问题 单项选择题

在了解被审计单位对会计政策的选择和运用是否适当时,注册会计师应当关注被审计单位重要项目的会计政策,重要的会计政策不包括( )。

A.收入确认、存货的计价方法

B.固定资产的折旧方法

C.固定资产预计净残值的估计

D.存货跌价准备

答案

参考答案:C

解析: 重要项目的会计政策包括,收入确认、存货的计价方法、投资的核算、固定资产的折旧方法、坏账准备、存货跌价准备和其他资产减值准备的确定、借款费用资本化方法、合并财务报表的编制方法等。选项C,固定资产预计净残值的估计属于会计估计,不属于会计政策的选择。

选择题
阅读理解

阅读理解。

     They like using the Internet.They have lots of pocket money to spend.And they spend a higher

proportion of it online than the rest of us.Teenagers are just the sort of people an online seller is

interested in, and the things they want to buy-games, CDs and clothing-are easily sold on the

Web.

     But paying online is a tricky business for consumers who are too young to own credit cards.

Most have to use a parent's card.They want a facility that allows them to spend money.

     That may come sooner than they think: new ways to take pocket money into cyber (网络的)

space are coming out rapidly on both sides of the Atlantic.If successful, these products can stimulate

(刺激) online sales.

     In general, teenagers spend huge amounts: $153bn (billion) in the US last year and £20bn annually

in the UK.Most teenagers have access to the Internet at home or at school --- 88 percent in the US,

69 percent in the UK.According to the Jupiter Research, one in eight of those with Internet access has

bought something online---mainly CDs and books.

     In most cases, parents pay for these purchases with credit cards, an arrangement that is often

unsatisfactory for them and their children.Pressing parents to spend online is less productive than pressing

on the high street.They are more likely to ask "Why?" if you ask to spend some money online.

     One way to help teenagers change notes and coins into cybercash is through prepaid cards such as

InternetCash in the US and Smart cards in the UK.Similar to those for pay-as-you-go mobile telephones,

they are sold in amounts such as£20 or $50 with a concealed 14-digit number that can be used to load

the cash into an online account.

1.What does the word "They" in paragraph 1 refer to?

A. Sellers.

B. Buyers.

C. Teenagers.

D. Parents.

2. According to the passage, which of the following statements is TRUE?

A. More than half of the teenagers in the US and the UK have Internet access.

B. Teenagers pay for goods online with their own credit cards.

C. Most teenagers in the US and the UK have bought something online.

D. Teenagers find it easier to persuade parents to buy online than in a shop.

3. A new way to help teenagers shop online is to use ______.

A. a new machine

B. special coins and notes

C. prepaid cards

D. pay-as-you-go mobile phones

4.What is the passage mainly about?

A. Online shopping traps.

B. Internet users in the US and the UK.

C. New credit cards for parents.

D. The arrival of cyber pocket money.