问题 多项选择题

2009年6月,某企业审计部门对下属全资子公司甲公司的财务收支情况进行了审计。有关甲公司销售与收款业务、采购与付款业务、生产与存货业务、货币资金、筹资与投资各循环,有关审计的资料和审计情况如下:
1.甲公司在销售与收款业务的管理办法中规定:在向客户赊销货物时,需经过专门设立的信用部门批准;负责应收账款的会计人员每月编制对账单与客户对账;总经理助理定期检查销售与收款情况。
2.甲公司在采购与付款业务的管理办法中规定:提出采购申请与批准采购申请相互独立;采购部门批准请购并负责采购;验收部门与财会部门相互独立。
3.甲公司在生产与存货业务的内部控制中规定:采购部门与验收、保管部门相互独立;存货盘点由独立于保管人员之外的其他部门人员定期进行;管理当局通过授权程序、成本会计制度控制、永续盘存制等信息传递程序实施严格控制;限制非授权人员接近存货。
4.甲公司在货币资金业务的内部控制中规定:支票的签发与出纳相互独立;由出纳员以外人员编制银行存款调节表;对于与此循环有关的信息传递程序实施严格有效的控制;限制接近货币资金进行实物控制。
5.甲公司在筹资与投资业务的内部控制中规定:筹资、投资业务执行与记录相互独立;所有的资本交易事项,都必须经过企业最高权力机构的事先审批与授权;最高管理机构制定举债政策及内部批准程序;进行投资时,有正式的授权审批程序;由股东大会或董事会做出利润分配决定;限制非授权人接近实物文件和实物资产。
要求:根据上述资料,从下列问题的备选答案中选出正确答案。

甲公司在筹资与投资业务的下列措施中,符合内部控制测试程序的有( )。

A.查阅董事会颁布的有关章程、制度

B.分析、核实股本账户

C.了解与描述资本投入业务的内部控制

D.查阅股票发行的有关文件

答案

参考答案:A,B,C,D

解析:[大纲要求] 掌握 [真题解析] 本题考查重点是对“资本投入的内部控制测评”的掌握。资本投入的内部控制测评包括:①了解与描述资本投入业务的内部控制;②查阅董事会颁布的有关章程、制度,了解企业对资本投入业务的有关规定,索取并阅读企业中经董事会制定并颁布的有关章程与制度;③查阅股票发行的有关文件;④分析、核实股本账户;⑤评价资本投入内部控制。因此,本题的正确答案为ABCD。

阅读理解

FOR many young people, having to attend school with a parent would be their worst nightmare. However, Senior 1 student Li Qinmei is happy taking her father with her as long as she can go to classes. He is disabled and unable to take care of himself.

The 16-year-old country girl in Zhucheng, Shandong Province has experienced one disaster after another in her short life. Li lost her mother at three. Four years later, her father became paralyzed after a tractor accident. At 12, her misfortune returned with the death of her grandma. Since then she has been forced to shoulder all the responsibility for her broken family.

Li learnt to cook and managed to live a life with an allowance of only 24 yuan per month. The most difficult thing she had to deal with was helping her father bathe, dress and use the toilet as he could hardly move.

"I felt embarrassed, and so did my dad. It was really hard at the beginning," she recalled.

During most of her junior school years, Li went to classes only once a month as her father was seriously ill at the time. "I taught myself at home and asked teachers for help on my school days," she explained. Li's hard work paid off this fall. She was admitted by Zhucheng No 1 High School, a local key school, based on her good performance in the entrance exams. The school offered Li and her father a room on campus to live in so she could look after him during breaks.

Once in a while, Li felt sad when she saw her classmates going shopping or hanging out with friends. "I envy them sometimes because they have both mum and dad to look after them. However, I soon feel relieved as I still have my dear dad with me," she said.

Li admitted that the difficulties in life had taught her to be strong. "I believe I will go on and continue my studies at a good university," she said, in a confident tone.

Her teacher Mr. Wang has the same belief. Li made great progress in the recent monthly exams. "She works hard and is always eager to excel (好强的). It's not easy for her never to be late for school, but she has managed to make it work," Wang said.

56. Li Qinmei has to shoulder the family because ________.

A. her father was badly injured in a car accident  

B. her grandma died when she was 12

C. her mother passed away when she was 3  

D. misfortune in her life forced her to do so

57. From the passage we can infer that _________.

A. Li Qinmei doesn’t like others talking about her father

B. many young students hate going to school with their parents

C. Li Qinmei has made great progress in her study

D. Li Qinmei has lost three relatives and has to take care of her father

58. What’s the meaning of the underlined phrase “hanging out” in the passage?_________.

A. playing outside    B. working hard    

C. exchanging ideas    D. talking happily

59. According to the passage, which statement is Not True? __________.

A. Li Qinmei was admitted to a local key school because of his good scores in the exams

B. Li Qinmei is very embarrassed when she helps her father bathe

C. Li Qinmei often goes to attend her father after class

D. Li Qinmei is able to go to class on time though she has to attend her father

单项选择题

案例五:


一般资料:求助者,女性,27岁,未婚,某公司职员。
案例介绍:求助者的父亲多年前因病去世,母亲辛苦地把她抚养成人,母女感情很好。一年前母亲突发脑血管意外,经治疗保住了生命,目前瘫痪在床,语言功能也受到严重影响。求助者一直精心照顾母亲,尽管辛苦,但毫无怨言。一天同事无意中说道:“您妈活着真是受罪,还不如早点死了解脱了呢!”求助者当时没有在意,晚上想起同事的话,也觉得有道理,但马上想到母亲抚养自己很不容易,自己怎能这么想呢但从此后“我妈活着真是受罪,还不如早点死了解脱了呢!”这个想法经常出现。求助者觉得自己不该这么想,害怕自己控制不住会做出傻事,拼命想控制住这个想法,但始终控制不住。求助者内心非常苦恼,想摆脱但摆脱不了。以后逐渐加重,反复思考自己的想法有没有错误,为此经常耽误公司的事,影响了工作,受到同事的指责。求助者也知道有些事没有必要反复思考,但无法自拔。求助者为此内心焦虑不安,情绪烦躁,晚上难以入睡,白天没精神。自己主动要求治疗。
心理咨询师观察了解到的情况:求助者性格内向,自我要求严格,做事认真细致,做什么事情都要做到最好。父亲去世后母亲没有再婚,把全部心思放在求助者身上。求助者懂事、孝顺,在亲朋好友眼中是好孩子。

在本案例中,要建立良好的咨询关系,其基础是( )。

A.咨询态度

B.咨询理论

C.咨询方法

D.咨询技能