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问题 单项选择题

A注册会计师在ABC会计师事务所承担验资工作底稿的复核职责。在2005年度承办的验资业务的相关验资工作底稿中，存在以下事项，请代为做出正确的专业判断。
如已设立企业对收到的实收资本及相关的资产、负债尚未按规定进行会计处理，注册会计师在接受委托进行验资时，应当( )。

A．拒绝接受验资委托

B．中止验资业务约定

C．在验资报告说明段子以反映并说明理由

D．在验资报告中不予反映，但应提请被审验单位及时进行会计处理

答案

参考答案：C

单项选择题

In the United States and in many other countries around the world, there are four main ways for people to be (91) about developments in the news: newspapers, magazines, and radio or television news broadcasts. A person may use one, or all, of these (92) for information. Each source is useful in its (93) way. Newspapers and magazines can give much information about a particular event. They may (94) some history of the event, some of its (95) , some of its effects, or perhaps give an (96) or point of view on a particular development. Radio and television can help a person to be well informed about what is happening each day. It is also (97) to listen to radio or watch TV (98) do something else at the same time. Many people can listen to the news on their car radio while driving (99) . For the student of English as a foreign language, an English language newspaper may be the most helpful news source that will also (100) you practice in reading English.
Most daily English language newspapers are not very hard to find. They are interesting and helpful in many (101) . In some of them, you may be able to find news about your (102) country. You will find news and information about important national and international political (103) . (104) what you are interested in, you can probably find something in the newspaper about it. A(n) (105) in the newspaper may help you solve a problem. Other stories may be about good movies, concerts, or TV shows.
Usually, an English language newspaper has several (106) or parts. Each part of the newspaper (107) stories about different kinds of news. Some sections have a lot of advertisements which may be helpful if you want to save money. By reading the advertisements, you may find something you want (108) sale. Or you may find that two stories are advertising the (109) thing, but at one store the price is lower. Other sections may have (110) advertisements or have only a specific type of advertisement to interest the people.

A．developments

B．progresses

C．improvements

D．breakthroughs
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选择题

I think it ______ that she should be knowledgeable about computers for her present job.

A．urgent

B．normal

C．gifted

D．essential
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