问题 完形填空
The True Story of Treasure Island
It was always thought that Treasure Island was the product of Robert Louis Stevenson's imagination. ____, recent research has found the true story of this exciting work.
Stevenson, a Scotsman, had lived  ____ for many years. In 1881 he returned to Scotland for a    . With him were his American wife Fanny and his son   ___.
Each morning Stevenson would take them out for a long      over the hills. They had been ___ _ this for several days before the weather suddenly took a turn for the worse. Kept indoors by the heavy rain, Lloyd felt the days  ____. To keep the boy happy, Robert asked the boy to do some ____.
One morning , the boy came to Robert with a beautiful map of an island. Robert __ that the boy had drawn a large cross in the middle of ___ . "What's that?" he asked. "That's the _ _ treasure," said the boy. Robert suddenly _ ___something of an adventure story in the boy’s _ _ . While the rain was pouring, Robert sat down by the fire to write a story. He would make the _ _ a twelve-year-old boy, just like Lloyd. But who would be the pirate(海盗)?
Robert had a good friend named Henley, who walked around with the __ __ of a wooden leg. Robert had always wanted to   ____ such a man in a story. _ __ Long John Silver, the pirate with a wooden leg, was _ ___.
So, thanks to a___ ___ September in Scotland, a friend with a wooden leg, and the imagination of a twelve-year-old boy, we have one of greatest _ ____ stories in the English language.
小题1:
A.However B.Therefore C.Besides D.Finally
小题2:
A.aloneB.next doorC.at home D.abroad
小题3:
A.meetingB.story C.holidayD.job
小题4:
A.LloydB.Robert C.Henley D.John
小题5:
A.talk B.restC.walkD.game
小题6:
A.attemptingB.missingC.planning D.enjoying
小题7:
A.quiet B.dull C.busyD.cold
小题8:
A.cleaningB.writingC.drawingD.exercising
小题9:
A.doubted B.noticedC.decidedD.recognized
小题10:
A.the seaB.the houseC.ScotlandD.the island
小题11:
A.forgotten B.buried C.discoveredD.unexpected
小题12:
A.sawB.drewC.madeD.learned
小题13:
A.bookB.replyC.pictureD.mind
小题14:
A.starB.heroC.writerD.child
小题15:
A.helpB.problemC.useD.burden
小题16:
A.praiseB.produceC.includeD.accept
小题17:
A.YetB.AlsoC.ButD.Thus
小题18:
A.injuredB.bornC.hired D.written
小题19:
A.rainyB.sunnyC.coolD.windy
小题20:
A.newsB.loveC.humorousD.adventure
答案

小题1:A

小题2:D

小题3:C

小题4:A

小题5:C

小题6:D

小题7:B

小题8:C

小题9:B

小题10:D

小题11:B

小题12:A

小题13:C

小题14:B

小题15:A

小题16:C

小题17:D

小题18:B

小题19:A

小题20:D

题目分析:文章讲述了一个冒险故事是如何产生的。罗伯特是苏格兰人,1881年,他带着妻子和孩子回苏格兰度假。在一个下雨的一天,罗伯特让儿子在家画画,儿子画了一个埋藏宝藏的海岛。这引发了罗伯特的创作灵感,创作了一个寻宝的冒险故事。

小题1:根据“ Stevenson's imagination...recent research has found”可知,宝岛是罗伯特想象出来的,但是最近的研究证实了它的存在。这里是转折关系。故选A。

小题2:根据“Stevenson, a Scotsman,...In 1881 he returned to Scotland”可知,苏格兰人罗伯特一直住在国外。A单独;B隔壁;C在国内;D在国外。故选D。

小题3:根据“Each morning Stevenson would take them out for a long    over the hills.”可知,他们上午有时间散步,不可能是去苏格兰工作。A会议;B故事;C假期;D工作。故选C。

小题4:根据“Lloyd felt the days   __”可知,罗伯特的儿子叫Lloyd。故选A。

小题5:根据“over the hills”可知,是在山间散步,take sb out for a walk带某人外出散步,A谈话;B休息;C散步;D游戏。故选C。

小题6:在天气变坏之前,他们一家人很享受散步的时光。A企图;B错过;C计划;D享受。故选D。

小题7:下雨天被困在家里,Lloyd感到无聊。A安静的;B无聊的;C繁忙的;D寒冷的。故选B。

小题8:根据下面的“with a beautiful map of an island”可知,罗伯特让儿子画画。A打扫;B写作;C画画;D锻炼。故选C。

小题9:罗伯特注意到地图上的一个叉子。A怀疑;B注意到;C决定;D认出。故选B。

小题10:根据“a beautiful map of an island”可知,罗伯特看到的是儿子的画的岛。故选D。

小题11:儿子标记的是被埋藏的宝藏。A忘记;B埋藏;C发现;D预料之外。故选B。

小题12:Robert suddenly _ _something of an adventure story罗伯特突然看到了一个冒险故事,A看到;B画;C制作;D学习。故选A。

小题13:in the boy’s _ _从儿子的画里看到了一个冒险故事。A书;B回复;C图画;D大脑。故选C。

小题14:He would make the     a twelve-year-old boy, just like Lloyd.他把主人公定为一个像他儿子一样的12岁的男孩。A明星;B主人公;C作家;D孩子。故选B。

小题15:who walked around with the _ _ of a wooden leg靠一根木制的腿行走,A帮助;B问题;C作用;D负担。with the help of...在......的帮助下。故选A。

小题16:Robert had always wanted to   ____ such a man in a story.罗伯特一直想在故事里添加一个这样的人。A表扬;B生产;C包括;D接受。故选C。

小题17:_ __ Long John Silver, the pirate with a wooden leg,因此,有一条木腿的海盗就诞生了。A然而;B也;C但是;D因此。故选D。

小题18:罗伯特以儿子朋友为创作原型,设计了一个海盗。A受伤;B出生;C雇佣;D写作。故选B。

小题19:thanks to a___ ___ September in Scotland,多亏了苏格兰一个下雨的九月,A下雨的,多雨的;B晴朗的;C凉爽的;D多风的。根据前文可知,罗伯特的儿子是在下雨的时候创作的画,给了爸爸灵感。故选A。

小题20:根据“an adventure story in the boy’s _ _”可知,罗伯特想创作一个冒险故事。A消息;B爱;C幽默的;D冒险的。故选D。

多项选择题
问答题

ABC会计师事务所正在审计D公司20×8年度财务报表,在审计采购与付款循环中的应付账款项目时,注册会计师需要明确应付账款项目审计目标与认定及审计程序的对应关系。
要求:请根据以下资料正确填写下表。
(1)根据已经给出的审计目标写出对应的财务报表认定。
(2)将相应的审计程序代码填写在表中“对应的审计程序”一栏中,每个审计程序代码至少应当选择一次。同时娈将审计程序正确区分是实质性程序还是控制测试。

审计目标 财务报表认定 对应的审计程序
实质性程序 控制测试
资产负债表中记录的应付账款是存在的
所有应当记录的应付账款均已记录
资产负债表中记录的应付账款是被审计单位应当履行的现时义务
应付账款以恰当的金额包括在财务报表中,与之相关的计价或调整已恰当记录

相应的审计程序
1 获取或编制应付账款明细表
2 检查债务形成的相关原始凭证,查找有无未及时入帐的应付账款,确定应付账款金额的准确性
3 检查资产负债表日后应付账款明细帐贷方发生额的相应凭证,关注其购货发票的日期,确认其入帐时间是否合理
4 选择应付账款项目函证其余额和交易条款
5 针对已偿付的应付账款,追查至银行对帐单、银行付款单据和其他原始凭证,检查其是否在资产负债表日前真正偿付
6 检查批准采购标记
7 审核批准采购价格和折扣的标记
8 检查验收单连续编号的完整性
9 检查内部核查标记
10 结合存货监盘程序,检查被审计单位在资产负债表日前后的存货入库资料,检查是否有大额料到单未到的情况,确认相关负债是否计入了正确的会计期间