问题 阅读理解


I am Alice. I like We chat. It is fst, convenient and fashionable. And you can use it for free. It can be used in my mobile phone. It has hold-to-talk voice messaging function. I am a fan of Leehom Wang. Through We chat, Leehom Wang often says something to me. It’s amazing.

I am David. I love Micro blog. I update my Micro blog when I am free. We can share instant(即时的)messages with each other. I often look through Yao Chen’s Micro blog. She has many followers. I make many friends with them. I often write something on my Micro blog, for example, “I’m in blue today. I didn’t pass the exam.” Then many friends comfort me. I share my birthday party, my new phone, my new coat, etc. with my friends. It is fun.

I’m Lily. I don’t like We chat or Micro blog. I don’t believe them. There are so many crimes on We chat. Many people are cheated because they believe in other people they meet on We chat easily. It is not a real world. As to Micro blog, I don’t think it is a good way to make friends. And you should write something no more than 140 words. I like keeping diaries. I don’t want my secrets known by others. I am a low-key(低调的)girl.
小题1:Who loves Micro blog?
A.Alice.B.David.C.Lily.D.Leehom Wang.
小题2:What does Alice think about We chat?
A.It’s fast and convenient.B.It’s fashionable but slow.
C.It’s safe and useful.D.It’s fun but expensive.
小题3:Why doesn’t Lily believe We chat?
A.Because many people are cheated on We chat easily.
B.Because she doesn’t like to say anything to her friends.
C.Because she doesn’t think it is a good way to make friends.
D.Because she prefers keeping diaries to showing secrets to others.
答案

小题1:B

小题2:A

小题3:A

题目分析:本文介绍了三位同学对于当今红遍网络的微信和微博的看法。Alice喜欢微信,她认为微信快捷方便又时尚;David喜欢微博,可以随时分享信息;Lily既不喜欢微博也不喜欢微信,她认为这些都不安全。

小题1:细节理解题。根据I am David. I love Micro blog.“我是David。我喜欢微博。”可知,David喜欢微博,故选B。

小题2:细节理解题。根据It is fast, convenient and fashionable.“它很快,很方便并且很时尚。”可知,既快又方便,故选A。

小题3:细节理解题。根据 I don’t believe them. There are so many crimes on We chat. Many people are cheated because they believe in other people they meet on We chat easily. “我不相信他们。微信上有太多的犯罪。许多人都被骗了因为他们很容易相信在微信上遇到的其他人。”

选择题
问答题 案例分析题

海天集团有限公司(以下简称海天集团),是一家专注于家电研发、生产和销售的现代化企业。目前海天集团已形成跨区域的管理架构,在一线、二线城市等地建有多个生产基地,现已成为家电行业著名企业,规模位居行业前列。中审会计师事务所负责审计海天集团2014年度财务报表,并委派注册会计师宋佳担任审计项目合伙人。海天集团公司属于家电制造行业,拥有多家子公司。其中,海威公司、鹿牌公司、爱仕公司、环球公司均是海天集团的全资子公司,4个全资子公司的相关资料摘录如下:

说明:

(1)海威公司的业务和财务状况稳定。

(2)鹿牌公司从事的业务刚刚开始两年,规模较小,财务状况较为稳定。

(3)为拓展市场,爱仕公司向部分主要客户提供特殊退货安排。

(4)环球公司从事了若干远期外汇合同交易,以管理2014年度外汇汇率持续波动的风险。

要求:

(1)假定在确定某子公司对集团而言是否具有财务重大性时,注册会计师宋佳采用资产总额、营业收入和利润总额为基准,代注册会计师宋佳确定哪些子公司为集团审计中重要组成部分,哪些子公司为非重要组成部分,并简要说明理由。

(2)针对确定的重要组成部分,简要说明注册会计师宋佳执行工作的类型。

(3)针对确定的非重要组成部分,简要说明注册会计师宋佳执行工作的类型。

(4)简要说明集团项目组可以采取哪些方式参与重要组成部分注册会计师的工作。