完形填空-第6题()
A.ulture
B.project
C.government
D.nvironment
D、nvironment
A.ulture
B.project
C.government
D.nvironment
D、nvironment
第1题
根据下文,回答第 1~6 题。
A注册会计师负责对生产型企业甲公司2005年度会计报表进行审计。在实施分析性复核时,A注册会计师遇到以下事项,请代为做出正确的专业判断。第 1 题 在分析资产负债表项目之间的关系时,最常用的分析性复核方法是()。
A.趋势分析法
B.回归分析法
C.比率分析法
D.绝对额比较法
第2题
A.若J和O在同一队,则J跑第1圈。
B.若了和P在同一队,则J跑第4圈。
C.若J和P在同一队,则R跑第3圈。
D.若M和O在同一队,则M跑第4圈。
第3题
A.赵,钱。
B.赵,孙。
C.赵,钱,孙。
D.赵,钱,孙,周。
第4题
基于以下题干,回答问题
根据考试成绩的高低,把9个学生——F,G,H,I,J,K,L.M和N分成3个级别。考分最高的3个学生被放在第l级别,考分最低的3个学生被放在第3级别,其余的3个学生被放在第2级别,每个级别恰好有3个学生。
(1)I的成绩比G高;
(2)G的成绩比J和K都高;
(3)J的成绩比M高;
(4)M的成绩比H高;
(5)H的成绩比N高;
(6)K的成绩比F和I的都高。
有可能成为第1级别的学生有多少种不同的组合?
A.1
B.2
C.3
D.4
第5题
A.错报风险越大,需要的审计证据可能越多
B.审计证据质量越高,需要的审计证据可能越少
C.审计证据的质量存在缺陷,可能无法通过获取更多的审计证据予以弥补
D.通过调高重要性水平,可以降低所需获取的审计证据的数量
第6题
A.内部控制是否按照管理层的意图,实现了经营效率
B.内部控制是否能够防止或发现并纠正错误或舞弊
C.内部控制是否明确区分控制要素
D.内部控制是否没有因串通而失效
第7题
A.I prefer
B.that’s OK
C.I’d love to
D.What do you like
E.Would you like to go
F.That sounds fine
G.cannot Work
H.have to work late
第 56 题 Dave:I have tickets to The Phantom of the Opera on Friday night. 1 ?
Susan:Thanks. 2 .What time is the show?
Dave:h’s at 8:00.
Susan:That sounds great.So,do you want to have dinner at 6:00
Dave:Uh,I'd like to,but I 3 .
Susan:Oh, 4 .Let’S just meet at the theater before the show,around 7:30.
Dave: 5 .
第8题
根据以下材料回答第 31~35 题:
Passage OneLaura was married for 6 months. Her husband was using drugs. She didn’t want her son or her unborn baby to live that way , but she was afraid to ask her husband to leave. She left him a note instead . After reading the note, Laura’s husband waited for her to come home and then beat her and her son.
Laura had little education and she never had a good paying job. She was ashamed to ask for help from the police,courts or women’s shelters. Sometimes her husband was very nice to her. She decided to try harder so her children could have a home and a father. Laura joined a church and told a priest about her problem.
But her husband kept using drugs and hurting the family . Finally, she told her husband she loved him, but they should live apart for a while. He beat her again. The priest came over to talk to her . He asked the husband to go out for a while. Laura packed up her things and left home with her son. The next day she lost the baby. Her husband went to jail.
Laura got a lot of help from groups that help women who have been beaten . Now she is in college, has her own apartment and works on special projects at a women’s shelter. “We got out ,and it changed life for me and my child. You can do it . You can break the cycle ,”Laura said .
第 31 题 Laura felt her children shouldn’t live the old way when she was _________ .
A.pregnant
B.taking drugs
C.just out of work
D.attending university
第9题
第10题
A.对于未能对期初存货余额实施监盘这一事项,不应直接视为审计范围受到限制
B.上年度会计报表已由前任注册会计师发表无保留意见,可直接确认期初存货余额
C.根据已经确认期末存货余额,倒推期初存货余额并予以确认
D.无需专门对期初存货余额发表意见
第11题
A.管理层评估持续经营能力的期间不得少于自资产负债表日起的6个月
B.如果甲公司具有良好的盈利能力和外部资金支持,管理层无须针对持续经营能力做出评估
C.如果存在超出评估期间但可能对持续经营能力产生疑虑的事项,管理层没有义务确定其潜在的影响
D.管理层对持续经营能力做出评估时考虑的信息,应当包括A注册会计师实施审计程序获取的信息