问题 单项选择题 A型题

小柴胡汤组成的药物中无()

A.半夏

B.人参

C.黄芩

D.茯苓

E.生姜

答案

参考答案:D

阅读理解

There are 365 days in a year. We sleep 8 hours a day, so we have 122 days for sleeping. Then our work time has 243 days left. But there are 52 weekends in a year. Each weekend is two days. We lose another 104 days a year for work. It takes us about one hour to have breakfast and supper. This comes to 15 days over a year. But we can’t work all that time-we need a holiday. Let’s say we have three weeks’ holiday. We don’t work all day. Four free hours each evening takes up 61 days. We have to remember that we get 2 days’ holiday at Easter, 3 at Christmas and 1 at the New Year. There are also 4 Bank holidays. Take those 10 days away and we have 32 days for work. But then we have one and a half hours’ lunch every day, and half an hour’s coffee break. That comes to 30 days a year. This means that we have only a few days left for work every year!

小题1:How many days do we sleep in a year? ___days.

A.365

B.122

C.8

D.52小题2:We spend 15 days on __________.

A.rest

B.coffee break

C.lunch

D.breakfast and supper小题3:Which of the following is true? __________

A.Each weekend is one day.

B.We have 61 days for free time.

C.We get 3 days’ holiday at Easter

D.Coffee break takes us one hour.小题4:According to the passage, we know that we don’t have ______ time to work every year.

A.much too

B.so many

C.too much

D.too many小题5:The writer means __________.

A.we should know the numbers

B.a few days for work is enough

C.we need more holidays

D.time is important and we’d better not waste(浪费) it

问答题

公开发行股票的X股份有限公司(以下简称X公司)系ABC会计师事务所的审计客户。甲和乙注册会计师负责对X公司2011年度财务报表进行审计,经初步了解,X公司2011年度的经营形势、管理和经营结构与2010年度比较未发生重大变化,且未发生重大重组行为。甲和乙注册会计师获取的其他相关资料如下:

资料一:甲注册会计师获取的X公司营业收入、营业成本的数据如下:

单位:人民币万元

会计期问:2011年度 单位:人民币万元

资料二:经过甲和乙注册会计师的了解,X公司销售与收款循环相关业务流程与内部控制如下(假设不考虑其他内部控制):

(1)X公司设有销售部门、货物保管装运部门、生产部门和会计部门。

(2)销售部门职员接受客户订单,与经批准销售的顺客名单核对,对未列入名单的客户由销售部门经理来决定批准销售与否。

(3)信息管理员Y负责将顾客采购订单和销售合同信息输入W系统,由系统自动生成不连续编号的销售订单(此时系统显示为“待处理”状态)。每周,信息管理员Y核对本周内生成的销售订单。

(4)财务人员P负责对销售发票的编制作内部审查,将销售发票的商品总数与装运凭证的商品总数相核对,将销售发票的商品价格与经过批准的商品价目表相核对,并且重新计算发票计价的正确性。

(5)销售人员Q每月向客户寄送对账单。要求客户将任何例外情况向X公司会计部门报告。

(6)财务人员G负责登记银行存款日记账,每月取得银行对账单,编制银行存款余额调节表,以做到账实相符。

要求:

针对资料一存在的重大错报风险指出注册会计师应实施的主要审计程序。