问题 单项选择题

2005年10月20日,Z公司的客户G公司以Z公司所销售的产品质量不符合国标规定、已给C公司造成重大损失为由向Z公司所在地人民法院提起诉讼,要求Z公司赔偿其损失500万元。2006年1月20日,法院作出判决,要求Z公司向C公司支付赔偿款450万元。假定这一金额对Z公司2005年度会计报表使用者而言是重要的,Z公司已按会计制度的规定进行适当的会计处理。在下列各种情况中,最需要在审计报告的意见段后增加强调事项段的是( )。

A.Z公司管理当局已按判决缴纳了赔偿款项

B.Z公司管理当局决定向上级人民法院上诉

C.Z公司虽已决定不再上诉但拒绝支付款项

D.Z公司拒绝就是否执行判决结果做出答复

答案

参考答案:C

解析: 在Z公司已按会计制度的规定进行适当的会计处理的条件下,注册会计师无须就A在审计报告中反映;情况B、D均属于重大的不确定事项,应考虑是否增加强调事项段;情况C中,Z公司虽已做出决策,但此种决策的后果将难以预料,故仍属于重大的不确定事项,亦应考虑是否增加强调事项段。相对而言,c的性质最为严重,最应增加强调事项段。

阅读理解

During the last century we have moved from the Industrial Age through the Information Age to the Knowledge Age. The ability to obtain and apply the right knowledge effectively will become a key skill in the next century. Our ability will no longer be judged only by knowledge gained in the past, but will also be measured by our ability to learn and adapt in the future.

Learning isn’t just about economic success, however. It is the key to achieving our full potential(潜能,潜力). Human beings are particularly adapted to learn and we have the ability to do so throughout our lives.

Learning has the power to change us. Specifically, we can become more successful. Learning can enable us to solve problems and change our attitudes. It makes us more interesting to be with. It can be enormous fun. It can also be very challenging.

We all have the ability, at any age, to change our lives through learning. Our survival in the twenty-first century as individuals, organizations and nations, will depend on our ability to learn. A learning population is healthier, more tolerant(容忍的,宽容的), independent and fulfilled. Learning can take place in a range of styles: anytime, anywhere, anyhow.

None of us learn in isolation(隔绝,孤立). There are a whole range of factors that can affect us in learning. The key factors affecting people’s learning include: ●their resources ●their image of learning ●the rewards associated with any learning activity ●the availability of information about learning opportunities ●the climate created by government and employers in which learning takes place

小题1: What is the most important skill in the next century according to the passage?

A.Knowledge we obtained in the past.

B.Computer skill.

C.The ability to obtain and apply knowledge.

D.Foreign language.小题2: What is the most important purpose of learning?

A.To succeed economically.

B.To achieve in life.

C.To solve problems.

D.To achieve our full potential.小题3: In many ways learning has the power to transform us, so which of the following does NOT belong to the ways?

A.We can have a longer life.

B.We can become more successful through learning.

C.We can be more open-minded.

D.We can be more agreeable.小题4:Which of the following proverbs can best go with the fourth paragraph?

A.Learning makes a good man better and an ill man worse.

B.It’s never too late to learn.

C.Reading makes a full man.

D.Knowledge is power.

单项选择题