问题 问答题

金圣公司是一家生产和销售高端清洁用品的上市公司,其产品主要用于星级酒店宾馆和大型饭店。除了在北京、上海直接向终端客户销售外,在全国其他地区均向省级或市级经销商销售。其主要产品包括洗发液、护发素、袖珍香皂、空气清新剂、洗衣粉、消毒液、去污剂和其他清洁用品。向终端客户直销的产品根据客户订单和客户提供的需求量预测报告生产,并在产品包装上印有客户名称和标志;向省、市级经销商销售的产品,根据经销商的订单生产。存货是朱涛和李军注册会计师对金圣公司2011年度财务报表审计中确定的重点审计领域。
按照岳华会计师事务所与金圣公司的约定,朱涛和李军注册会计师应于2011年12月26日对存货实施监盘程序。在金圣公司对存货进行盘点前,朱涛和李军注册会计师于12月25日对金圣公司的仓库进行了观察。存放在金圣公司的成品仓储区的存货主要包括:(1)已装箱、打包完毕,并贴上运输单的各种清洁用品4000箱。运输单上盖有承运商的业务章,填有商品名称、规格、数量、承运商名称、发货日期、运输目的地、经销商名称与电话号码等;(2)在包装物上印有终端客户名称和标志的各种特制塑料瓶装清洁用品共计2000箱;(3)已灌装完毕但尚未贴上标签纸(根据订单在包装瓶上贴不同的标签纸)的各种清洁用品11000木箱(特制大木箱,由叉车直接从生产流水线运到仓库)。木箱外标有商品名称、型号、数量、生产班组负责人签名;
存放在金圣公司原材料仓库的存货包括:
(1)各种品种的颗粒状散料28种,存放在直径8米、高16米的50个铁皮桶中,入库时从桶的顶部料口注入,出库时从桶的底部侧孔流出;
(2)各种品种的液体原材料12种,存放在直径36厘米、高36厘米的8000个密封铝桶中,外包装上印有供应商名称、品名、数量、价格;
(3)各种品种的自制糊状化学添加剂9种,存放在直径18厘米、高28厘米的600个密封塑料桶中。桶外贴有标签,标明添加剂的名称、数量。
要求:针对上述资料,回答下列问题:

假定金圣公司存在违反法规行为。为了总体了解法律法规框架以及金圣公司如何遵守该框架,注册会计师可以采取哪些措施?

答案

参考答案:为了总体了解法律法规框架以及金圣公司如何遵守该框架,注册会计师可以采取下列措施:
①利用金圣公司行业状况、监管环境以及其他外部因素的了解;
②更新对直接决定财务报表中报告金额和列报的法律法规的了解;
③向管理层询问对金圣公司经营活动预期可能产生至关重要影响的其他法律法规;
④向管理层询问金圣公司制定的有关遵守法律法规的政策和程序;
⑤向管理层询问在识别、评价和会计处理诉讼索赔时采用的政策和程序。

阅读理解

C

It is naturally impossible for a well educated, intellectual(懂道理的),or brave man to make money-the chief of his thoughts; it is naturally impossible for him to make his dinner—the necessary object of him. All healthy—minded people like their dinner, but their dinner is not the main object of their lives. So all healthy—minded people like making money—but the main object of their lives is not money; it is something more important than money.

A good soldier for instance, mainly wished to do his fighting well. He is glad for his pay—very properly so, and justly complains when you keep him ten months without it; still his main aim of his life is to win battles, not to be paid for winning them.

As for doctors, they like fees, no doubt — ought to like them; yet if they are brave and well educated, the entire object(目标) of their lives is not fees. They, on the whole, wishes to cure me sick, and—they are good doctors, and the choices is fairly put to them—would rather cure their patients and lose their fees than kill him and get it. And so with all other brave and rightly trained men—their work is first, their fees second, very important always, but still second. 

64. The text is mainly about ____.

A. money is not everything but no money is nothing

B. work is first but money is also important

C. work is the chief opinion of the good people’s lives

D. People like less work but more money

65. According to the text, it is ____ that a good solider will run away when a drowning man needs help but there is no money.

A. impossible        B. possible      C. clever           D. foolish  

66. The underlined word “it” in the last paragraph means ____

A. their patient       B. their work    C. the object of lives  D. their money

67. If you are middle school teacher described in the text, what will you do if you are not paid for six months?

A. To quarrel with the headmaster

B. To go on teaching in this school

C. To give up the teaching in this school and find a teaching job in another school

D. To go on teaching after getting paid

单项选择题