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问题 单项选择题

在进行风险评估时，注册会计师通常采用的审计程序是（）。

A.将财务报表与其所依据的会计记录相核对

B.实施分析程序以识别异常的交易或事项，以及对财务报表和审计产生影响的金额、比率和趋势

C.对应收账款进行函证

D.以人工方式或使用计算机辅助审计技术，对记录或文件中的数据计算准确性进行核对

答案

参考答案：B

解析：分析程序即可用作风险评估程序和实质性程序，也可用于对财务报表的总体复核。注册会计师实施分析程序有助于识别异常的交易或事项，以及对财务报表和审计产生影响的金额、比率和趋势。

单项选择题

Many immigrants to the United States find the decision to seek better lives for their families in America can have an unexpected and tragic consequence. Deep differences with their children develop over language and culture.
"Many immigrants arrive here without much education. Their kids soon gain language skills and also street marts on how to live in America, leaving the parents at a disadvantage, " Ileana, Roses, pastor of a Methodist church group operating in Virginia, said.
"Not only that but they find they cannot relate to children who quickly absorb American culture, " she said.
According to the US Census Bureau, the number of foreign born or first generation Americans reached 55 million last year, a record one in five of the total population.
A government survey of 922 immigrants in 2000 found that nearly 40 percent of those who had been in the United States for more than 15 years would still like to take English classes if they had the time.
Two thirds of low income households depended on their children for translation.
Psychologists and sociologists say parents can lose their position of authority in a family as a result and the effects of that can be far-reaching.
Children exposed to American pop culture that glorifies youth and sexuality often rebel when their parents try to impose the conservative values they brought with them.
"Americanization erodes all important aspects of parenting, " said Richard Weissbourd, who teaches education at Harvard University.
"I feel a part of me is dying with my children. They don’t listen to my music. I have to play it on Sunday morning when they are not around, " said an immigrant.

Which of the following is probably the title of the report

A. The Result of the US Census
B. The Differences Between Parents and Children in the US
C. The Troubles of the American Immigrants
D. Role Reversal Troubles Many Parents and Children
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单项选择题

CRH2型动车组普通卫生间天花板上设置了（）荧光灯。

A、20W

B、40W

C、15W

D、60W
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