问题 单项选择题

A注册会计师是Q公司2005年度会计报表审计的外勤审计负责人,在审计过程中,需对负责采购与付款循环审计的助理人员提出的相关问题予以解答,并对其编制的审计工作底稿进行复核。请代为做出正确的专业判断。被审计单位记录采购交易之前应编制付款凭单,其控制功能不包括( )。

A.确定供应商发票计算的正确性

B.由被授权人员在凭单上签字

C.对已收货的每张订购单编制一式多联、预先编号的验收单

D.付款凭单后附订购单、验收单、供应商发票

答案

参考答案:C

解析: 被审计单位记录采购交易之前应编制付款凭单,其控制功能包括确定供应商发票计算的正确性;由被授权人员在凭单上签字;付款凭单后附订购单、验收单、供应商发票。

阅读理解

What’s the most important thing for you to have in your life? Somebody mentions(提到) hard-work, others suggest knowledge, love and luck.

If you arrange the 26 English letters alphabetically(按字母表的顺序)and use numbers to represent each of them, for example, 1 for a, 2 for b, 3 for c…, you can change an English word into a number. So hard-work becomes 8+1+18+4+23+15+18+11="98," meaning 98 is its mark; knowledge: 11+14+15+23+12+5+4+7+5="96," while love:12+15+22+5="54," and luck : 12+21+3+11="47," a small mark. None of these words can give one a full mark. What about money or prayer(祈祷)? They can’t , either.

Then what else? Don’t be worried.You can always find an answer to a problem in your life, when you change your way of looking at things or doing things, or your attitude(态度).Yes, attitude is the word. See for yourself: attitude:1+20+20+9+20+21+4+5=100,a full mark.

Different attitudes lead to different courses of life. Most times people hope for a better life. It is possible that one will have a change for the better after one has changed one’s attitude.

When you change your manner and became friendly towards others, you’ll meet more smiling faces towards you. In the same way, if you take a positive (积极地) attitude towards failure(失败),you’ll find it’s also rewarding though it has caused you losses.

小题1:What is the mark of the word “money”?

A.54

B.72

C.96

D.100小题2:In the writer’s opinion, what is the most important thing in a person’s life?

A.Hard-work.

B.Knowledge.

C.Money.

D.Attitude.小题3:According to the passage, if you meet with problems, the best way out is to _______.

A.ask for help from others

B.say your prayers to God

C.change your attitude

D.try maths-solving methods (方法)小题4:From the passage we can learn that ______.

A.different attitudes come from different courses of life

B.mathematics can solve every problem easily in our daily life

C.failure sometimes can bring you good if you take a positive attitude

D.none of the English words except “attitude” equals to 100 or more

单项选择题 案例分析题