问题 单项选择题

U会计师事务所的A注册会计师负责对X公司2009年度财务报表实施审计。在处理与审计工作底稿相关的事项时,A注册会计师遇到了以下问题,请代为做出专业决策。

X公司采用计算机处理部分业务,注册会计师形成的部分审计工作底稿以电子信息的形式存在。对这部分工作底稿,符合规定的处理有( )。

A.必须打印,形成工作底稿,以代替原电子形式的工作底稿

B.应将相关信息打印,形成纸质工作底稿,并与电子形式的底稿一并归档

C.可以在打印的纸质底稿上复核,但只保存电子版的工作底稿

D.不能打印,必须在电子版工作底稿上实施复核

答案

参考答案:B

解析:由电子形式的工作底稿打印形成的工作底稿并不能代替原电子形式的工作底稿,两者都应当归人审计档案。

阅读理解

阅读理解。

     It's important to learn about protecting our environment. Here is a 5R rule for us:

     1. Reduce

     If you want to reduce waste, you should use things wisely. Millions of trees are being cut down to make

  paper. If everyone uses a little paper carelessly and throw it out, soon we would not have any trees left. 

 Other things are also being wasted, and people don't know what to do with the waste in big cities. So it is

  necessary to reduce the waste

     2. Reuse

     You should always think of reusing the usable things before throwing them out. Give your clothes you

 do not use or the ones which are too small to the poor. With a family, you may pass on such clothes to

 younger brothers or sisters.

     3.  Recycle

     Bottles, cans and paper can easily be recycled. By doing so, we save lots of time and money. For

 example, coke cans are sent to a factory, where they are smashed flat (压平) and melted (融化) and the

  melted things are made for new coke cans.

     4.  Recover

    When you buy a box of apples, there may be a few rotten(腐烂的)apples. You have two choices: one

  is to throw the whole apple away, or you could cut off the rotten parts and eat the good parts. In this

 way, you are recovering the eatable parts of food.

     5.  Repair

    If one of the legs of your table is broken, you can repair it instead of throwing it away. If you want to

 change for better ones, It is better for you to sell the old things or give them to other people who can use

  them after doing some repair. It is true that North America is a "throw-away" society(社会). But the time

  has come to change our way of life so that we can protect our environment. Every one of us should try

 our best.

1. _____ can be recycled.

    A. Only hard things

    B. Many things

    C. Few soft things

    D. All things

2. The "recover" rule mainly requires us _____.

    A. to throw waste things away

    B. to cover waste things with earth    

    C. to get back the useful parts

    D. to throw the whole things away

3. We can infer (推断) that the writer of this passage may live in _____.

    A. China

    B. Japan

    C. Australia

    D. America

4. Which of the following is true?

    A. We will have no resources(资源) of nature unless we can do with the waste.

    B. Recycling is the best way to save resources.

    C. If we waste less, we can save more resources of nature.

    D. More things are wasted in developed countries than in developing ones.

单项选择题