己注册会计师负责对F公司2009年度财务报表进行审计，在确定审计_爱下问搜题

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问题多项选择题

己注册会计师负责对F公司2009年度财务报表进行审计，在确定审计重要性水平过程中，己注册会计师遇到下列事项，请代为作出正确的专业判断。

以下与财务报表层次重要性水平相关的说法中，正确的有( )。

A．财务报表层次的重要性水平常常可以作为确定认定层次重要性水平的参考依据

B．如各个报表的重要性水平有所不同，应从中选取平均数作为重要性水平

C．确定财务报表层次的重要性水平时，要视预期使用者依据财务报表作出经济决策的影响程度而定

D．如所依据的财务报表尚未编制完成，可根据上年报表适当估计年末报表

答案

参考答案：A,C,D

解析：选项B中，如各个报表的重要性水平有所不同，应从中选取最低者作为重要性水平。

选择题

下列词语中加点的字，每对读音都不相同的一组是（3分）

A．缜密∕佯嗔宽宥∕囿于成见纡尊降贵∕长吁短叹

B．稼穑∕樯橹肄业∕肆无忌惮剜肉补疮∕婉言谢绝

C．痼疾∕禁锢箴言∕缄默不语敏行讷言∕方枘圆凿

D．栖身∕哂笑仓廪∕天赋异禀殚精竭虑∕箪食壶浆

完形填空

Every time I passed boys who were playing basketball, I stopped to silently watch them. I really envied them. But as a girl, I once thought that I could 16 play basketball.
I like playing basketball though I'm not good at it. I've had a basketball 17 I was a child. At first, I could play freely because no one 18 when I was just a kid. But as I grew up it seemed harder and harder for me to enjoy basketball.
At school, it was always the boys who played basketball during PE classes. The girls were 19  allowed to play volleyball or badminton.
My parents did not 20 me play basketball at home. "Basketball is not fit for girls," they said.   21 I went to play basketball with my friends, boys 22   at me on the court as if I were an alien.
I was feeling 23  and had lost hope of playing basketball. 24 , something changed the first day of high school. I made some friends who also enjoyed playing basketball. They 25 me to get back on the court.
One of them told me with a smile, "Go your own 26 , let others talk." This girl would always play basketball with me. Even the boy who sat next to me in class talked about 27  with me almost every day.
I was inspired by them. Confidence and passion 28 to my heart. I am ready to stand up and play. I will play as well as I can, 29 for me, even the sky is boundless (无垠的).
Basketball has become an important part of my 30 . I am interested in it. I watch matches and enjoy playing almost every day. Through basketball, not only do I feel happy and confident, but also 31 a lot.
I've heard the NBA star Tracy McGrady say, "Nothing is impossible." It is from an advertisement on TV. I have 32 to realize that life is just like playing basketball. You should have an 33 . After that, just be confident and 34 going. Never give up and you'll make it sooner or later.
I love the motto of the NBA. It can 35 my strong feelings for basketball, "I love this game!"

C．Unexpectedly