问题 多项选择题

A注册会计师接受委托对甲公司2012年初编制的预测性财务信息进行审核。在审核过程中,A注册会计师遇到下列事项,请代为做出正确的专业判断。

预测性财务信息涵盖的期间不应超过管理层可做出合理假设的期间,注册会计师在判断预测性财务信息涵盖期间是否合理时应当考虑的因素包括( )。

A.甲公司的经营周期

B.法律法规的规定

C.管理层所运用假设的可靠程度

D.预测性财务信息使用者的需求

答案

参考答案:A,C,D

解析: 注册会计师可以通过经营周期、假设的可靠程度和使用者的需求等方面考虑预测性财务信息涵盖的期间是否合理,因此ACD是恰当的。

阅读理解

When I was an official of a school in Palo Alto, California, Polly Tyner, the president of our board, wrote a letter that was printed in the Palo Alto Times. Polly’s son, Jim, had great difficulty in school. He was classified as the educationally handicapped and required a great deal of patience on the part of his parents and teachers. But Jim was a happy kid with a great smile that lit up the room. His parents knew his difficulties, but they always tried to help him see his strengths so that he could walk with pride. Shortly after Jim finished high school, he was killed in a motorcycle accident. After his death, his mother submitted this letter to the newspaper.

“Today we buried our 20-year-old son. He was killed in a motorcycle accident on Friday night. How I wish I had known that the last time I had talked to him would be the last time. If I had only known that, I would have said to him, ‘Jim, I love you and I’m always so proud of you.’ I would have taken the time to count the many blessings he had brought to the lives of the people who loved him. I would have taken the time to appreciate his beautiful smile, his laughter, and his genuine love to other people.

“When I put all the good things on the scale and try to balance them with all the irritating (恼人的) things such as the radio that was always too loud, the haircut that wasn’t to our liking, the dirty socks under the bed, etc., I find that the irritations really don’t amount to much.

“I won’t get another chance to tell my son all that I would have wanted him to hear, but, other parents, do have a chance. Tell your young people what you would want them to hear as if it may be your last conversation. The last time I talked to Jim was the morning of the day when he died. He called me to say, ‘Hi, Mom! I just called to say I love you. You have to go to work now. Bye.’ That day, he gave me something to treasure forever. ”

If there is any purpose at all for Jim’s death, maybe it is to make others appreciate life more and to tell people, especially family members, that they should take the time to let each other know just how much they care. You may never have another chance. Do it today!

小题1:Who was Jim?

A.The child of the Tyners’.

B.The writer’s relative.

C.The president of a school board.

D.An official of a school.小题2: What’s the meaning of the underlined phrase “the educationally handicapped”?

A.The learning difficulty.

B.The physical problems.

C.The psychological problems.

D.The communication difficulty.小题3:According to the writer, which of the following about Jim is TRUE?

A.He was always sad about his school marks.

B.His parents always scolded him about his bad school marks.

C.His study needed more attention from his parents and teachers.

D.He was killed in a car accident.小题4:The purpose of Polly’s letter is to                .

A.memorize her son

B.teach parents to appreciate their children

C.teach children how to be good boys

D.give some advice on how to deal with children’s problems

多项选择题