问题 单项选择题

对于下列销售收入认定,通过比较资产负债表日前后几天的发货单日期与记账日期,注册会计师认为最不可能证实的认定是()。

A.发生

B.完整性

C.截止

D.分类

答案

参考答案:D

解析:选取资产负债表日前后若干天一定金额以上的发运凭证,将应收账款和收入明细账进行核对;同时,从应收账款和收入明细账选取在资产负债表日前后若干天一定金额以上的凭证,与发货单据核对,以确定销售是否存在跨期现象。涉及到跨期错误,也会涉及到发生或完整性认定。

阅读理解

The fact that blind people can see things using other parts of their bodies apart from their eyes may help us understand our feeling about color. If they sense color differences, then perhaps we, too, are affected by color without knowing it.

Salesmen have discovered by experience over a long period of time that sugar sells badly in green wrappings(包装), that blue foods are considered not agreeable to the taste, and that cosmetics(化妆品) should never be packed in brown. Their discoveries have grown into a whole subject of color psychology(心理学)。 Some of our preferences(偏爱) for colors are clearly psychological. Dark blue is the color of the night sky and therefore connected with calm, while yellow is a day color connected with energy and encouragement. Experiments have shown that colors, partly because they are connected with psychology, also have a direct effect on people’s mind. People in bright red surroundings show an increase in breathing speed, heartbeat and blood pressure; red is exciting. Pure blue has exactly the opposite effect; it is a calming color. Being exciting, red was chosen as the signal for danger, but a close study shows that a bright yellow can produce a more basic state of alarm, so fire engines in some advanced areas are now rushing around in bright yellow colors that stop buses, trucks and cars.

小题1:. The passage tells us that salesmen have __________.

A.discovered the relationship between color and psychology

B.tried out colors on blind people

C.found out that color affect sales

D.developed a special subject of color psychology小题2:. It can be inferred from the passage that ________.

A.what color we prefer depends on our state of mind

B.foods sell well in green or blue wrappings

C.blind people cannot sense color difference

D.a bright yellow has exactly the opposite effect to red小题3:. If people are exposed to(置身于) pure blue, _________.

A.their blood pressure rises  

B.they want to taste blue foods

C.they will feel like buying things

D.they won’t easily feel nervous小题4:. Which of the following do you think is the best title of the passage?

A.Colors and sales

B.Colors and feelings

C.The blind and colors

D.Preferences for colors

单项选择题