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问题 多项选择题


本题型共6大题，20小题。每小题均有多个正确答案，请从每小题的备选答案中选出你认为正确的答案。

D是M会计师事务所派往L公司执行2009年度财务报表审计的外勤负责人。根据L公司生产经营的特点，D确定将存货项目作为L公司财务报表审计的重点项目，并决定将存货内部控制的测试、存货的监盘作为存货审计的两个重点。请代为作出正确的专业判断。

注册会计师D在了解L公司与存货相关的内部控制时，需要考虑L公司与存货业务相关的职务划分。按照不相容职务分离的基本内部控制要求，以下有关存货的职务组合中，应当严格分离的组合是( )。

A．存货的采购与付款

B．存货的收发与记录

C．存货的销售与收款

D．存货的保管与清查

答案

参考答案：A,B,C,D

单项选择题

实行实物交割的期货交易所发布的信息不包括（）。

A.持仓量、成交量排名情况

B.即时行情

C.期货交易所交易规则及其实施细则规定的其他信息

D.价格预测信息
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完形填空

完形填空:

20090521

 
My ears are recently full of joyous remarks from my friends such as, “Oh, Beckham is so handsome, so cool, that I can’t help falling in love with him!” Or “What perfect skills he has!” Yeah, I agree   36   some degree, though I sometimes do want to ask them how much they  37     Beckham, apart from his appearance and how much they know about football   38   scoring goals. It seems funny that we are crazy for things, with which we are unfamiliar or   39    which we are uncertain, but we all, my friends   40   I, consider this one of life’s 41  .

We need these pleasures to brighten up our lives. But that doesn’t amount to craziness  42   nonsense（胡闹）. As an old saying   43    : “Don’t judge a book by its cover.” We should not   44  anything from its appearance. We should all know, it is one’s good character and great contribution that   45   one a star and unforgettable. Therefore we’d better say   46   about Beckham’s good looks.
If we close our eyes,   47  in deep thought, we can find that the things that   48   us to be in truth happy, sad or touched   49   a clear meaning. If we don’t go deeper and just satisfied with superficial（表面的）things,  50   we will find that we have not really gained anything  51  our first impression has blinded and misled us, and we’ll remain ignorant(无知)  52   we realize that and make some changes.
It is believed that thinking and going deeper than before is a sign of great   53  . If one day we are willing to go deeper into everything, no matter how much it   54   us, we will finally prove how much we have grown up, how much more sensible（理智的）, mature（成熟的）, and intelligent we have   55  .
36．A．to        B．on       C．in        D．at
37．A．learn from      B．learn C．know       D．know about
38．A．rather than      B．except for       C．except      D．apart from
39．A．with      B．in      C．about       D．for
40．A．not        B．as well as C．rather than       D．but
41．A．pleasures B．taste     C．sorrow      D．regrets
42．A．nor        B．and      C．or        D．or else
43．A．speaks     B．talks        C．tells     D．goes
44．A．take       B．judge       C．accept      D．conclude
45．A．makes      B．causes      C．builds      D．create
46．A．better      B．more     C．worse       D．less
47．A．taking      B．leaving     C．falling     D．getting
48．A．move       B．change   C．doubt     D．follow
49．A．lack      B．have        C．include    D．cover
50．A．in fact     B．indeed     C．in a while        D．sooner or later
51．A．so       B．even though    C．because    D．although
52．A．even if     B．although C．unless      D．if
53．A．joy      B．progress   C．effort       D．work
54．A．cares      B．pains       C．delights    D．minds
55．A．come       B．made       C．had        D．become
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