问题 多项选择题

(一)资料
根据年度审计项目计划安排,2005年5月,某审计机关派出审计组对某企业2004年度财务收支进行审计。有关销售与收款业务循环的资料和审计情况如下:
(1)该企业2004年末预收账款余额为520万元,比上年末增加55%。审计人员怀疑该企业存在通过预收账款隐瞒当期收入的行为。
(2)该企业2004年末注销了一笔应收账款120万元,理由是听说债务单位已撤销。
(3)该企业2004年主营业务收入明细账中记有一笔销售退回业务,但该企业不能提供有关的退货原始凭证,进一步审查后,证实该笔业务是虚构的。
(4)该企业2004年12月28日记录了一笔赊销业务收入,相关产品出库单的日期是2005年1月8日。经进一步审查,该笔收入已在2004年末结转成本,相关款项于2005年3月收回。
(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

对于“资料4”,下列说法中正确的有( )。

A.企业的处理方法正确

B.企业的处理方法不正确,造成2004年收入少计

C.企业的处理方法不正确,造成2004年收入多计

D.该项审查属于核实主营业务收入交易的截止期

答案

参考答案:C,D

解析: 本题考查重点是对“营业收入审计——核实营业收入交易的截止期”的掌握。截止期核实在收入、存货、对外投资、期间费用、货币资金等审查中被广泛应用,尤其在营业收入审查中更为重要。检查决算日前后一周或十天的有关收入记录,核对、比较有关的发票、运单以及收据,确认收入的截止期是否正确。如果发货运单显示货物是在本报告期发运的,而相应的收入是在下一报告期记入的,是属于低估收入;相反,如果已记入本期的收入是“应收账款”账户的日期,而相应的产品出库单存根与运单或提货单日期在下一会计期间,表明是高估了收入。对不正当的收入记录要进行调整,在确定了正确的截止期基础上再进行有关方面的进一步审查。因此,本题的正确答案为CD。

单项选择题
阅读理解

Taking a picture of your tongue with a mobile phone could soon instantly tell you how healthy you are. Researchers believe the images can reveal important information about a patient’s health and even give them early warning of serious illness.

A team at the University of Missouri is developing a system that can analyze pictures using a 5,000-year-old Chinese principle, which is based on the flow and balance of positive and negative energies in the body, and uses the tongue as a key to learning about a person’s physical health, or “zheng” according to Chinese medicine.

“Within a year, our goal is to create an application for smart phones that will allow anyone to take a photo of their tongue and learn the status of their zheng,” said Dong Xu, chair of MU’s Computer Science Department in the College of Engineering and the co-author of the latest study.

The software analyzes images based on the tongue’s color and coating to distinguish between tongues showing signs of “hot” or “cold” zheng. Shades of red and yellow are associated with hot zheng, whereas a white coating on the tongue is a sign of cold zheng.

“Hot and cold zheng doesn’t refer directly to body temperature,” said Xu, “Rather, it refers to a series of symptoms associated with the state of the body as a whole.”

For the study, 263 gastritis(胃炎) patients and 48 healthy volunteers had their tongues analyzed. The gastritis patients were classified by whether they showed infection by a certain bacteria as well as the intensity of their gastritis symptoms. In addition, most of the gastritis patients had been previously classified with either hot or cold zheng. This allowed the researchers to test the accuracy of the software’s analysis.

“Our software is able to classify people based on their zheng status. And as we continue to work on the software we hope to improve its ability,” said another co-author Ye Duan, “Eventually everyone will be able to use this tool at home using webcams or smart phone applications, which will allow them to monitor their zheng and get an early warning about possible ailments.”

小题1: The software mentioned in the passage is based on ________.

A.the latest development of smart phones

B.a traditional Chinese medical principle

C.the changes in one’s flow and energy

D.symptoms related with the state of the body小题2:According to Chinese medicine, zheng refers to ________.

A.one’s body temperature

B.the physical health of a person

C.the possible disease of a person

D.the color and coating of one’s tongue小题3:The study led by Dong Xu proves _________.

A.the effect of the software

B.the software’s great prospect

C.the advancement of smart phones

D.the greatness of Chinese medicine小题4:The underlined word “ailments” can be replaced by _________.

A.analysis

B.effects

C.illnesses

D.applications小题5:It can be inferred from the passage that _________.

A.the software still needs improvement

B.the subjects in the study are all gastritis

C.the software has been in market for a year

D.the subjects in the study are classified by age