问题 单项选择题

甲会计师事务所有限公司2009年3月15日完成了A公司2008年度财务报表的审计工作,甲公司于3月19日正式签发了其2007年度财务报表,润泽事务所于3月20日签发了审计报告。3月25日,甲公司对外公布了其上年度的财务报表。则该项审计业务的工作底稿最迟应在2009年( )以前归档。(假设每个月30天)

A.5月19日

B.5月15日

C.5月25日

D.5月30日

答案

参考答案:A

解析: 工作底稿的归档期限是业务报告日后的60天内。

阅读理解

Can you swim? Do you like swimming? Yes? Well, how can you learn to swim? I think the best way is to go into the water and learn. I’m afraid you’ll never learn to swim just by reading books about swimming or looking at others swimming. It’s the same with the English study. We must practice, practice and practice.

Listening and speaking are very important for beginners. The children in English-speaking countries first listen to others. Then they try to imitate and speak. We can listen to English programs on radio. You may just understand a few words. It doesn’t matter. Just be relaxed, try to catch every word. Somebody may be a good listener. But he dare not speak. He’s afraid of making mistakes. You know we sometimes make mistakes when we speak Chinese. Don’t be afraid. We must be brave. If you really want to learn English well, you must try to speak with everyone as long as he knows English. Whether you know him or not is not important, when there’s nobody to talk with, you can talk to yourself in English. It’s interesting and also a good way to practice your spoken English. Remember, the more you speak, the fewer mistakes you’ll make.

Reading and writing are more important for senior school students. First we must choose the books we’re interested in. A lot of reading will improve your language sense. This is the most important.

Keep writing English diaries. We can also write English articles. You may even post them to English magazines. Don’t be afraid of failure. Failure is the mother of success.

Easier said than done. Well, let’s do more practice from now on. I’m sure you’ll learn English well in this way.

小题1:You can learn to swim by_______.

A.reading books about it

B.looking at others swimming

C.having lessons on it

D.going into the river and learning小题2:We should learn English by _______.

A.listening and speaking

B.reading and writing

C.both A and B

D.swimming小题3:What will you do with mistakes when you speak?

A.Don’t make mistakes.

B.Study hard

C.Try not to speak English

D.Don’t be afraid.小题4:What’s more important for senior school students?

A.listening

B.speaking

C.reading and writing

D.learning小题5:We can listen to English ______, according to the passage.

A.by train

B.on the radio

C.every minute

D.now and then

单项选择题 A1/A2型题