A注册会计师是B公司2005年度会计报表审计的外勤负责人，A注册会_爱下问搜题

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问题单项选择题

A注册会计师是B公司2005年度会计报表审计的外勤负责人，A注册会计师在编制审计计划时遇到以下问题，请代为做出正确的专业判断。

A注册会计师告诉其助理人员，在运用分析性复核程序时应特别注意某些账户数据之间的相互联系，这些联系可能会使我们收集到高质量的审计证据，请问下面哪个账户可能存在这种联系( )。

A．“应收账款”账户
B．“管理费用”账户
C．“应付账款”账户
D．“应付工资”账户

答案

参考答案：A

解析：应收账款账户同坏准备账户在数据之间有相互联系。

补全对话，情景问答

看图，补全对话。

1. — How do you go to Hong Kong (香港)? — I usually go there by _______________.
2. — Do you walk to school every day? — No, I often take a _______________ to the school.
3. — Look! The _______________ is coming. — Yes. Let's get on.
4. — Where are you going? — We are going to leave for Shanghai to see my _______________.
5. — When do you leave? — About 8: 00. We may meet at the _______________ _______________ at that time.

完形填空

When my twin sons, Chad and Brad, were born, I was concerned about everything. Five years later, our little girl, Becky   1 our family. I wanted everybody to be healthy and happy. I worked hard to see that they were.
As the kids grew older, I worried about headaches, throat infections and many other common childhood illnesses．I didn’t like it when the boys spent time “warming the bench (板凳)” during Little League football games. I worried about Becky when she 2   the ball while playing softball．Before long, the teen years were upon us. I stayed up late at night waiting for the boys to return home．Many times the   3   crossed my mind that I would call the police if they weren’t home on time.   4 , they always arrived home safe and sound before I had to take such   5  .
“Please don't ever call the police,” one of the boys said when I   6  him after a late arrival. The day the boys moved away to college was a(n)   7  day indeed. I worried about their being able to take care of themselves. Would they starve?
A few months after the boys left college, our   8  rang in the middle of the night. It startled (惊醒) us when we looked at the clock．It was 3 o’clock in the morning. “Something must be wrong,” I shouted to my husband, Roy, as we both jumped up．We ran to the door, opened it, and there stood a police officer.
“You need to call your sons,” he    9   announced. I picked up the telephone, but unfortunately, it was   10  . A line outside had been accidentally cut. Roy and I jumped into the car and   11  to the nearest telephone．My stomach ached．My husband was   12  so badly that he could hardly dial the number.
On the first   13 , Chad answered the telephone. “What's wrong?” Roy shouted into the receiver (听筒). “We were worried about you,” Chad told him. “We’ve been trying to call you all night, but you didn’t   14 .We called the police and asked them to go and check on you.”
For the first time in their lives, the boys were worried about us. And they were the ones who   15   had to call the police.

D．appreciated

B．embarrassing