问题 多项选择题

如果注册会计师发现比较信息与上期财务报表列报的金额和相关披露不一致,则应当检查的内容有()。

A.如果发现对比较信息的调整缺乏合理依据,应当提请管理层对比较信息作出更正,并视更正情况出具恰当意见类型的审计报告

B.出现不一致是否因会计准则和会计制度变化引起,或是否符合法律法规的规定

C.金额是否做出适当调整,包括报表项目的重新分类和归集,以及附注中前期对应数的调整

D.是否已在附注中充分披露对比较信息作出调整的原因和性质,以及比较信息中受影响的项目名称和更正金额

答案

参考答案:A, B, C, D

解析:注册会计师发现比较信息与上期财务报表列报的金额和相关披露不一致时,应当检查以下内容:(1)出现不一致是否因会计准则和会计制度变化引起,或是否符合法律法规的规定;(2)金额是否做出适当调整,包括报表项目的重新分类和归集,以及附注中前期对应数的调整等;(3)是否已在附注中充分披露对比较信息做出调整的原因和性质,以及比较信息中受影响的项目名称和更正金额;(4)如果发现对比较信息的调整缺乏合理依据,应当提请管理层对比较信息作出更正,并视更正情况出具恰当意见类型的审计报告。

阅读理解

阅读短文,选择正确答案。

    It is sometimes said that the English are polite people. This can make life difficult for foreigners. Suppose a

foreign boy asks an English girl to go out with him and she says, "If I finish my work, I'll meet you in the cafe

at 7 o'clock." Is she saying "yes" or "no" to his invitation? 

    In grammatical terms, she is using the conditional structure (表示条件的句式). By using the conditional,

speakers of English can avoid (避免) giving a "yes" or "no" answer to a question. It enables people to be

diplomatic(婉转的). If the girl doesn't want to go out with the boy, she won't appear at the cafe. She will let him

understand she is still working. If she wants to go out with him, but doesn't want to appear too easy to catch,

she has achieved (达到) that with her reply. Here she uses the first conditional which shows probability, it seems

that she will go to the cafe. Being polite can make life very difficult!

    The conditional is often used by people like politicians (政客), for example--who wish to avoid speaking out

their ideas. This is very important if they are on their way to discuss an agreement. No one wants to give away

his or her points before he or she starts. A government spokesman might say to a group of workers, "If we

could pay you more, we would." The use of the conditional here makes room for argument although the speaker

is using the second conditional form, which shows improbability. So it is unlikely the workers will get their rise.

    "If " is a small word, which often appears in the English language. It can show politeness, reported speech

and conditionals such as the First—probability—if I can come to your party, I will; the Second—improbability—

if I saw you tomorrow, I'd give you the book; and the Third—impossibility (meaning it is too late to change

something that has happened)—if you have told me, I would have helped you.

1. The using of the conditional can make a speech ______. [ ]

A. clearer

B. quicker

C. more polite

D. more exciting

2. Which of the following is TRUE according to the passage? [ ]

A. Language used in the news should make room to argue.

B. Usually English girls are not easy to catch.

C. English people never speak out their ideas in public.

D. The word "if" can show different meanings.

3. According to the passage, "If it doesn't rain tomorrow, I will go with you" means ______. [ ]

A. I will go with you tomorrow.

B. I won't go with you until it rains tomorrow.

C. I may go with you tomorrow.

D. I won't go with you tomorrow.

4. In the passage, "If we could pay you more, we would." probably means _______. [ ]

A. the workers will make more money

B. the spokesman doesn't give any promise (答应)

C. the spokesman keeps his word (食言)

D. the workers' problems aren't difficult

5. This passage is mainly talking about ______. [ ]

A. the conditional in communication

B. how to invite a girl in Britain

C. British people and their life

D. some language points in daily English

单项选择题