问题 单项选择题

案例一.(一)资料根据审计项目计划安排,2004年4月,某市审计局派出审计组,对该市大型国有企业A公司2003年度财务收支实施审计。审计人员在对销售与收款循环的审计中,实施的审计程序和相关情况如下:1.由于是初次审计,审计人员对该公司销售与收款循环的内部控制进行了详细的调查,调查了解到的部分控制如下:(1)该公司设有专门的信用部门负责客户信用调查,并经授权批准是否给予客户赊销及其信用限额。(2)销售、发货和开票分别由销售部门、仓库和财务部门负责。(3)销货单、销售发票、发货单等都一式数联,预先连续编号。(4)由于客户较多,财务部门人员有限,一般只与业务发生频繁的少数客户对账。(5)该公司采用备抵法计提坏账准备,记录应收账款的会计人员负责批准并转销坏账。2.为了证实上述内部控制措施的有效性,审计人员进行了内部控制测试。3.根据内部控制测试的结果,审计人员决定将实质性测试的重点放在主营业务收入和应收账款的真实性上。其中对应收账款的部分测试情况和结果如下:(1)核对应收账款明细账余额、总账余额和资产负债表中“应收账款”金额三者一致。(2)通过分析性复核,本期应收账款没有异常变动。(3)发函询证应收账款。该公司2003年末应收账款余额为1 200万元,客户78个。审计人员将各客户按照余额大小排列,对前20名的客户,欠账金额910万元,进行积极式函证,收到回函14份,其中13份称应收账款余额正确无误,另外一份甲公司的回函表明A公司账上反映的70万元余额中有50万元货款已于2003年12月27日汇付,因此只欠20万元。(4)取得应收账款账龄分析表。(5)审查了坏账准备的提取和坏账核销的适当性,结果表明,该公司2003年多计提坏账准备100万元。(二)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。

对未收到函证回函的6个欠款户,审计人员首先应当采取的措施是:

A.审查相关销货合同、发票、发货单等,证实应收账款真实性

B.亲自到债务单位调查核实欠款余额

C.直接认可应收账款明细账户余额

D.二次发函

答案

参考答案:D

阅读理解

阅读理解。

     It had been some time since Jack had seen the old man. College, career, and life itself got in the way.

In fact, Jack moved clear across the country in pursuit of his dreams. There, in the rush of his busy life,

Jack had little time to think about the past and often no time to spend with his wife and son. He was

working on his future, and nothing could stop him.

     Over the phone, his mother told him, "Mr. Belser died last night. The funeral is Wednesday."

Memories flashed through his mind like an old newsreel as he sat quietly remembering his childhood days.

     "Jack, did you hear me?"

      "Oh, sorry, Mom. Yes, I heard you. It's been so long since I thought of him. I'm sorry, but I honestly

thought he died years ago," Jack said.

      "Well, he didn't forget you. Every time I saw him he'd ask how you were doing. He'd reminisce(回

忆) about the many days you spent over 'his side of the fence' as he put it," Mom told him. 

     "I loved that old house he lived in," Jack said.

     "You know, Jack, after your father died, Mr. Belser stepped in to make sure you had a man's

influence in your life," she said.

     "He's the one who taught me carpentry. I wouldn't be in this business if it weren't for him. He spent

a lot of time teaching me things he thought were important… Mom, I'll be there for the funeral," Jack

said.

     Busy as he was, he kept his word. Jack caught the next flight to his hometown. Mr. Belser's funeral

was small and uneventful. He had no children of his own, and most of his relatives had passed away.

     The night before he had to return home, Jack and his Mom stopped by to see the old house next

door one more time, which was exactly as he remembered. Every step held memories. Every picture,

every piece of furniture… Jack stopped suddenly.

     "What's wrong, Jack?" his Mom asked.

     "The box is gone," he said. 

     "What box?" Mom asked.

      "There was a small gold box that he kept locked on top of his desk. I must have asked him a

thousand times what was inside. All he'd ever tell me was 'the thing I value most'," Jack said.

     It was gone. Everything about the house was exactly how Jack remembered it, except for the box,

He figured someone from the Belser family had taken it.

"Now, I'll never know what was so valuable to him," Jack said sadly.

Returning to his office the next day, he found a package on his desk. The return address caught his

attention.

     "Mr. Harold Belser" it read.

Jack tore open the package. There inside was the gold box and an envelope. Jack's hands shook as he

read the note inside.

      "Upon my death, please forward this box and its contents to Jack Bennett. It's the thing I valued

most in my life. " A small key was taped to the letter. His heart racing, and tears filling his eyes, Jack

carefully unlocked the box. There inside he found a beautiful gold pocket watch. Running his fingers

slowly over the fine cover, he opened it.

     Inside he found these words carved: "Jack, Thanks for your time! Harold Belser. "

     " Oh, My God! This is the thing he valued most…Jack held the watch for a few minutes, then called

his assistant and cleared his appointments for the next two days. "Why?" his assistant asked.

     "I need some time to spend with my son," he said.

1.  What can be inferred from the conversation between Jack and his mother?

A. Mr. Belser died.

B. Jack's mother was grateful to Mr. Belser.

C. Before his mother's call, Jack often thought of Mr. Belser.

D. Jack moved clear across the country in pursuit of his dreams.

2. Why did Jack think Mr. Belser died years ago?

A. College and career prevented him from remembering Mr. Bleser.

B. Jack was too busy with his business and family to think about Mr. Belser.

C. Jack was too busy realizing his dreams to think about Mr. Belser.

D. His present busy life washed away his childhood memories.

3. Jack's mother told him on the phone about Mr. Belser EXCEPT that ______.

A. Mr. Belser often asked how Jack was doing

B. Mr. Belser's funeral would take place on Wednesday

C. Mr. Belser had asked for Jack's mailing address

D. Mr. Belser had pleasant memories of their time together

4. Why did Belser send Jack his gold watch?

A. Because he was grateful for Jack's time with him.

B. Because he had no children or relatives.

C. Because he thought he had to keep his word.

D. Because Jack had always wanted it during his childhood.

5. Why did Jack say he needed some time to spend with his son?

A. He was very tired of his work and wanted to have a good rest.

B. He had promised to spare more time to stay with his son.

C. He had missed his son and his family for days.

D. He came to realize the importance of the time with his family.

6. Which of the following is the most suitable title for this passage?

A. The Good Old Times                      

B. What He Valued Most

C. An Old Gold Watch                        

D. The Lost Childhood Days

单项选择题