问题 多项选择题

A注册会计师接受委托,对甲公司提供鉴证业务。A注册会计师遇到下列事项,请代为做出正确的专业判断。

在确定鉴证标准是否适当时,A注册会计师应当考虑的因素有( )。

A.中立性

B.完整性

C.相关性

D.客观性

答案

参考答案:A,B,C

解析: 本题考查的是对鉴证标准的特征的理解。根据“鉴证业务基本准则”,鉴证标准的特征有其相关性、完整性、可靠性、中立性和可理解性。选项A、B、C正确。

选择题
阅读理解

阅读理解。

     It is sometimes said that English is English and that there are no differences between different kinds of

English, but this is not the case. American English is in general quite different from UK English. The main

differences relate to the use of certain words and to spelling. American English is much more phonetic(与发音近似的)than UK English and in American English a 'z' or a 'c' is often used where an 's' would be

used in British English.

     Words can vary in different types of English as well. An "estate agent" in UK English is someone who

works in "real estate" in American English. British people talk of "rubbish" while the Americans call this

"garbage". The UK people have "bins", but the Americans have "dumpsters".

     The differences between these ways of using English make translating works into English a difficult

business. There are translation tools available on the Internet, but these can often translate words in a very direct way and the end result is a sentence that has lost its meaning.

    The best way of translating any written piece of work into the English language is to first decide what

kind of English you want the piece to be translated into. For example, if it is for a British market, then use

the UK English. For the best result, always use some kind of spelling and grammar checker so you can

make sure that you are using the proper terms, spelling and vocabulary.

1. Which of the following statements would the writer most probably agree with? 

A. UK English is much more phonetic than American English.

B. There are differences between different kinds of English.

C. American English is different from British English only in spelling.

D. It's easier to learn British English than to learn American English.

2. The underlined word "vary" in Paragraph 2 means "______".

A. change

B. argue

C. replace

D. compare

3. It is implied in Paragraph 3 that ______.

A. works translated into English will surely lose their meanings

B. we should never translate words into English in a direct way

C. translating works into English is not difficult

D. online translation tools are not so useful

4. What is the last paragraph mainly about?

A. The advantages of using a spelling and grammar checker.

B. The differences between British English and American English.

C. What we should do when translating something into English.

D. When we should use British English or American English.