问题 阅读理解

My teenage son Karl became withdrawn(孤僻) after his father died. As a single parent, I tried to do my best to talk to him. But the more I tried, the more he pulled away. When his report card arrived during his junior year, it said that he had been absent 95 times from classes and had six falling grades for the year. In this way he would never graduate. I sent him to the school adviser, and I even begged him. Nothing worked.

One night I felt so powerless that I got down on my knees and asked God for help. "Please God, I can't do anything more for my son. I'm at the end of my rope. I'm giving the whole thing up to you."

I was at work when I got a phone call. A man introduced himself as the headmaster. "I want to talk to you about Karl's absences." Before he could say another word, I choked up (哽咽) and all my disappointment and sadness over Karl came pouring out into the ears of this stranger. "I love my son, but I just don't know what to do. I've tried everything to get Karl to go back to school and nothing has worked. It's out of my hands." For a moment there was silence on the other end of the line. The headmaster seriously said, "Thank you for your time", and hung up.

Karl’s next report card showed a marked improvement in his grades. Finally, he was even on the list of the best students at school. In his fourth year, I attended a parent-teacher meeting with Karl. I noticed that his teachers were astonished at the way he had turned himself around. On our way home, he said, "Mum, remember that call from the headmaster last year?" I nodded. "That was me. I thought I'd play a joke but when I heard what you said, it really hit me how much I was hurting you. That's when I knew I had to make you proud."  

小题1:According to the first report card, Karl __________.

A.often went to school late

B.failed in all the exams

C.did a good job at school

D.didn't do well at school小题2:When the mother said "It's out of my hands." to the headmaster, she meant that she________.

A.didn't know what to do about her son

B.would drive her son away from the house

C.had no money to support the family

D.she would have to hang up小题3:There was silence on the other end of the line because _____.

A.the speaker was unable to interrupt the mother

B.the speaker waited for the mother to finish speaking

C.the speaker didn't want the mother to recognize his voice

D.the speaker was too moved to say anything to the mother小题4:Who was it that telephoned Karl's mother that day?

A.The headmaster.

B.The school adviser.

C.Karl himself.

D.The passage doesn't tell us.小题5:From the passage we can learn that _________.

A.children in single-parent families always have mental problems

B.mother's love plays an important role in teenagers' life

C.parents should give their children as much help as possible

D.school education still works well without support from parents

答案

小题1:D

小题2:A

小题3:D

小题4:C

小题5:B

题目分析:文章大意:丈夫去世后,儿子性格变得孤僻起来,单亲母亲想尽一切办法想帮助儿子,却没有任何好转。终于一次儿子想借校长的名义跟妈妈打电话开个玩笑时听到了母亲的心声,从此振作起来,逐渐成了母亲的骄傲……

小题1:D 推断题。根据第一段里When his report card arrived during his junior year, it said that he had been absent 95 times from classes and had six falling grades for the year.儿子有95次旷课,六门公课不及格,由此推断儿子在学校里表现并不好,所以答案选D。

小题2:A 句意理解题。 根据文章句子"I love my son, but I just don't know what to do. I've tried everything to get Karl to go back to school and nothing has worked. It's out of my hands."得知,母亲爱儿子,她已经竭尽全力在帮助儿子,但是毫无效果,所以最后一句It's out of my hands.是说明母亲这时的心理,感觉自己已经无能为力了,不知道该怎么做好了。所以A正确。

小题3:D 推理题。从后文儿子的告白it really hit me how much I was hurting you,自己意识到自己的行为对母亲的伤害有多深,所以他是激动地说不出话来从而沉默了,因此选D。

小题4:C 细节题。根据最后一段中句子Mum, remember that call from the headmaster last year?" I nodded. "That was me. 直接可以得出答案为C。

小题5:B 推断题。整篇文章都是在表明一个伟大的单亲母亲在为儿子默默地付出,用自己的真心感动儿子,使儿子振作起来。所以答案B正确,母亲的爱在青少年的生活中起着重要作用。

选择题
问答题 简答题

ABC会计师事务所正在对正方公司2012年度的财务报表进行审计,A注册会计师负责应收账款审计项目,确定应收账款的重要性水平为10万元。正方公司年未应收账款账面总账数6000000万元,明细账户50个。应收账款的账簿登记与债务人日常对账由小王负责,通过向小王询问,了解到小王一般3~4个月对账一次,至今小王未发现账款不符的情况。A注册会计师查阅了上年度工作底稿,采用积极式询证函和消极式询证函各发函20份,两种回函各收回10份回函,未发现较大差异。A注册会计师拟对10万元以上的应收账款采取积极式询证函的方式,对10万元以下的应收账款采用消极式询证函的方式,本年度A注册会计师和上年度一样,拟采用积极式询证函和消极式询证函各发函20份,对金额小于5万元的应收账款,由于金额较小,认为错报的可能性太小,A注册会计师不拟函证。A注册会计师根据明细账填制询证函后交小王填写信封地址后发出。其中一封询证函如下:企业询证函方圆有限责任公司:本事务所接受委托对正方公司的财务报表进行审计,按照中国注册会计师审计准则的要求,应当询证正方公司与贵公司的往来账项等事项。下列数据出自正方公司账簿记录,如有不符,请在"数据不符"处列明不符金额。回函请寄至正方有限责任公司(通信地址:略)。

1.正方公司与贵公司的往来账项列示如下:

2.其他事项为加快资金周转,请尽快结算该款项。若款项在上述日期之后已经付清,仍请及时函复为盼。ABC会计师事务所(盖章)2013年2月28日结论:信息不符,请列明不符的详细情况:方圆有限公司(盖章)经办人:年月日2013年3月5日,小王交给A注册会计师1份方圆公司回函的传真,回函表明购买正方公司400000元货物属实,但款项已于2013年2月28日用支票支付。2013年3月5日,小王交给A注册会计师1份M公司回函,回函表明2012年12月10日收到正方公司委托本公司代销的货物140000元,尚未销售。2013年3月5日,小王交给A注册会计师1份退回的寄往N公司的询证函(消极式询证函),邮局注明退回原因为:因地址错误。2013年3月15日,小王在清理回函,共收到积极式函证的回函和传真件14份,其中表明有差异的4份;消极式函证的回函和传真件12份,其中表明有差异的8份。对未取得回函的,A注册会计师要求小王与对方联系尽快回函。3月20日,A注册会计师对未回函的积极函证的应收账款,在检查了发运凭证和销售发票后,确认了应收账款的存在。

要求:(1)A注册会计师在审计计划中采取的函证方式是否恰当,请说明理由。

(2)请指出询证函的不当之处,请改正。

(3)针对2013年3月5日回函的情况,A注册会计师应当实施哪些重要审计程序?

(4)请指出在询证函的发送、回收和整理过程中,A注册会计师的审计程序有何不当之处。