问题 单项选择题

A注册会计师负责对甲公司2011年度集团财务报表进行审计。在考虑对集团财务报表审计时,A注册会计师遇到下列事项,请代为作出正确的专业判断。

下列( )特征使得组成部分成为集团项目组识别出的重要组成部分。

A.舞弊风险
B.常规风险
C.财务过失
D.可能导致集团财务报表发生重大错报的特别风险

答案

参考答案:D

解析: 重要组成部分,是指集团项目组识别出的具有下列特征之一的组成部分:(1)单个组成部分对集团具有财务重大性;(2)由于单个组成部分的特定性或情况,可能存在导致集团财务报表发行重大错报的特别风险。

阅读理解

Hello! The Generation 90s is coming!

Wearing earphones, using net language and text messaging, the Gen – 90s following the Gen – 80s begin to make their world debut(初次露面).

Each generation or age group has its own symbols and lifestyle. Read and judge for yourself if you fit the Gen – 90s profile(形象).

Earphones

These little earphones seem to grow on the heads of the Gen – 90s. They might lead to MP4, MP5 or Iphone players and are used to listen to pop songs. But too much time on earphones is bad for ears.

Martian(火星的) Language

They have created their own online language. It’s a mixture of English, Japanese and Chinese that perhaps only Martians can understand. This is a generation full of imagination. But try not to use them when writing compositions. Teacher may get annoyed.

Self – Portrait(自我)

Saying “cheese” to their own cameras is common for this generation. A little bit of narcissism(自恋) never hurts anyone. It helps them reflect(反映) a little on their own lives. But be careful not to put all private photos online.

Text – Messaging

They can type their mobile phones as fast as they can speak. However, oral communication is important and will never go out of style.

小题1:The readers of the passage maybe_______.

A.Teens

B.Educators

C.Socialists

D.Parents小题2: The writer described the Gen-90s in _______ ways.

A.one

B.two

C.three

D.four小题3:The passage is mainly about _______.

A.the Gen-90s’ happy life

B.the difference between the Gen-80s and the Gen-90s

C.the Gen-90s’ lifestyle and some useful advice for them

D.the similarities between the Gen-80s and the Gen-90s小题4:According to the text, the writer will choose _______ as a good example to the Gen-90s.

A.Li Hua likes dancing and always wears beautiful dresses.

B.Zhang Chao speaks English and Japanese very well.

C.Lily is a shy girl and she doesn’t like making friends.

D.Fangfang likes taking photos of her own and often put them online.小题5:How is the passage organized?

A.By making comparisons(比较).

B.By showing a topic and giving explanations(解释).

C.By using famous people’s words.

D.By listing data(数据).

单项选择题