问题 单项选择题

A注册会计师负责审计甲公司20×8年度财务报表。在考虑甲公司运用持续经营假设的适当性时,A注册会计师遇到下列事项,请代为做出正确的专业判断。

在下列事项中,最可能引起A注册会计师对持续经营能力产生疑虑的是()。

A.难以获得开发必要新产品所需要资金

B.投资活动产生的现金流量为负数

C.以股票股利替代现金股利

D.存在重大关联方交易

答案

参考答案:A

解析:

【答案】A 【解析】本题考核对持续经营能力产生重大疑虑的事项或情况。选项A,被审计单位无法获得必需的资金,则没有能力在盈利前景良好的项目上进行投资并获取未来收益,当现有产品失去市场竞争力时,将直接影响到被审计单位盈利能力,从而对被审计单位的持续经营能力产生重大影响。所以选项A为正确答案。

阅读理解

Identifying young people with the potential to be great athletes has become a serious, business around the world. Many countries, including Australia, have sophisticated(复杂) programs for identifying and nurturing(培养) talent.

The AIS (Australian Institute of Sport) already runs a program that identifies potential winners starting from the age of 12 based on their physical and physiological(生理的) abilities.

Could genetics improve these programs? The problem is that no one gene test is ever going to do an accurate job of identifying someone with the physical attributes of a sporting champion, says Professor North.

"We can think of the elite athlete as what I'd call a complex phenotype(表现型)," she says. “There are going to be a large number of different genes involved. Any one single test is unlikely to be highly predictive.”

Professor Peter Fricker, director of the AIS, agrees. Although he is intrigued in the possibilities of genetic testing, he says using such tests to identify athletes would be difficult. "The feeling I have is that it won't be that easy," he says. "Talent selection is not just about your genes."

Since 2004, the AIS has been forbidden by government from any involvement in genetic work, including genetic testing. But Professor Fricker thinks that is likely to change in the near future. "There's been a shift in view more recently," he says.

When it does, the AIS will resume its work on the genetics of sports performance, Professor Fricker says. They would be particularly interested in looking for more genes that might help shape elite performance, but also for genes that increase the risk of injury.

Last year, the Human Genetics Society of Australasia issued a position statement on gene testing for sport, after concerns that people could use tests to steer children into particular sports.

“The Human Genetics Society thinks there are not enough data to use these tests for determining what sport kids should do,” said Professor David Thorburn, president of the society.

He stressed that genetic tests should not be performed on children, except in very specific medical circumstances.

57.The aim of the AIS’s program is to        .

A.predict how genes are connected with injuries

B.find potential great athletes

C.find out what qualities a professor has through gene tests

D.turn an athlete into a champion by transferring genes

58.By saying “Talent selection is not just about your genes”, Fricker means         .

A.effort is more important than genes in most cases

B.you can’t choose an athlete just depending on genes

C.to research one’s genes takes a long time

D.most people don’t believe in genetic tests

59.The underlined word “resume” in Para. 7 can be replaced by              .

A.stop B.complete   C.reduce      D.continue.

60.What’s Professor David Thorburn’s attitude towards genetic tests?

A.Genetic tests have a negative effect on children.

B.Genetic tests, under certain conditions, can be conducted on children.

C.Genetic tests can reduce the risk of athletes’ injuries.

D.People could use genetic tests to decide what sport kids should take.

选择题