问题 多项选择题

甲注册会计师负责对X公司编制的2011年度财务报表进行审阅。在设计和执行业务时,甲注册会计师遇到下列事项,请代为做出正确的专业判断。

财务报表审阅程序通常包括()。

A.询问采用的会计准则和相关会计制度、行业惯例 

B.询问对交易和事项的确认、计量、记录和报告的程序 

C.实施分析程序,以识别异常关系和异常项目 

D.询问股东会、董事会以及其他类似机构决定采取的可能对财务报表产生影响的措施

答案

参考答案:A, B, C

解析:

财务报表审阅程序包括:(1)了解被审阅单位及其环境;(2)询问被审阅单位采用的会计准则和相关会计制度、行业惯例;(3)询问被审阅单位对交易和事项的确认、计量、记录和报告的程序;(4)询问财务报表中所有重要的认定;(5)实施分析程序,以识别异常关系和异常项目;(6)询问股东会、董事会以及其他类似机构决定采取的可能对财务报表产生影响的措施;(7)阅读财务报表,以考虑是否遵循指明的编制基础;(8)获取其他注册会计师对被审阅单位组成部分财务报表出具的审计报告或审阅报告。

填空题

根据短文内容及首字母提示完成短文。

     Usually, doctors tell some people to go on  diets( 节食).  The doctors hope the diets will make the

people feel b    l    . They hope the diets will make the people healthy.

     Alana was on a diet, but she didn't like it at all. She wasn't a    2    to eat her favorite food by the

doctor. While her brother Frank ate chocolate, she had to eat an apple. Alana was on the diet for two

months. Her doctor was pleased with her. "You have been very good," he said.“You can eat some of

the food you like best but only a little. Don't eat too many sweets. Don't eat too much ice-cream.  If you

do, you will get a lot of weight a    3    . "

     Then the doctor put Frank on a diet. It was a different kind of diet. “You c    4    eat chicken or eggs,

Frank," said the doctor. "They will make you in trouble. "

     "How long will I have to be on the diet?" asked Frank.

     "A long time,” said the doctor.  “Maybe for the r    5    of your life. "

     "But I really  like  chicken,"  said  Frank.

     " You said it is one of the best meat to eat. "

     "It is very good food for most people," said the doctor.  "But when you eat it, it will make you sick. It

is not good food for you. "

          "You're right,"  said Frank.  "Well, I’ll eat more cake instead."

    1.            2.             3.             4.             5.             

阅读理解

阅读理解。

     The use of the word imitation(模仿) reminds me that we ought to make some more

comments on the risk of people imitating what they see on the screen in the way of crime

(犯罪) or violence.First there was always a risk of children acting out scenes which

could be dangerous.For example,I remember a woman who was head of a middle

school telling me that she had happened to look out of her window when the children

were on the playground and had seen them putting a small boy on a chair with a rope

round his neck and the rope over the branch of a tree;fortunately she was in time to get

there before the child was hanged.I remember a film in particular in which the hero who

was imprisoned had escaped by electrocuting(通电触死) his guard,the technique of

doing this being shown in detail.This was the kind of scene which we could cut for these

reasons.

     In films for young people and adults we always tried to keep off the screen the details

of criminal techniques,such as how to open a locked door with a piece of hard plastic or

how to open a safe;if we were consulted(请教) before production,I used to advise that the

details should not be shown.When I gave talks in prisons about film checking I had full

support for this,since fathers who were in prison for criminal offences did not want their

children to get on crime.

     Every time I gave a talk in a prison someone used to mention the French film Rififi

made by Jules Dassin in 1954.This remarkable film showed in great detail a robbery of

a jeweller's shop,the robbery lasting about half an hour and being backed by only natural

sound...one of the most brilliant film sequences(连续镜头) of all time.I remember

our discussion at the time.We thought that the robbery was finished only with the use of

 advanced and obviously expensive equipment and that only the most experienced and skilled

criminals could possibly imitate it;we believed therefore that it was relatively safe.When talking

in prisons some years later I learned that there had been several robberies in which the techniques

had been copied,so perhaps we were wrong.

1.The writer thinks that______.

A.the details of the criminal technique should be kept

B.the details of the crime should not be shown on the screen

C.children should not imitate what they see on the screen

D.it is dangerous to imitate what they see on the screen

2.What is the writer's attitude(态度) towards the film in which the hero had escaped by electrocuting

the guard?

A.The writer likes it very much.              

B.The writer is strongly against it.

C.The writer thinks the film has some value.    

D.The writer does not show his/her attitude.

3.All the following statements about"Rififi"are true EXCEPT______.

A.that the robbery shown needs experience and skills

B.that some very good tools were used in the robbery

C.that the film showed the technique in detail

D.that the technique of the robbery was not imitated

4.It can be inferred from the passage that______.

A.it is hard for children to tell the differences between real life and the imaginary

B.only people in prison support film checking

C.only children imitate what they have seen on the screen

D.the writer used to advise the details of crime should be shown