问题 阅读理解

第三部分阅读理解(共20小题;每小题2分,满分40分)  

A

Forests have always been useful and important to man who make use of them in many ways. Every day trees are serving man everywhere. Trees supply man with fruits and building materials in the form of wood, without trees it would be impossible to build houses, boats, bridges and so on. Furniture such as desks, chairs and beds is made of wood, trees can stop man from terrible heat. They're also useful in preventing good and rich top soil from being washed away during heavy rains.

If there were no trees, heavy rains would wash away the rich surface soil that is so important to plants. The result is that the land will become a desert. There are plenty of desert areas in the world. A long time ago these desert areas used to be very rich areas, but man in the past had no enough knowledge about science of nature, they cut down too many trees in the area where they lived and never planted new ones. By and by the rich surface soil was blown and washed away by strong winds and heavy rains. In the end the rich land changed into useless deserts where nothing could grow.

56 . According to the passage,__________.

A. a long time ago, man didn't know how to make use of wood

B. trees are not as useful as they were in the past

C. trees were more found in the past than they are today

D. people have always found trees useful

57. "Top soil" means____________and is          .

A. useless soil; of no use for plants

B. soil on the surface of the earth; good for plants

C. soil found under the earth; found under the roots of trees

D. dry soil in the desert areas; bad for plants

58. Some deserts were once__________.

A. very good lands  B. covered by ice   C. very cold      D. dry and useless

59. If there were no trees,______________.

A. the land would become better             B. heavy rains would be very clean

C. the rich soil couldn't be kept              D. there wouldn't any plants

60. From the passage, we know that man must__________.    

A. do nothing to keep the balance of nature

B. take his best to keep the balance of nature

C. try his best to keep the balance of nature

D. do his  best to stop the balance of nature

答案

56---60   CABDB  

问答题

天地会计师事务所接受ABC股份有限公司的委托,对其2002年度会计报表进行审计,已于2003年2月10日完成了审计工作。该公司2001年度会计报表的审计工作系由双信会计师事务所完成。天地会计师事务所注册会计师张力、杜若现正草拟审计报告,有以下事项需要考虑:
(1)ABC公司于2001年10月被X公司起诉侵权,至今仍未结案,且该公司的律师对此拒绝提供任何有关诉讼情况。双信会计师事务所也由于此情况,于2002年3月31日签发了保留意见的审计报告。
(2)资产负债表日后,ABC公司持有的短期有价证券2000万元,市价下跌,若此时转让,将导致1000万元的损失。
(3)公司2000年1月以200万元购入一项专利(摊销期10年),2001年末,由于市价下跌,公司计提了80万元的减值准备,2002年公司对该专利摊销了20万元。
(4)2002年12月31日公司的其他应收款中有1200万元的账龄已超过3年,并有迹象表明该款项收回的可能性极小,公司未对其他应收款计提坏账准备。
(5)2002年报表期初余额已经向双信事务所调阅档案,并进行了相应的认定。
要求:
(1)针对上述情况,不考虑重要性水平,注册会计师应作何处理若需提出调整建议,应列示调整分录。
(2)假定注册会计师确定的重要性水平为100万元。ABC公司只接受对事项(2)和(4)的建议,注册会计师张力、杜若草拟了一份审计报告。请指出该审计报告中的不当之处,并予以改正。
审计报告
ABC股份有限公司董事会:
我们审计了后附的ABC股份有限公司(以下简称ABC公司)2002年12月31日的资产负债表、利润表及现金流量表。这些会计报表的编制是ABC公司股东大会的责任,我们的责
任是在实施审计工作的基础上对这些会计报表发表审计意见。
我们按照中国注册会计师独立审计准则计划和实施审计工作。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据,评价管理当局在编制会计报表时采用的会计政策和作出的重大会计估计,以及评价会计报表的整体反映。
我们认为,上述会计报表符合国家颁布的企业会计准则和《企业会计制度》的规定,在所有方面公允地反映了ABC公司2002年12月31日的财务状况和经营成果以及现金流量。
此外,ABC公司于2001年10月被X公司起诉侵权,该诉讼案件截至2002年12月31日仍未确定,且贵公司律师拒绝提供任何情况。担任2001年度会计报表审计工作的双信会计师事务所也由于此情况,于2002年3月31日签发了保留意见的审计报告;正因如此,我们也无法估计该未决诉讼对贵公司2002年度会计报表的影响。
天地会计师事务所(公章) 中国注册会计师:张力
地址( )
2003年2月10日

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