effluents and new measures to combat pollution from agriculture are expected to bring further improvements in water quality. In Scotland, responsibility for the provision of all water and sewerage services lies with three Water and Sewerage Authorities, covering the north, east and west of the country.

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考题单选题The controlling depth of the river is（）.A the minimum depth of the river prescribed in the channel maintenance programB the edge of a dredged channelC the highest level to which the river may rise without floodingD the least available water in a channel which limits the draft of boats and tows

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考题单选题The abbreviation L.W.R.P. on the navigation maps means（）.A low water reference planeB low winter runoff pointC least water river planeD land wall reference point

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考题单选题The oil （） in the discharging water from oil water separator exceeds 15 PPM without alarm, because the coil was burnt out.A filterB holeC pollutionD content

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考题问答题Practice 5　　The large river best known to the ancient Greeks was the Nile of Egypt. They spoke of the river with admiration and called Egypt “the gift of the Nile”. The reason for this was, first, that the Nile brought water to a rainless desert and, second, that once a year, the river overflowed its banks, leaving, as the water went back, a new layer of fertile soil.　　The flood waters carry in them soil (called silt) from the upper parts of the river valley to the lower parts, and so to the sea. But as the river meets the sea, the sea acts as a barrier and forces the river to drop the silt it is carrying.　　There are no tides in the Mediterranean to carry the silt away, so year after year it collects at the mouth of the Nile, and the river must find its way around islands of silt to the always more distant Mediterranean. In this way, a vast area of fertile soil has been built up at the mouth of the Nile and out into the sea. The river water splits up to form small branches winding across the area. To the ancient Greeks, the mouth of the Nile looked like the drawing.　　Now we sometimes name things after the letters of the alphabet they resemble: a U-turn, an I-beam a T-square, an S-bend, and so on. The Greeks did the same. The triangular area of land built up at the mouth of the Nile looked like the fourth letter of the Greek alphabet delta (Δ) and so this was the name they gave it. The word is now used for all areas of land formed at the mouth of rivers which flow into tideless seas, even when they are nor triangular in shape. The Mississippi delta, for example, is not shaped at all like the Greek delta, as you will see if you look at a map.

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