问题 问答题

华荣公司在2004年度的财务会计报告中称其当年的净利润为100万元,而在审计过程中注册会计师王某发现如下问题:该公司于2004年12月销售给西方公司一台机床,销售价格为1000万元(不含增值税),设备已经运抵西方公司,货款已经收讫,华荣公司已经确认了此项销售收入。2005年2月10日华荣公司接到西方公司的通知,获知产品质量存在严重问题,西方公司要求退货,华荣公司在实地检查之后同意了退货,并于当日支付了退货款,退货已经收回,为此华荣公司冲减了2005年2月的销售收入以及相关的成本和税金。已知华荣公司2004年度的财务会计报告经董事会批准于2005年4月20日对外报出。除上述调整事项外,无其他调整事项。

假设华荣公司根据王某的意见进行了调整,则王某应对该公司的财务报告出具何种审计意见

答案

参考答案:如果华荣公司根据王某的意见对上述调整事项进行了调整,则王某可以认为华荣公司2004年度的财务报告在所有重大方面基本反映了该公司的财务状况、经营成果和现金流量,可出具无保留意见的审计报告。

阅读理解

阅读理解。

    Do you ever have a dream of making your home a happier place to be? Maybe there are some points you

will follow:

    Sometimes you don't think your parents are fair to you. When you want to dress in a modern way, your

mum doesn't like you wearing a mini-skirt. When you are making phone calls to friends, they ask if you're

speaking to a boy or a girl. Sometimes it seems that you' re not as close to your parents as you used to be.

How can you become close again?

    "Closing the Gap" by American author Jay McGraw gives advice on how to have a better relationship with

your parents. He gives ways to help you under-stand your parents. When you think "my parents don't want

me to have any fun," that usually means your parents want you to be safe. Both parents and children have

needs. They need to feel they are important and loved. 

    You should tell your parents your needs, and find out what their needs are. Then, you can think of a way

to make all of you happy. He gives you some ideas:

     ①. Make time to talk. You could talk about your school life and your plans for the future.

     ②. Keep a diary. This is to help you understand more about yourself and your feelings.

     ③. Show your parents you are growing up. Wash your own clothes and help around the house.

Your parents will feel that you are no longer a small child.

     If you follow these steps, slowly, you will be able to break down the walls between your parents and

yourself.

1. After reading, we know the article is           . [ ]

A. an introduction of a novel

B. a student's plan

C. an introduction of a book

D. a family's plan

2. Which of the following is not talked in the article?[ ]

A. Children's study and belief.

B. Parents' needs.

C. Keeping a diary.

D. Making phone calls to friends.

3. How can you understand "You' re not as close to your parents as you used to be?" [ ]

A. You didn't have a close relationship with your parents.

B. You had a better relationship with your parents than now.

C. Your parents used to love you more than now.

D. Your parents don't love you any more.

4. What's the writer's attitude (态度) towards the relationship? [ ]

A. No ideas.

B. Scolding.

C. Agreement.

D. Improvement.

5. From the writer's opinion, which statement will you agree as a better way? [ ]

A. Parents are unimportant and needn't love.

B. Children are important and need love.

C. Parents mustn't make children have any fun.

D. Parents and children need to talk to un-derstand more.

单项选择题