问题 单项选择题

A注册会计师担任X公司2009年度财务报表审计业务的项目负责人。在审计过程中,A注册会计师需要考虑与审计证据的相关性和可靠性相关的问题,请代为做出正确的决策。

为证明X公司开户银行在11月份确实收到了某一客户的银行汇款,在注册会计师获取的下列审计证据中,最相关的是()。

A.X公司11月份银行存款日记账的借方记录

B.X公司财务负责人11月编制的银行存款余额调节表

C.X公司开户银行出具的11月份银行对账单

D.X公司客户11月份汇款当日寄给X公司的汇款通知单

答案

参考答案:C

解析:

银行汇款时直接汇给银行的,只有银行出具的对账单(C)能直接证明是否收到汇款。D只能证明客户已将货款汇出,不能证明银行已经收到;A、B中的证据类似,都是间接证据。

阅读理解

阅读理解

       Basketball is still a young game. It is just more than a hundred years old. In the winter of 1891, a

certain college(大学) in America was having trouble(麻烦) with its boy students. The weather was so

bad that the students must stay indoors(在室内). Since they could not enjoy(享受) their sports outside,

they were unhappy, and some of them even got into fights(争斗).

      Finally one of the teachers at the college, J.E. Naismith, was asked to invent(发明) a new game for

the students. It was not an easy job because such a game had to be played indoors, and the court(球场)

was not very large.

      Naismith thought for a few days and invented a kind of ball game. It was a fast, exciting game with

much moving and passing. It was played between two teams. To make a score, the ball had to be thrown

into a basket ten feet(英尺) high above the floor on the wall. At each end of the court there was a basket. At first, Naismith had planned to have the ball thrown into a box. As he could not find boxes of the right

size, he had to use fruit baskets instead. That is how the game got its name.

1. How old is the basketball game?

A. 1891.

B. A hundred years old.

C. More than a hundred years old.

D. We don't know.

2. Why must the students stay indoors in the winter of 1891?

A. Because they could not enjoy their sports outside.

B. Because they were unhappy.

C. Because they wanted to play basketball.

D. Because the weather was so bad.

3. Who invented basketball?

A. J.E. Naismith.

B. A teacher in America.

C. A man.

D. A, B, C are all right.

4. How came the name of basketball(篮球这个名字怎么来的)?

A. Naismith named (取名)it.

B. The students named it.

C. The ball had to be thrown into a basket on the wall.

D. We don't know.

5. What's the meaning of the underlined word "court" in third paragraph(第三段)?

A. 法院

B. 球场

C. 教室

D. 院子

单项选择题