问题 单项选择题

ABC会计师事务所在20×8年度接受了若干公司特殊目的的审计业务,在执行业务的过程中,遇到了下列问题,请代为做出正确的专业判断。

下列有关特殊目的审计业务的说法中,正确的是( )。

A.对按照特殊基础编制的财务报表,注册会计师应当在审计报告的意见段中指明财务报表编制的基础,或提醒财务报表使用者注意财务报表附注中对编制基础所作的说明

B.为避免对预期使用者的误导,对财务报表组成部分出具的审计报告只能以一项独立的业务予以承接

C.在对财务报表组成部分确定重要性水平时,所确定的水平与对整套财务报表出具报告时一致

D.为避免信息使用者误认为对财务报表组成部分出具的审计报告与整套财务报表相关,注册会计师应当提请委托人不应将整套财务报表附于审计报告后

答案

参考答案:D

解析: 选项A,对按照特殊基础编制的财务报表,注册会计师应当在审计报告的引言段中指明财务报表编制的基础,或提醒财务报表使用者注意财务报表附注中对编制基础所作的说明,而不是意见段;选项B,对财务报表组成部分出具的审计报告既可以作为一项独立的业务予以承接,也可以连同财务报表审计一起承接;选项C,仅对财务报表组成部分出具审计报告,与对整套财务报表进行审计相比,在确定其重要性水平时运用的判断基础不同,所确定的重要性水平相对较低。

阅读理解

Directions: Read the following passage.Answer the questions according to the information

given in the passage.

Why should you keep exercising even when cold temperatures make you want to hide under the covers? With the temperatures dropping at this time of year, many of us tend to hibernate (冬眠) inside our homes. But, hibernating is for bears. As humans it’s important to stay active through all four seasons. Yet, a poll of 5,000 people found that 30 percent get no exercise at all during the winter months.

Just because it is cold outside it is no excuse not to exercise. There are many exercise choices one can choose to take part in regardless of the cold weather. Depending on your location and likes, you can choose to exercise inside or outside.

All that is required for winter-time exercise is some planning and the following of some safety tips. If you prefer to exercise outside, keep the following tips in mind.

Get warm first. A proper warm-up is critical. Cold temperatures can make your muscles tight and therefore they are easier to be injured. So, it’s important to get them warm-up before intense (激烈的) physical activity.

No sweat. Don’t assume that you have to sweat in order to get a good workout. You should avoid sweating that causes the clothing layer closest to your skin to get wet and cause you to be cold.

Don’t undress when you get inside. While you may want to immediately remove your layers when returning inside, you should give your body time to adjust.

Drink up. It’s just as important to stay hydrated (含水的) when exercising in winter as it is in summer, even though you might not feel as thirsty.

Be seen. If possible, it’s best to exercise outdoors during daylight areas. If you exercise outdoors when it is dark, wear reflective (反光的) materials to ensure that you can be seen.

By staying fit during winter, you’ll be able to avoid gaining weight and losing strength caused from inactivity.

小题1: Why is it important to get your muscles warmed-up before intense physical activity? (no more than 16 words)

_____________________________________________________________________________

小题2:What are needed for exercising in winter? (no more than 6 words)

_____________________________________________________________________________

小题3:What are the advantages of staying fit during winter? (no more than 9 words)

_____________________________________________________________________________

小题4:What’s the main idea of the text? (no more than 4 words)

_____________________________________________________________________________

单项选择题