问题 填空题

完形填空

     How often one hears children wishing they were grownups,and old people wishing young again.Each

age has 1.________pleasures and pains,and the happiest person is the one who enjoys what each age

gives him without wasting his time in 2.________(use) regrets.

     Childhood is a time 3.________there are few responsibilities to make life difficult.If a child has good

parents,he is fed,looked 4.________and loved,whatever he may do.It is impossible that he will ever again

in his life be 5.________(give) so much without having to do anything in return.But a child has his pains,he

is not so free to do what he wishes to; he is 6.________(repeat) being told not to do something,or being

punished for what he has done.

     When a young man starts to make his own living,he can no longer expect others 7.________pay for

his food,his clothes,and his room,but has to work hard if he wants to live comfortably.If he spends most

of his time 8.________(play) about in the way that he used to as a child,he will go hungry.And if he breaks

the laws of society 9.________he used to break the laws of his parents,he may go to prison.If,however,

he works hard,keeps out of troubles and has good health,he can have the great happiness of building up

10.________himself his own position in society.

答案

1.its/both  2.useless  3.when  4.after   5.given  6.repeatedly

7.toexpect sb.to do sth.  8.playing  9.as  10. for

单项选择题
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