问题 单项选择题

下列有关对存货实施的审计程序中,正确的是()。

A.对存货实施监盘程序主要是获取审计证据证实存货的"计价和分摊"认定

B.对难以盘点的存货,应根据被审计单位存货收发制度确认存货数量

C.存货计价审计的样本应着重选择余额较小且价格变动不大的存货项目

D.对存货截止测试时,拟定检查存货盘点日前后的存货收发及移动的凭证,以证实库存记录与会计记录是否及时

答案

参考答案:D

解析:选项A错误,对存货实施监盘程序主要是获取审计证据证实存货的存在认定和完整性认定。选项B错误,注册会计师对难以盘点的存货应当检查购货交易凭证或资产负债表日后的销货交易凭证。选项C错误,存货计价审计的样本应选择余额较大且价格变动较频繁的项目。

单项选择题

(C)

Can dogs and cats live in perfect harmony in the same home People who are thinking about adopting a dog as a friend for their cats are worried that they will fight. A recent research has found a new recipe of success. According to the study, if the cat is adopted before the dog, and if they are introduced when still young (less than 6 months for cats, a year for dogs), it is highly probable that the two pets will get along swimmingly. Two-thirds of the homes interviewed reported a positive relationship between their cat and dog.

However, it wasn’t all sweetness and light. There was a reported coldness between the cat and dog in 25% of the homes, while aggression and fighting were observed in 10% of the homes. One reason for this is probably that some of their body signals are just opposite. For example, when a cat turns its head away it signals aggression, while a dog doing the same signals submission.

In homes with cats and dogs living peacefully, researchers observed a surprising behavior. They are learning how to talk each other’s language. It is a surprise that cats can learn how to talk "Dog", and dogs can learn how to talk "Cat".

What’s interesting is that both cats and dogs have appeared to develop their intelligence. They can learn how to read each other’s body signals, suggesting that the two may have more in common than we previously suspected. Once familiar with each other’s presence and body language, cats and dogs can play together, greet each other nose to nose, and enjoy sleeping together on the sofa. They can easily share the same water bowl and in some cases groom (梳理) each other.

The significance of the research on cats and dogs may go beyond pets—to people who don’t get along, including neighbors, colleagues at work, and even world superpowers. If cats and dogs can learn to get along, surely people have a good chance.

What can we human beings learn from cats and dogs()

A. We should learn to live in harmony.

B. We should know more about animals.

C. We should live in peace with animals.

D. We should learn more body languages.

问答题 论述题