问题 多项选择题

下列各项中,属于被审计单位在收入确认方面可能存在舞弊风险迹象的有()。

A.未经客户同意,将商品运送到销售合同约定地点以外的其他地点

B.对于期末之后的发货,在本期确认相关收入

C.交易之后长期不进行结算

D.已经销售给货运代理人的商品,在期后有大量退回

答案

参考答案:A, B, C, D

填空题

Part 4


Questions 26-45


·Read the following text and decide which answer bestfits each space.
·For questions 26-45, mark one letter A, B, C or D on the Answer Sheet.

How to Tell Which Side You Favor


Brain researcher Ned Herrmann tested more than 7,000 people to find out which side of the brain they favored. He found a p relationship between hemisphere (26) and the way subjects made a (27) : left-brain-oriented subjects were more often lawyers, writers, bookkeepers, doctors, tax experts, etc. —jobs (28) with logical, language-related information. Those who favored the right hemisphere (29) out to be poets, politicians, musicians, architects, entrepreneurs, dancers and (30) —top executives. Herrmann’s studies showed that the most successful people in any (31) are those who use both the left and right brains.
One test for hemisphere dominance is to (32) how you turn your head and eyes when (33) questions asked by someone in front of you. Research suggests that if you generally turn to the left, you have a right-brain (34) ; if you turn to the right, (35) are you prefer work that (36) use of logic or language.
Another test for dominance involves directions for (37) a product. A left-hemisphere- oriented person usually follows instructions in a step-by-step (38) —from written sentence to written sentence. Someone with p right-side input will probably (39) the written directions and assemble the pieces by (40) the diagram or picture.
If you think you’re right-brained, (41) this teaser. Read the sentence below carefully and count the number of f’s:
FINISHED FILES ARE THE RESULT OF YEARS OF SCIENTIFIC
STUDY COMBINED WITH THE EXPERIENCE OF MANY YEARS.
Did you find all six fs If not, don’t be surprised. Only 15 percent of those who take this test (42) .If you counted less than six—most count three—you probably (43) the f in each "of". Since "of" is pronounced "ov", the verbal left hemisphere took the verbal (44) and overrode the right, "seeing" hemisphere; (45) forcing the wrong conclusion.

A.facts

B.points

C.situations

D.chances

判断题