问题 问答题

北京东方会计师事务所注册会计师王豪、李民在对ABC股份有限责任公司(上市公司)1997年度会计报表进行审计的过程中,获取的该公司1997年12月31日的相关会计记录资料如下 (计量单位:万元):
要求:请根据上述资料回答下列问题,并将答案填入答题卷的表格内。
(1) 上述项目中适用函证程序的有哪些
(2) 接受函证的对象有哪些

项 目 名 称金 额
银行存款5000
短期投资600
应收票据12000
应收账款(净额)75000
其他应收款24000
存贷84000
固定资产(净值)97800
在建工程26300
应付账款34570
银行借款(抵押借款部分)56800
实收股本(内部职工及社会公众股)18000
资本公积48750
主营业务收入净额675000
主营业务利润67898
利息支出5464

(3)函证的主要内容是什么
(4)可以选用的函证方式是什么(本题13分)

答案

参考答案:

项目名称
阅读理解

阅读理解

     Like any good mother,when Karen found out that another baby was on the way,she did what she could

to help her 3-year-old son,Michael,prepare for a new baby.Day after day,night after night,Michael sang to

his mommy's tummy(肚子).

     Finally,Michael's little sister was born.But she was in serious condition.With sirens (警报) howling in

the night,the ambulance rushed the baby to St.Mary's Hospital.The days inched by.The little girl became

worse.The pediatric(儿科的) specialist told the parents to prepare for the worst.

     Michael kept begging about singing to his sister,but kids are not allowed in pediatric department at

St.Mary's Hospital.Karen made up her mind to take Michael to see his sister.She dressed him in an

oversized suit and marched him into the hospital.He looked like a walking laundry basket,but the head

nurse recognized him as a child and shouted,"Get that kid out of here now!"Karen rose up strong,and the

usually mild-mannered lady glared steel-eyed into the head nurse's face."He is not leaving until he sings to

his sister!"

     Karen towed Michael to his sister's bedside.He gazed at the tiny baby losing the battle to live.And

he began to sing.In the pure-hearted voice of a 3-year-old,Michael sang,"You are my sunshine,my only

sunshine.You make me happy when skies are grey."Instantly the baby girl responded.Her pulse rate

became calm and steady.Her strained breathing became smoother.

     "Keep on singing,Michael.""The other night,dear,as I lay sleeping,I dreamed I help you in my arms…

Michael's little sister relaxed as healing rest seemed to sweep over her."Keep on singin,Michael."Tears

conquered the face of the nurse."You are my sunshine, my only sunshine.Please don't take my sunshine

away."

     The next day-the very next day-the little girl was well enough to go home!

1.Which of the following can be the best title for the passage?

A.It's Hard to Raise a Baby            

B.The Miracle of a Brother's Song

C.Mother's Love                    

D.An Unforgettable Day

2.From Karen's action in the first paragraph we know that        

A.mothers often pay much attention to their newly-born babies

B.mothers often tell their children how to look after their younger brothers or sisters

C.it is good for children to learn to sing songs to babies

D.it often takes some time for a child to accept his/her newly-born brother or sister

3.The underlined word"strained"means"         ". 

A.unnatural          

B.exciting      

C.deep          

D.blocked

4.Which words can describe Michael?  

A.Naughty and annoying.              

B.Strong and brave.

C.Active and careless.                

D.Concerned and determined.