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问题 多项选择题


本题型共6大题，20小题。每小题均有多个正确答案，请从每小题的备选答案中选出你认为正确的答案。

A注册会计师是Q公司(上市公司)2009年度财务报表审计的外勤审计负责人，预计审计工作于2010年3月15日结束，正在对销售与收款循环业务进行审计。请代为作出正确的专业判断。

助理人员在审查有关收入与利润项目时，发现了一些问题，其中符合相关规定的有 ( )。

A．助理人员发现Q公司的其他业务的利润占总利润的20%，要求Q公司在附注中按业务种类分项列示其他业务收入数和成本数，并说明情况

B．助理人员计算了本期某产品的毛利率，发现与上期比较波动较大，其中该产品主要是销售给关联方G公司，助理人员决定追加审计程序，查明波动原因

C．2009年12月16日销售一批产品，其销售收入占年收入的4%，但在2010年2月3日，该批产品被退回，Q公司已冲减了2月份的收入和成本，并对相关的账目作了调整

D．为了核查所有销售业务是否登记入账，注册会计师应检查发货单和销售发票号码的连续性，并将其与营业收入明细账核对

答案

参考答案：A,B,D

单项选择题

Passage Four

Social change is more likely to occur in societies where there is a mixture of different kinds of people than in societies where people are similar in many ways. The simple reason for this is that there are more different ways of looking at things present in the first kind of society. There are more ideas, more disagreements in interest, and more groups and organizations with different beliefs. In addition, there is usually a greater worldly interest and greater tolerance in mixed societies. All these factors tend to promote social change by opening more as of life to decision. In a society where people are quite similar in many ways, there are fewer occasions for people to see the need or the opportunity for change because everything seems to be the same. And although conditions may not be satisfactory, they are at least customary and undisputed.
Within a society, social change is also likely to occur more frequently and more readily in the material aspects of the culture than in the non-material, for example, in technology rather than in values; in what has been learned later in life rather than what was learned early; in the less basic and less emotional aspects of society than in their opposite; in the simple elements rather than in the complex ones; in form rather than in substance; and in elements that are acceptable to the culture rather than in strange elements.
Furthermore, social change is easier if it is gradual. For example, it comes more readily in human relations on a continuous scale rather than one with violent changes. This is one reason why change has not come more quickly to Black Americans as compared to other American minorities, because of the sharp difference in appearance between them and their white counterparts.

According to the passage, which of the following is true within a society

A．Social change is less likely to occur in technology than in values.

B．What people learned in their early times tends to change quickly.

C．The basic and emotional aspects of society tend to slow down social change.

D．Strange elements are likely to quicken social change.
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单项选择题 A1/A2型题

腕关节掌侧刃器切割伤后，出现下列哪项体征时说明有正中神经损伤（）。

A.伸指受限

B.外展小指受限

C.外展拇指受限

D.并指功能受限

E.内收拇指受限
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