问题 阅读理解
阅读理解。
Dear friend:
     Hello, I'm your new friend. My name is Bob. I'm fifteen. I'm American. I live in New York.
     I am a middle school student. I'm good at maths. It's very interesting. My favourite sport is basketball. 
     And I am not only a basketball fan but also a good player. I like pop music, my friends and I often
sing pop songs together.
      After school I am interested in getting on-line. I have known a lot about China from the Internet.
      Now I'm learning Chinese. I hope I will visit your country one day.
     Please write to me and tell me something about your life. I'm looking forward to hearing from you.
                                                                                                                                             Yours,
                                                                                                                                                Bob
Information Card for Bob:
Age: 1.______Nationality: 2. ______
Favourite sport: 3.______Music he likes: 4.______
Hope: 5. ______
答案

1. fifteen  

2. American

3. basketball

4. pop music

5. visit China one day

单项选择题

2013年4月,某审计组对甲公司2012年度财务收支情况进行了审计。有关情况和资料如下:1.审计人员在对销售与收款业务内部控制进行调查的过程中了解到:销售部门负责赊销信用的审查和批准;仓储部门负责发送货物并填制发货凭证,限制非授权人员接近存货,所有发出的货物必须有经过批准的销货单;财务部门负责销售和收款业务的会计核算,指定由出纳员负责记录主营业务收入明细账,由主管会计负责批准坏账的核销,同时另指派专人负责保管应收票据。2.审计人员运用如下审计方法对销售与收款循环内部控制执行的有效性进行了测试:①检查销售与收款循环中的凭证和记录;②观察销售与收款业务执行情况;③向有关人员询问销售与收款业务情况;④对营业收入的真实性进行分析。3.审计人员对营业收入的实质性审查采取了如下审计措施:①比较各月营业收入的变动情况,了解有无异常情况;②计算主要产品的毛利率并与上年对比,分析有无明显变化;③抽取12月开具的发货凭证,审查相关业务是否全部登记入账;④抽取金额较大的销货发票,与销售合同和主营业务收入明细账相核对。4.甲公司2012年12月31日应收账款余额为5000万元,由100笔赊销业务形成。审计人员按照时间顺序将这100笔业务连续编号为0001至0100,并随机抽取其中25笔进行审查。 这25笔赊销业务账面余额为1125万元,经审定为1000万元。

“资料1”所述情况中,违反内部控制要求的有:()

A.销售部门负责赊销信用的审查和批准

B.仓储部门负责发送货物并填制发货凭证

C.出纳员负责记录主营业务收入明细账

D.主管会计负责批准坏账的核销

问答题 简答题