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问题 单项选择题

下列关于计算机审计的说法中，正确的是：

A．计算机审计的基本程序与传统审计是一致的

B．计算机审计仅对计算机产生的数据进行审计

C．计算机审计不需要专门的技术方法

D．计算机审计在实施过程中不需要审查纸质材料

答案

参考答案：A

单项选择题 案例分析题

Most people have no idea of the hard work and worry that gointothe collecting of those fascinating birds and animals that they pay to see in the zoo.One of the questions that is always asked of me is 1 I became an animal collector in the first 2.The answer is that I have always been interested in animals and zoos.According to my parents, the first word I was able to say with any 3 was not the conventional “mamma” or “daddy”,4 the word “zoo”, which I would 5 over and over again with a shrill 6 until someone, ingroupsto 7 me up, would take me to the zoo.When I 8 a little older, we lived in Greece and I had a great 9 of pets, ranging from owls to seahorses, and I spent all my spare time 10 the countryside in search of fresh specimens to 11 to my collection of pets.12 on I went for a year to the City Zoo, as a student 13 , to get experience of the large animals, such as lions, bears, bison and ostriches,14 were not easy to keep at home.When I left, I 15 had enough money of my own to be able to 16 my first trip and I have been going 17 ever since then.Though a collector's job is not an easy one and is full of 18 ,it is certainly a job which will appeal 19 all those who love animals and 20.

请在1处填上正确答案（）

A.how

B.where

C.when

D.whether
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单项选择题

山东日照万顺化工产品有限公司使用现汇与新加坡星海贸易有限公司签约进口一批口XX型号的聚乙烯(法定检验、自动进口许可管理)200吨用于加工成印花雨衣，每吨为CIF青岛990美元。该合同履行过程中，因境外发货有误，部分料件没有及时到货，为确保履行成品出口合同，经报主管海关同意，使用本企业其他进口非保税料件进行串换。在加工过程中，由于没有印花设备，万顺公司经报主管海关同意，将半成品交江苏南通康龙胶印有限公司印花后运回。合同执行过程中产生的边角料作内销处理。合同执行完毕，向主管海关办理了报核手续。

万顺公司与星海公司之间、万顺公司与康龙公司之间的行为关系分别属于( )。

A．来料加工和外发加工

B．进料加工和外发加工

C．来料加工和异地加工

D．进料加工和深加工结转
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