问题 单项选择题

案例二(一)资料 2012年4月,某审计组对乙公司2011年度财务收支情况进行了审计。有关销售与收款业务循环审计的情况和资料如下。 1.审计人员在调查了解相关会计政策时获知,因近年来原材料成本不断上涨,产成品成本呈逐年上升趋势。2011年,乙公司将产品销售成本的结转方法由原来的先进先出法改为加权平均法。 2.审计人员在对相关内部控制进行测评的基础上,针对主营业务收入采取了如下审计程序: ①编制主营业务收入明细表,并与总账、明细账相核对; ②将年度内各月主营业务收入与上年同期的实际数相比较; ③计算销售毛利率,并与行业平均毛利率进行比较; ④抽取大额主营业务收入明细记录,追查至销售发票存根和发货凭证。 3.乙公司某主要产品的销售毛利率为6%,审计人员经调查了解,发现该类产品的行业平均毛利率为15%。 4.审计人员决定以积极函证方式审查应收账款的真实性,函证过程中实施了如下审计程序: ①由乙公司出纳员负责填写信封并将询证函寄出; ②审计人员编制了函证汇总分析表作为审计工作底稿; ③对一次函证未能在规定时间内回复的,再次寄出询证函; ④多次发函均未能收到对方复函的,建议乙公司作坏账处理。 5.审计人员对应收账款明细账进行审查时发现,2011年6月30日,乙公司收回以前年度已核销坏账320000元,所作会计分录为: 借:应收账款320000 贷:主营业务收入320000 借:银行存款320000 贷:应收账款320000 (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。

针对“资料5”,审计人员能够得出的初步结论为______。

A.乙公司的账务处理正确

B.2011年末应收账款余额被高估

C.2011年度主营业务收入被高估

D.2011年末坏账准备余额被低估

答案

参考答案:C

解析: 乙公司的账务处理正确

阅读理解

For more than two decades, Oprah Winfrey has been the change-your-life champion who ruled over daytime television much like Johnny Caron once ruled late night.

However, now she’s ready to say goodbye, Wimfrey told viewers Friday that The Oprah Winfrey Show would close in September 2011 after 25 years on the air.

“I love this show. This show has been my life. And I love it enough to know when it’s time to say goodbye,” Winfrey said, holding back tears.

Winfrey’s show “is one of daytime television’s very foundations,” said Larry Gerbrandt an analyst for the firm Media Valuation Partners in Los Angeles. “Stations build their schedules around her. They gave it the best time period and used it to promote other shows.”

Winfrey offered no specific plans for the future, except to say that she intended to produce the best possible shows during the final two years.

“I just wanted to say whether you’ve been here with me from the beginning or you joined me last week, I want you all to know that my relationship with you is one that I hold very dear,” she said. “Your trust in me and the sharing of your precious time every day with me have brought me the greatest joy I have ever known.”

The Oprah Winfrey Show’s open atmosphere and frank conversation determined the talk show style and made Winfrey one of the most influential women in the US as well as the wealthiest black woman in the world.

“She has had great effects on today’s society. She’s just part of every one’s life,” said Yasmeen Elhaj, a 19-year-old student from Chicago.

1. Which of the following can be the best title of the passage?

A. Winfrey’s Contributions to TV Show

B. Winfrey’s Show to Close in the Year 2011

C. Winfiey’s Great Influence in the USA

D. Winfrey’s Support for Black People

2. Winfrey’s talk show has lasted________.

A. nearly 25 years                     B. less than 20 years

C. no more than 20 years                D. more than 25 years

3. What can be inferred from the passage?

A. Winfred will change her show style in the coming years.

B. Winfrey will have some other specific plan for the future.

C. Winfred does promote some other shows after her retirement.

D. Winfrey appreciates every moment she has with her viewers.

4. Which of the following can best describe Oprah Winfred?

A. Energetic and funny.                 B. Friendly and clever.

C. Frank and influential.                 D. Active and changeable.

单项选择题