问题 问答题

注册会计师甲和乙在审计D公司年度会计报表时,注意到与购货和付款循环相关的内部控制存在缺陷。他们认为D公司管理当局在资产负债表日故意推迟记录发生的应付账款,于是决定实施审计程序进一步查找未入账的应付账款。请问注册会计师甲和乙应如何查找未入账的应付账款

答案

参考答案:

解析:注册会计师甲和乙查找未入账应付账款的审计程序如下: (1)检查D公司在资产负债表日未处理的不相符购货发票及有材料入库凭证但未收到购货发票的经济业务。 (2)检查D公司在资产负债表日后收到的购货发票,确认其入账时间是否正确。 (3)检查D公司在资产负债表日后应付账款明细账贷方发生额的相应凭证,确认其入账时间是否正确。

单项选择题
完形填空

第二节完型填空(共20小题;每小题1.5分,满分30分)

阅读下面短文,掌握其大意,然后从36—55各题所给的四个选项(A、B、C和D)中,选出最佳选项

In a class I teach for adults, I recently did the “unpardonable.” I gave the class homework!

The assignment (任务) was to “go to someone you love   36   the next week and tell them you love them. It   37  to be someone you have never   38   those words to before or at least haven’t shared those words with for a long time.” That doesn’t   39   like a very tough assignment,   40   you stop to realize that most of the men  were over 35 and were   41  in the generation of men that were taught that expressing emotions is not “macho (男子汉气概的).” Showing feelings or crying (heaven forbid!) was just not done   42  this was a very threatening assignment for some.

At the   43   of our next class, I asked if someone wanted to   44   what happened when they told someone they loved them. I fully expected one of the   45   to volunteer, as was usually the   46 , but on this evening one of the men raised his hand. He appeared quite moved and a bit   47  . As he unfolded out of his chair, he began by saying, “Dennis. I was quite   48   with you last week when you gave us the assignment. I didn’t feel that I had   49  to say those words to and   50 , who were you to tell me to do something that personal? But as I began driving home my conscience (良知) started talking to me. It was telling me that I   51   exactly who I needed to say I love you to. You see, five years ago, my father and I had a heated   52   and really never resolved it since that one. We   53  seeing each other unless we absolutely had to at Christmas or other family gatherings. But   54   then, we hardly spoke to each other. So last. Tuesday   55  I got home, I had convinced myself. I was going to tell my father I loved him.”

36.A.after  B.before      C.for    D.within

37.A.has to       B.ought to    C.had better D.can

38.A.told   B.said   C.talked       D.spoken

39.A.look  B.hear  C.listen D.sound

40.A.when B.until  C.that   D.unless

41.A.born  B.grown      C.raised       D.risen

42.A.And  B.But   C.So     D.For

43.A.beginning B.end   C.middle      D.stating

44.A.announce  B.share C.answer      D.ask

45.A.men  B.adults       C.students    D.women

46.A.case  B.thing C.story D.experience

47.A.afraid       B.shaken      C.terrible     D.worried

48.A.happy       B.pleased     C.angry       D.satisfied

49.A.everybody       B.nobody     C.someone   D.anyone

50.A.else   B.except      C.beside       D.besides

51.A.thought    B.considered       C.knew D.guessed

52.A.disagreement    B.encouragement C.disappointment D.discouragement

53.A.imagined  B.risked       C.avoided    D.escaped

54.A.still   B.even  C.just   D.only

55.A.by the time      B.at the time       C.for the time      D.during the time