问题 单项选择题

无效合同的法律效力( )。

A.自登记时无效

B.自履行时无效

C.自订立时无效

D.自被确认无效时无效

答案

参考答案:C

阅读理解

Festivals play an important role in a culture’s identity. I can’t think of a better way of appreciating a new culture than by taking part in one of its festivals. Here are some special festivals around the world.

★Boryeong Mud Festival--Boryeong, South Korea

For two weeks in July, millions gather in Boryeong to experience the grey pools and slides. What began as a way of promoting the region’s mineral-rich mud has turned into a festive party , complete with music and fireworks. While the mud is usually only available in cosmetic products, here you can cake yourself in grey as you want.

★Holi--lndia

Holi, the Festival of Colors, is a Hindu celebration full of joy and one of India’s most important holidays. During the day of the last full moon of the lunar month, usually late February or early March, the air is full of bright colored powder. The festival is celebrated differently throughout the country, but the cheerful spirit is common throughout Hindu communities around the world.

★Koninginnedag--The Netherlands

Although their current Queen’s birthday is really during the winter, the Queen still celebrates it on April 30th,the country’s official “Queen’s Day” since 1949. Orange is the national color, and the streets become a sea of feather boas(长围巾)and body paint as crowds gather in the plazas(广场). Amsterdam is the center of this outdoor party, with many live music acts, but nearly every town is alive with orange on this day.

★National Elephant Day in Thailand

In Thailand, March 13 is regarded as National Elephant Day to show that the Thai elephant plays an important role in the Thai history. Thai Elephant Day has been held on an annual basis since the idea was first approved by the Thai government in 1998. Special events are held at a number of venues in northern Thailand. At the Mae Sa Elephant Camp, it has become a tradition on March 13 for the dozens of elephants there to be treated to a huge feast of fruits and sugarcane.

小题1:What we can learn from the passage is that ________.

A.Boryeong Mud Festival was originally held to advertise for their mineral resources

B.people around the world celebrate Holi differently to promote their religions

C.Koninginnedag--The Netherlands was celebrated on their current Queen’s birthday

D.it is an international custom for the Thai elephant to eat all kinds of fruits and sugarcane小题2:What is the purpose of the festival held on March 13 in Thailand?

A.To call on people to protect these endangered elephants.

B.To give the Thai elephant a chance to eat fruits and sugarcane.

C.To stress the importance of the elephant in the Thai history.

D.To help people relax themselves by feeding the Thai elephant.小题3:You can experience the Festival of Colors in _______.

A.South Korea

B.Thailand

C.the Netherlands

D.India小题4:What is the main purpose of the text?

A.To tell people how to enjoy and relax themselves.

B.To introduce some unique festivals around the world.

C.To get people to celebrate different kinds of customs.

D.To show the importance of celebrating different festivals.

多项选择题

资料
20×4年4月,审计组对某公司20×3年度财务收支进行了审计。在对该公司固定资产业务进行审计时,发现如下情况:
1.该公司与设备采购有关的部分内部控制如下:
(1)采购部门确定设备需要量,提出设备购置申请书,报送设备管理部门;
(2)设备管理部门根据申请书会同财会部门、计划部门编制设备采购计划;
(3)采购计划经批准后,设备管理部门下达采购通知单,交采购部门执行;
(4)采购的设备到货后,由采购部门组织验收。
2.审计人员对该公司固定资产实施监盘时发现,甲设备在同定资产明细账及固定资产卡片的记录均为3台,但实物盘点的结果是4台。
3.审计人员在对该公司固定资产人账价值进行审查时,发现20×3年年初购入乙设备的入账价值只包括买价,而增值税计入进项税,包装费、运杂费和安装成本等计入了当期管理费用。
4.审计人员在对固定资产折旧进行审计时,通过分析性复核所发现的线索,经进一步追查,发现20×3年年初购进的丙设备至审计时尚未计提折旧,其价值占年末固定资产原值的比例为15%。
要求:根据上述资料,从下列问题的备选答案中选出正确答案。

能够有效发现丙设备未计提折旧的分析性复核方法有( )。

A.比较20×3年各个月份、当年和以前各年度的修理费用

B.将20×3年固定资产总值除以全年总产量,将该比率与以前年度比较

C.将20×3年应计提折旧的固定资产平均余额乘以当期折旧率,与实际计提折旧额相比较

D.计算20×3年计提折旧额占固定资产原值的比例,并与以前年度比较