问题 阅读理解

阅读理解.

     It was Thanksgiving morning and m the crowded kitchen of my small home. I was

busy preparing the traditional Thanksgiving turkey when the doorbell rang. I opened

the front door and saw two small children in rags shaking inside the storm door on the

top step.

     " Anyoldpapers ,lady? " asked one of them.

     I was busy. I wanted to say " no" until I looked down at their feet. They were

wearing thin little sandals(凉鞋) , wet with heavy snow.

     "Come in and I'll make you a cup of hot cocoa. "

     They walked over and sat down at the table. Their wet sandals left marks upon the

floor. I served them cocoa and bread with jam to fight against the cold outside. Then I

went back to the kitchen and started again on my household budget.

     The silence in the front room struck me. I looked in. The girl held the empty cup in

her hands, looking at it. The boy asked in a flat voice, " Lady, are you rich?"

     " Am I rich?Mercy , no ! "

     I looked at the old furniture in the room. The girl put her cup back in its saucer

carefully and said, " Your cupsmatchyoursaucers. " Theyleftafter that, holding their

bundles of papers against the wind. They hadn't said" Thank you" . They didn't need

to. They had reminded me that I had so much for which to be grateful.

Plain blue china cups and saucers were only worth five pence. But they matched.

I tasted the potatoes and the meat soup. Potatoes and brown soup, a roof over our

heads, my man with a good steady job-these matched , too.

     I moved the chairs back from the fire and cleaned the living room. The muddy prints

of small sandals were still wet upon my floor. Let them be for a while, I thought, just in

case I should begin to forget how rich I am.

1. Two children came to the lady's front door because_______

A. it was Thanksgiving Day

B. it was too cold outside that day

C. they wanted to collect old papers

D. they wanted to have a cup of cocoa

2. Why did the lady let the children in?______

A. Because she showed great pity on them.

B. Because she had old papers to sell to them.

C. Because she knew them and wanted to make them hot cocoa.

D. Because she wanted to invite them to her Thanksgiving party.

3. The girl thought the lady was rich perhaps in that______

A. she saw that the lady's room was comfortable

B. she saw the cups matched the saucers

C. the furniture in the riving room looks new

D. the boy with her told her about that

4. From the passage , we can infer that whether you are rich or not depends on.______

A. how much money you have

B. what jobs you are doing

C. how you help others

D. how you feel about your life

答案

1-4CABD

单项选择题
问答题

L集团是其所在地区一家中型煤炭企业,主营煤炭采选,销售自产煤炭,煤炭运输等业务。同时,还生产并销售自产的相关矿产机械,矿产内的房地产开发,并提供餐饮、住宿等相关服务,以及煤矸石系列建材产品的生产、销售等。
ABC会计师事务所承接了L集团2011年度财务报表审计业务,双方在2011年8月签订了审计业务约定书。ABC会计师事务所正在进行针对L集团2011年度财务报表审计的计划工作,委派A注册会计师担任审计项目合伙人。A注册会计师已经拿到的财务报表草表显示L集团2011年主营业务收入为18.75亿元(2010年主营业务收入是15.45亿元),税前净利为8400万元(2010年税前净利为7650万元),2011年资产总额为14.25亿元(2010年资产总额为13.50亿元)。除此之外,A注册会计师还了解到有关L集团的下列信息:
(1)L集团的相关矿产机械主要销售给五个重要客户,这些客户采用分期付款的方式支付货款。第一期付款的到期日是订单得到确认的日期,第一期应支付货款的50%;第二期付款的到期日是矿产机械送达的日期,第二期应支付货款的25%;第三期付款的到期日是矿产机械在客户的煤矿得到成功安装的日期,第三期应支付货款的25%。因此,通常情况下,L集团的相关矿产机械从确认订单到最终安装完成大概需要六个月时间;
(2)在2011年12月31日,L集团应收账款明细账显示P煤矿有一笔4275万元的欠款。这是一笔有争议的欠款,L集团销售给P煤矿的矿产机械已经在2011年9月安装完成,并据L集团执行总裁M称该机械已在P煤矿成功运转.但是P煤矿却拒绝支付第三期款项;
(3)L集团的另一个客户Q煤矿在2011年12月通过其律师与L集团取得联系,要求L集团就其钻孔机故障造成一名操作员手臂严重受伤的事件进行赔偿。L集团的执行总裁M告诉A注册会计师完全可以忽略这一事件的影响,因为众所周知Q煤矿的安全设施很差,员工的健康福利也很缺乏,曾多次被媒体曝光,也收到过监管部门的整改通令,因此这次事故完全是Q煤矿的责任。为此,L集团对于Q煤矿在2011年11月发出的两个订单也已经取消了确认;
(4)2011年12月17日L集团进行了所有存货的期末盘点,总工程师根据生产的完工程度估计2011年12月31日在产品的期末计价为1.275亿元;
(5)L集团生产的一种矿产机械的主机是从国外供货商处采购的,该供货商是一家芬兰公司,要求L集团支付欧元。L集团2011年12月31日流动负债中记录的2,250万元的应付账款就是欠该芬兰供货商的货款;
(6)L集团对外销售的矿产机械都附带了一年的质量保证,即在一年内由于机械本身原因出现的故障公司负责免费维修。2011年L集团资产负债表上计提的质量保证准备是3750万元(2010年该准备为3600万元)。该项准备是L集团的执行总裁M根据顾客所报告故障的维修成本估计得出的;
(7)L集团的执行总裁M拥有L集团60%的股份,同时还拥有海蓝集团55%的股份,海蓝集团将其拥有的一处建筑物租赁给L集团作为其公司总部;
(8)M正在考虑在2012年1月末出售其在L集团的部分股份,因此希望A注册会计师能够尽快完成审计工作。
[要求]
根据A注册会计师已经掌握的信息,识别L集团可能面临的重大错报风险。