问题 阅读理解

The Taj Mahal (泰姬陵) is considered to be one of the most beautiful buildings in the world and the finest example of the late style of Indian architecture (建筑). It is at Agra in northern India. It lies beside the River Jumna in the middle of gardens with quiet pools.

  The Taj Mahal was built by the Mogul emperor (皇帝) Shah Jehan, who ruled India in the seventeenth century. It is in memory of his favorite wife, Arjumand Banu Bagam, known as Mumtaz Mahal, who died in 1631. The building, which was completed between 1632 and 1638, was designed by a local Muslim architect (建筑师), Ustad Ahmad Lahori. The whole building, with gardens and gateway structures, was completed in 1643. The Taj Mahal stands at one end of the garden tomb with marble (大理石) path. The room is softly lighted by the light that passes through double screens of carved marble set high in the walls. The building now is kept in good condition.

  The Taj Mahal took 22 years to build. Shah Jehan planned a similar building, but in black instead of white, to lie on the other side of the river. But before it could be built, Shah Jehan was imprisoned (监禁) by his son and buried next to his wife in the Taj Mahal.

小题1:The Taj Mahal was built for____ .

A.Mumtaz

B.Shah

C.Either Mumtaz or Shah

D.Both Mumtaz and Shah小题2: Why do you think Shah Jehan was buried next to his wife?

A.His own tomb hadn’t been built.

B.He hoped to be buried there.

C.King and Queen should be buried together

D.He liked Mumtaz all his life.小题3:The passage mainly tells us____ .

A.why the Taj Mahal was built

B.the love story between Shah and Mumtaz

C.some information about the Taj Mahal

D.the Taj Mahal—the pride of Indians小题4:Form the passage we can learn that____ .

A.the Taj Mahal looks more beautiful than before .

B.the Taj Mahal doesn’t exist now.

C.the Taj Mahal has completely changed.  

D.the Taj Mahal has become a place of interest.

答案

小题1:A

小题1:A

小题1:C

小题1:D

小题1:根据The Taj Mahal was built by the Mogul emperor (皇帝) Shah Jehan, who ruled India in the seventeenth century. It is in memory of his favorite wife, Arjumand Banu Bagam, known as Mumtaz Mahal,可知泰姬陵主要莫卧儿皇帝沙贾汗为了纪念他的最爱的妃子Mumtaz Mahal 修建的。故选A。

小题1:根据But before it could be built, Shah Jehan was imprisoned (监禁) by his son and buried next to his wife in the Taj Mahal.描述,可知选A。

小题1:这篇短文主要讲述了泰姬陵的一些历史知识,故选C,告诉我们一些有关泰姬陵的信息。

小题1:根据The Taj Mahal (泰姬陵) is considered to be one of the most beautiful buildings in the world and the finest example of the late style of Indian architecture (建筑). 描述,可知这个地方现在成为了一处名胜古迹,故选D。

问答题 简答题

ABC会计师事务所首次承接甲公司2013年度财务报表审计,A注册会计师担任审计项目合伙人。A注册会计师了解到甲公司在2012年及以前年度是XYZ会计师事务所的审计客户,XYZ会计师事务所对甲公司2012年度财务报表出具了保留意见的审计报告,审计事项涉及甲公司收入确认可能存在虚假信息。A注册会计师同时了解到,中国证券监管部门正在对甲公司连续几年财务报表收入增长、股价增长等问题进行监督检查,但一直未公布最终检查结果。A注册会计师根据其了解的情况制定了以下具体审计计划:(1)A注册会计师直接将甲公司的营业收入的发生认定和应收账款的存在认定作为重点审计领域;

(2)A注册会计师在进行存货监盘前,与甲公司管理层讨论甲公司的存货盘点计划和审计项目组的存货监盘计划;

(3)A注册会计师在对应收账款函证前,向甲公司索取债务人联系方式,以便在资产负债表日后尽早实施函证;

(4)A注册会计师在进驻甲公司时,提请甲公司允许审计项目组接触与编制财务报表相关的所有财务信息、非财务信息,以及允许审计项目组不受限制地接触其认为必要的内部人员和其他相关人员;

(5)A注册会计师在提请甲公司就财务报表是否不存在舞弊提供书面声明时,如果书面声明中回答甲公司财务报表不存在舞弊,则减少对甲公司各业务流程了解的范围,主要依赖控制测试,减少实质性程序,以便提高审计质量的同时降低审计成本。

要求:请根据审计准则的相关规定,结合了解到的甲公司具体情况,对A注册会计师的以上(1)至(5)的具体审计计划进行分析,判断是否恰当,并简要说明理由。

单项选择题