审计助理人员小王正在审计XYZ股份有限公司2004年的销售业务，假_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题判断题

审计助理人员小王正在审计XYZ股份有限公司2004年的销售业务，假设你是该项业务的外勤负责人，请对以下助理人员的关于销售与收款业务循环内部控制情况予以判断确认。

针对XYZ公司销售与收款业务循环出现的内部控制现状和问题，小王向XYZ公司提出了内部控制设计与执行的许多建议，其中特别是对授权环节提出了可行性建议，小王认为他的以下建议完全符合内部控制规范要求：

(1)只要发生赊销，就一定要进行信用审批，并且信用审批不能由销售部门决定。

(2)销售价格、销售条件、运费、折扣必须经过审批。

(3)对于超过信用政策规定范围的特殊销售业务应当进行集体决策。（）

答案

参考答案：对

解析：

销售与收款业务必须进行授权控制，题中(1)、(2)、(3)属于授权控制明确规定。

完形填空

语法填空 (每小题2分，满分20分) （请考生把答案写在答题卷上）

The holiday’s upon us. After months of study, you have some time to yourself. So, why not read a book? Well, some people will say, ‘Why trouble with books? We have the Internet and __26 media that offer a lot more __27 (colour) programs. Books are history!”But don’t be fooled. There’s still a lot to be said for reading and reading as widely as possible.

One clear reason is that a well-chosen book is a wonderful collection _28 words and expressions, so long as you have a good dictionary, of course. Believe me, it’s far easier to get new English words and expressions from a book or article _ 29 it is from the TV or the Internet.

But an even more important point is _ 30 books give you something that modern media simply can not. The webpage is always full of pictures and the text is often designed to make it as easy to read as possible.

Though “easy” may be welcome, _31 (luck) it’s of little use for any long-time development of reading skills and the general language level. For that, there’s still no substitute(替代品) for a book.

But perhaps the best single reason is that simply __32 (choose) what you read and doing it by yourself _ 33 (mean) that it’s something you do by and for yourself. You can choose what you want to read. It’s hard work, __34 while you are reading, you’ll find that what once __35 (seem) like a duty is now a pleasure.

填空题

要购买25kg煤油，用容积为5L的塑料桶盛装，至少需要带 ____个这样的桶，才能一次将煤油全部装完。（ρ_煤油=0.8×10³kg/m³）