问题 完形填空
完形填空。
      1  the population of China? There are more than 1.3 billion people in China. It is almost one fifth of the
world's population. How to control (控制) the population growth is a big problem. Some people think  2  to
control the population growth, But I don't quite agree  3  them, because  4 , there is a way.
     The question is that we should make it  5  how serious the population problem is. Our farmland is becoming
less and less to everyone. We have already got too many mouths to feel.  6   we control the population growth,
many people will die  7  hunger. Too fast population growth has been and will be bad for our nation. Though
laws (法律) have been  8  to control the population growth, in some places,  9  is done to carry out (贯彻) the
law. We should make people  10  that it is foolish  11  them to bring too many children into the world. They
shall   12   do  13  they have been doing for many years.
    We are fighting  14  too fast population growth. Yet, the fighting won't end  15  everyone knows its
meaning and does something for it.
( )1. A. How many are         
( )2. A. that it impossible for
( )3. A. to                
( )4. A. there's will         
( )5. A. known to everybody   
( )6. A. if not              
( )7. A. of                 
( )8. A. past                 
( )9. A. many                 
( )10. A. to know             
( )11. A. about              
( )12. A. not longer         
( )13. A. that             
( )14. A. for               
( )15. A. until              
B. What is            
B. it impossible of   
B. for               
B. where there's a will
B. known by everybody 
B. Unless           
B. about             
B. passed           
B. little           
B. to learn         
B. for              
B. not more         
B. which             
B. against           
B. after            
C. How much is          
C. that it impossible of
C. with                 
C. there's the will     
C. known               
C. Until             
C. on                
C. broken              
C. a lot            
C. know               
C. with              
C. no longer          
C. what               
C. with              
C. when               
D. What are              
D. it impossible         
D. on                    
D. where there's the will
D. is known by           
D. If                    
D. out of                
D. thought               
D. much                  
D. learning              
D. of                    
D. no more               
D. how                   
D. without               
D. as                    
答案

1-5    BDCBA      6-10   BABBC    11-15  DCCBA

问答题 案例分析题

甲公司是一家生产化工产品的企业,某会计师事务所接受委托,对甲公司2013年度的财务报表进行审计,注册会计师李华和王平对甲公司及其环境进行了全面了解和记录。部分工作底稿列示如下:(1)2013年2月2日,注册会计师李华和王平第一次来到公司,董事会秘书和财务经理向他们介绍了公司的基本情况,公司某主要产品在全世界只有甲公司在生产,产品90%销往国外,产品供不应求,产品毛利率达50%。(2)2013年2月8日,注册会计师李华和王平来到公司,途经甲公司工厂大门时,有村民在化工厂大门前拉起"我们要蓝天我们要生存"的横幅,并集体要求该厂立即停工,李华和王平来到公司后,询问高层管理人员,得知村民想增加补偿,工厂环保手续正在办理。(3)甲公司准备上市扩大生产,由于主产品环保评定手续未办理且经营期限较短,准备出资8000万元(含货币资金3000万元)兼并另外一家化工厂,甲公司拥有51%的股权,用于生产副产品,然后分拆上市。该并购协议已经签订,2013年年底开始进入并购程序。(4)2013年10月底,甲公司购买了财务软件,软件公司已经对会计人员进行了培训。初始工作已于2013年11月完成,2013年报表由财务软件生成。(5)注册会计师在查阅董事会会议记录时发现,甲公司在成立时向M银行借入5000万元、期限为两年的长期借款即将到期,由于2013年准备用于还款的资金用于企业并购,会议决定向M银行申请贷款延期半年。要求:(1)逐一针对上述各种情况,分别指出会对甲公司产生何种影响,并简要说明理由。(2)上述情况中,哪几种情况很可能会导致甲公司的财务报表产生重大错报?对此,注册会计师李华和王平应当如何应对?(3)上述情况中,哪种情况很可能意味着甲公司存在特别风险?哪种情况存在经营风险?

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