问题 单项选择题

ABC会计师事务所的注册会计师B负责对乙公司20×9年度财务报表进行审计。在审计银行存款时,B注册会计师遇到下列事项,请代为做出正确的专业判断。

函证银行存款余额是证实资产负债表所列银行存款是否存在的重要程序,下列函证银行存款余额的理解不正确的是( )。

A.注册会计师通常编制银行函证结果汇总表记录检查银行回函情况

B.银行函证需要向被审计单位在本年存过款的所有银行发函

C.如果注册会计师已经直接从某一银行取得了银行对账单和所有已付支票则无需向该银行进行函证

D.注册会计师通过向被审计单位往来银行函证不仅可了解企业资产的存在,还可了解企业账面反映所欠银行债务的情况,并有助于发现企业未入账的银行借款和未披露的或有负债

答案

参考答案:C

解析:选项C错误,即使注册会计师已经直接从某一银行取得了银行对账单和所有已付支票,但仍应向这一银行进行函证。

阅读理解

Looking for a low-cost path to self-knowledge? A way to mine your subconscious①for clues to your motivations, desires and fears? No need to have years of treatment or analysis. Just look to your dreams.

“You can ignore your dreams, but you are really doing harm to yourself,” says Lauri Quinn Loewenberg. “If so, you’re letting red flags pass you by, letting great ideas pass you by.”

Some sleep researchers believe dreams are more directly related to our moods and emotions and can serve as tools to self-understanding. Dreams occur during the REM (rapid eye movement) cycles of sleep each night. For adults, that means about every 90 minutes. The first period of REM sleep may be short, 5 to 10 minutes, followed by longer periods, finally reaching an hour or more in the fourth or fifth period.

When people are dreaming, brain scans show a lot of activities. The brain is online during dreams. The experiences you have during the day are connected during dream sleep. People we know or experiences we’ve had at different times in our lives may be different in the same dream.

AmyBeth Gilstrap has had the same recurring② dream that annoyed her since Hurricane Katrina drove her and her daughter and friends out of New Orleans. Ms. Gilstrap says, “It is always spies. My job is to get people to some place.” She’s certain the dream is related to her effort in the hurricane to help several families leave. Sometimes her cats also are part of that dream. That’s because she went back into New Orleans, before it was allowed, to rescue her cats.

Today, through brain scans scientists have known that the parts of the brain that control emotion and long-term memory are active during REM sleep.

1. The passage is mainly to tell readers ______.

A. dreams are mainly caused by hard work     B. dreams can offer us key to self-knowledge

C. dreams are only activities of our brains      D. how dreams help us solve our problems

2. According to the words from Lauri Quinn Loewenberg, ______.

A. dreams can make you feel badly ill         B. you often have red flags in your dreams

C. dreams will make your life colorful         D. you may get great help from your dreams

3. According to the passage, the underlined word “it” in Paragraph 5 refers to ______.

A. Ms. Gilstrap’s dream   B. Ms. Gilstrap’s job   C. Hurricane Katrina   D. New Orleans

4. According to the passage, when you are dreaming at night, ______.

A. your dream is connected with your work that day

B. the dream will generally last about 5 to 10 minutes

C. the longer dream should be in the later part of the sleep

D. your eyes will still move slowly during the time

判断题