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问题 多项选择题

中央预算单位应按照财政部和中国人民银行规定的用途使用银行账户，不得（）

A、将预算收入汇缴专用存款和财政拨款转为定期存款

B、出租、转借银行账户

C、为个人或其他单位提供信用

D、以个人名义存放单位资金

答案

参考答案：A, B, C, D

阅读理解

根据短文内容，选择正确答案。

      Mr. Brown lives in a nice house in a small town with his wife (妻子), Mrs. Brown. From Monday to

Friday he works in an office near his house. He is free on Saturdays and Sundays. He has a nice garden beside

his house. He likes growing flowers and he often works in the garden on Saturdays and Sundays. The flowers

are very beautiful and Mrs. Brown likes them very much. She often helps Mr. Brown.

1. Mr. Brown live in ____________ with his wife.

A. a city

B. a small town

C. a big town

2. He works _____________ days a week in his office.

A. four

B. five

C. six

3. He isn't _____________ on Saturdays and Sundays.

A. free

B. busy

C. happy

4. He likes _____________ on Saturdays and Sundays.

A. working in his garden

B. walking in his garden

C. looking at his garden

5. Mrs. Brown _____________ the flowers.

A. likes

B. doesn't like

C. often helps
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多项选择题

会计师事务所对审计工作底稿的归档、修改应进行控制，请代注册会计师对以下事项进行判断。

注册会计师编制的审计工作底稿，应当使得未曾接触该项审计工作的有经验的专业人士清楚了解( )。

A．按照审计准则的规定实施的审计程序的性质、时间和范围

B．实施审计程序的结果和获取的审计证据

C．就重大事项得出的结论

D．会计师事务所应当保留已扫描的原纸质记录
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