问题 多项选择题

ABC会计师事务所的注册会计师B负责对乙公司20×9年度财务报表进行审计,注册会计师B了解到乙公司采用永续盘存制核算存货。乙公司的存货是由少数项目构成的。在实施存货监盘程序时,注册会计师遇到以下事项,请代为做出正确的专业判断。

有关存货审计的下列表述中,不恰当的有( )。

A.对存货进行监盘是证实存货“完整性”和“权利和义务”认定的重要程序

B.对难以盘点的存货,应根据企业存货收发制度确认存货数量

C.存货计价审计的样本应着重选择余额较小且价格变动不大的存货项目

D.存货截止测试的主要方法是检查存货盘点日前后的存货收发及移动的凭证,检查库存记录与会计记录期未截止是否正确

答案

参考答案:A,B,C

解析:在选项A中,对存货监盘主要是用来证实存货的“存在”认定;在B选项中,对难以盘点的存货应当检查购货交易凭证或资产负债表日后的销货交易凭证;在选项C中,存货计价审计的样本应选择余额较大或价格变动较频繁的项目;选项D的表述是恰当的。

单项选择题
阅读理解

You speak, write a letter, make a telephone. Your words carry a message. People communicate with words. Do you think you can communicate without words? A smile on your face shows you are happy or friendly. Tears in your eyes tell others that you are sad.

When you put up your hands in class, the teacher knows you want to say something or ask questions. You shake your head, and people know you are saying "No". You nod and people know you are saying "Yes". Other things can also carry messages. For example, a sign at the bus helps you to know which bus to take. A sign on the door helps you where to go in or out. Have you ever thought that there are a lot of signs around you and that you receive messages from them all the time? People can communicate in many other ways. An artist can use his drawing to tell beautiful mountains, about the blue sea and many other things. Books are written to tell about all the wonderful things in the world and also about people and their ideas. Books, magazines, TV, radio and films all help us communicate with others. They can help us to know what is going on in the world and what other people are thinking about.

小题1:People communicate ________.

A.with words only

B.in many different ways

C.in letters and drawings

D.with smiles, tears and hands小题2:Signs can carry as many _________ as words.

A.questions 

B.examples

C.tears and smiles

D.messages小题3:Which of the following is not talked in the passage as which can help us communicate?

A.books and magazines

B.TV and films

C.newspapers 

D.radio小题4:Communication is important because it can help people to ______.

A.understand the world and other people better around us.

B.teach each other to speak, write, read and draw.

C.know what other people are thinking about

D.learn about mountains,blue sea and other things.小题5:The best title(题目)for this short passage is _________.

A.Signs Carry Messages

B.The important Communication

C.Words, Signs and Drawing

D.Ways of Communication.