问题 单项选择题

A注册会计师负责审计甲公司2011年度财务报表。在对持续经营进行审计时,A注册会计师遇到下列事项,请代为作出正确的专业判断。

如果管理层评估持续经营能力涵盖的期间短于自( )起的十二个月,注册会计师应当提请管理层将其至少( )。

A.财务报表日,延长至自财务报表日起的十二个月
B.财务记账日,延长至白财务记账日起的十二个月
C.财务记账日,延长至自财务记账日起的十二个月
D.财务报表日,延长至自财务报表日起的六个月

答案

参考答案:A

解析: 参见审计准则1324号第12条:
在评价管理层对被审计单位持续经营能力作出的评估时,注册会计师的评价期间应当与管理层按照适用的财务报告编制基础或法律法规(如果法律法规要求的期间更长)的规定作出评估的涵盖期间相同。
如果管理层评估持续经营能力涵盖的期间短于自财务报表日起的十二个月,注册会计师应当提请管理层将其至少延长至自财务报表日起的十二个月。

阅读理解

阅读理解

       Everyone knows the smart black-and-white dog that sits on top of a red doghouse with his

best friend-a bird called Woodstock.          

       This year Snoopy tums 60.

       Created by the American cartoonist Charles Schulz in 1950, the clever dog is loved by

generations of kids and adults. He speaks more than 20 languages and appears daily in 26,000

newspapers around the world.

       When Snoopy first appeared, he was just like other pet dogs. But two years later, he had

begun to speak with simple words and sounds.

       By 1957 he could walk on two legs and was going to school with his master, Charlie Brown,

who failed at just about everything.

       Snoopy has done lots of jobs. He has been a bow-tie wearing lawyer, a tennis player and

Olympic figure skater,a world famous grocery cashier, a pilot and even the first astronaut on the

moon.

       However,Snoopy has always dreamed of being a famous writer. The beginning of his story is

always, "It was a dark and stormy night..." Unluckily for him no one has ever wanted to publish

the story.

       Snoopy easily falls in love but always has his heart broken. He eats to forget,but it never

works.

       Snoopy is an insightful, feel-good and sometimes sad dogs. If you think a little about his

words , you might find them full of life lessons. Among his most famous lines are " To live is to

dance , to dance  is to live. "  And  " Yesterday I was a dog. Today I'm a dog. Tomorrow I'll

probably still be a dog. "

                                                      

1. How many cartoon characters are mentioned in the passage?

A. Two.                        

B. Three.    

C. Four.                        

D. Five.

2. How can we know Snoopy is popular in the passage?

A. He appears daily in 26 ,000 newspapers.    

B. He's just like a human.    

C. He has done all kind of jobs.    

D. He's unlucky in life.

3. From the passage we can leam that      .

A. Snoopy has a successful master    

B. Snoopy is a lucky dog in love    

C. Snoopy is a success as a writer    

D. Snoopy can teach us life lessons

填空题