问题 不定项选择

案例三  (一)资料  2011年3月,某审计组对丙公司2010年度财务收支情况进行了审计。有关生产与存货业务循环的审计情况和资料如下:  1.审计人员运用分析方法检查存货总体合理性时,对近3年的存货周转率进行了测算和对比分析,发现存货周转率变动幅度较大。  2.审计人员对丙公司的存货实施了监盘,具体工作要点包括:  (1)审计人员参与制订盘点计划;  (2)审计人员自始至终在现场监督盘点的进行;  (3)在监盘过程中,对过期、毁损的存货单独作出记录;  (4)将盘点结果与明细账余额核对。  3.审计人员审查丙公司2010年末存货盘点记录后发现.A材料的盘点结果为800公斤,而该材料账面记录为1000公斤。据丙公司相关人员解释,多记的200公斤材料当时尚在运输途中,该在途材料于2011年1月2日到货并办理入库手续。  4.审计人员重点抽查了B产品的明细记录,2010年12月份B产品的相关明细记录反映:  (1) 12月1日,结存5000件,总成本为350万元;  (2) 12月15日,入库3000件,单位产品成本为750元;  (3) 12月20日,销售6000件,结转营业成本435万元;  (4) 12月31日,结存2000件,总成本为140万元。  丙公司产成品按照实际生产成本入账,发出时采用先进先出法核算。  5.审计人员对产成品进行审查时,采取了如下审计程序:  (1)审查产成品计价方法的合理性;  (2)审查是否接规定计提存货跌价准备;  (3)审查资产负债表日前后若干天产成品的入库单和验收单;  (4)审查资产负债表日前后若千天产成品的销售发票副本和提货单。  (二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

“资料3”中,针对200公斤的在途材料,审计人员应采取的措施有:

A.直接认定账实不符

B.请该公司提供材料采购的证明文件

C.直接要求谈公司调减2010年财务报表中的存货余额

D.审查该公司2011年1月2日的收货及入库记录

答案

参考答案:B,D

阅读理解

Wild Blue is a none-of-a-kind, geography-oriented exploration and adventure center for children aged 3 through 10.Our mission is to immerse(使沉浸于)children and their families in experiences that relate to the people,places and natural elements of the wonderful planet we live on.All our programs are developed and led by our own world-class team of explorers and educators.The following is a brief introduction to some of our classes:    

Global Kitchen

All over the world,people gather together to share meals.In this class, children will learn about the cuisine of a foreign country or region while they create a delicious snack. Recipes will be kid-friendly, and use ingredients(原料)from the country of origin.Your child will learn healthy,easy-to-create recipes he can bring home to share!

Documentary Filmmaking

This 50-minute video documentary film class is specially designed for our 6and 7 years old explorers.Classes will concentrate on the basics of visual storytelling and include subject discovery, story development, storyboard, filming,editing and presenting.Participants will work as a team to produce their own documentary, which will then be screened for friends and family at the course’s conclusion.

Exploring the Wonders of Earth

Designed specifically with our youngest explorers in mind, this semester-long program will expose your child to a wide variety of exciting scientific events that occur on our planet,from chocolate melting,to volcanoes erupting,to seeds sprouting.Through this course children will begin to develop an awareness of the science that makes the earth a marvelous place.

A World of Arts and Crafts

Whether you are seeking to simply extend your child’s time at Wild Blue or looking for a favorite pastime,we offer our own unique version of arts and crafts.Focusing on using found objects,this course encourages children to draw creative inspiration from cultures around the world.This course is available,upon request, as an additional class in your child’S schedule.

68.We can know from the passage that Wild Blue      

A.aims to urge people to protect the environment

B.is specially designed for children and teens

C.focuses on the relationship between people

D.permits adults to participate in its activities

69.Children who study documentary filmmaking     .

A.are supposed to work in teams

B.have to sign up with several friends

C.will learn everything about filmmaking

D.will make a documentary on their family

70.Those who take the“Exploring the Wonders of Earth” course can       .

A.learn to make chocolate

B.see volcanoes erupting in person

C.know more about exciting scientific events

D.make the world more marvelous

71.A World of Arts and Crafts is designed       .

A.for new beginners with artistic talent

B.for children to improve their drawing style

C.to help children learn about arts and cultures

D.to teach children how to spend their spare time

问答题 简答题