问题 单项选择题

内部控制,是指一个单位为了实现其经营目标,保护资产的安全完整,保证会计信息资料的正确可靠。确保经营方针的贯彻执行,保证经营活动的经济性、效率性和效果性而在单位内部采取的自我调整、约束、规划、评价和控制的一系列方法、手续与措施的总称。
根据上述定义,下列属于内部控制的是:

A.长江公司勇于履行自己的社会责任,响应环保组织的号召,将对不利于周边环境保护的项目下马
B.蓝天公司财务部在年终结算时,工作量很大,为了按时将相关报表报出,员工都纷纷加班工作
C.大海公司在总结以往工作的基础上,借鉴其他兄弟企业的管理经验,制定了一项关于员工临时休假或出差的工作交接制度
D.为了规范企业会计行为,某市国资委印发了《某某市国有企业账销案存资产管理工作规则》的通知

答案

参考答案:C

解析: 内部控制定义的要点是:单位自己在单位内部采取的自我调整、约束、规划、评价和控制的一系列方法、手续与措施的总称。A项是单位日常的业务活动,B项是单位员工自发的行为.都不是“一系列方法、手续与措施”;D项是政府的行为,不是单位自己的行为。C项符合定义。故答案选C。

阅读理解

阅读理解。

     Walking at night can be very dangerous. The advice below can make your walking safer.

    ◆Avoid (避免) walking or running alone at night. Instead, go walking or jogging with a friend.

    ◆Do not use headphones (耳机) while walking, driving or jogging. You need to hear what is going on

around you.

    ◆Always walk in well-lighted area. Don't use short cuts (捷径).

    ◆After dark, keep away from large bushes or doorways where someone could be hidden (躲藏).

    ◆If someone in a car asks for directions, do not approach (接近) the car. Answer from a distance.

    ◆If someone follows you, go to an area with lights and people or walk in a different direction.

1. The writer gives us ______ pieces of useful advice in the passage. [ ]

A. Four

B. Five

C. Six

D. Seven

2. If you have to go home at night, what should you do? [ ]

A. Walk with a friend.

B. Walk slowly alone.

C. Walk in quiet area.

D. Walk wearing headphones.

3. We should keep away from large bushes at night because ______. [ ]

A. there are many snakes

B. bad men may be hidden there

C. bushes are too dirty

D. we may be tripped (绊倒) by the bushes

4. A car stops beside you, and the driver opens the door and asks for directions, you should ______. [ ]

A. say nothing to him

B. run away as fast as possible

C. answer him from a distance

D. come into the car and tell him the way

5. The passage mainly tells us ______. [ ]

A. how to walk with a friend

B. how to make use of the light

C. how to use short cuts

D. how to avoid dangers when walking at night

解答题