问题 单项选择题

关于项目的可行性研究,以下论述中不正确的是______。

A.项目的初步可行性研究和详细可行性研究的主要内 * * 本相同

B.初步可行性研究的结论包括四种:肯定,立即上马;肯定,进入详细可行性研究;展开专题研究;否定,项目下马

C.初步可行性研究的方法很多,如:经济评论法、市场预测法、投资估算法、增量净效益法等

D.详细可行性分析的内容包含有项目的经济和社会效益分析

答案

参考答案:C

解析:[分析] 项目的初步可行性研究和详细可行性研究主要是内容详略程度不同,核心研究内容没有实在区别,否则就没有连续性。
初步可行性研究的结论包括四种:肯定,立即上马;肯定,进入详细可行性研究;展开专题研究;否定,项目下马。从逻辑上分析该项也没有漏洞。
初步可行性研究是在项目意向确定后,对项目的初步估计,并不需要非常精确,因此,不需要经济评论法、市场预测法、投资估算法、增量净效益法等这些方法。

阅读理解

阅读理解。

     Among rich countries, people in the United States work the longest hours. They work much longer than

people in Europe. This difference is quite surprising because productivity per hour worked is the same in the

United States as it is in France, Spain and Germany, and it is growing at a similar speed.

     In most countries and at most times in history, as people have become richer they have chosen to work

less. In other words they have decided to"spend" a part of their extra income on a fuller personal life. Over

the last fifty years Europeans have continued this pattern, and hours of work have fallen sharply. But not in

the United States. We do not fully know why this is. One reason may be greatly lower taxes in America,

which increase the rewards to work. Another may be more satisfying work, or less satisfying personal lives.

     Longer hours does of course increase the GDP. So the United States has produced more per worker than,

say, France. The United States also has more of its people at work, while in France many more mothers and

older workers have decided to stay at home. The overall result is that American GDP per head is 40% higher

than in France, even though productivity per hour worked is the same.

     It is not clear which of the two situations is better. As we have seen, work has to be compared with other

values like family life, which often get lost in its interest. It is too early to explain the different trends (趋势)

in happiness over time in different countries. But it is a disappointing idea that in the United States happiness

has made no progress since 1975, while it has risen in Europe. Could this have anything to do with trends in

the work-life balance?

1. From the text we know that author ____.

A. says nothing certain about which pattern is better

B. prefers shorter working hours to longer ones

C. believes that longer working hours is better

D. thinks neither of the patterns is good

2. In the last paragraph, the underlined word "which" refers to ____.

A. family life

B. situations

C. other values

D. trends

3. What message can we get from the text?

A. People all over the world choose to work less when they are richer.

B. Americans are happier than Europeans.

C. The GDP of Europe is higher than that of America.

D. Two possible reasons are given for working longer hours in the US.

4. Which of the following would be the best title for the text?

A. Staying at Home

B. Work and Happiness

C. Work and GDP

D. Americans and Europeans

问答题

ABC会计师事务所为建立健全适用于本所的业务质量控制制度,根据中注协发布的会计师事务所业务质量控制准则起草了与业务质量控制相关的政策与程序,并分发给全体执业人员征求意见。下面列示了与业务工作底稿、业务检查、投诉、质量控制记录相关的部分政策与程序。关于业务工作底稿的政策与程序:
(1)如原纸质记录经电子扫描后存入业务档案,只有在确保能够检索和打印扫描复制件的条件下,才能经会计师事务所业务负责人批准后取代原纸质记录;
关于业务检查的政策与程序:
(2)选取被检查的项目后,应事先告知原项目组,并要求该项目的负责人参与检查工作;如对该项目实施了项目质量控制复核,则应以项目质量控制复核负责人代替原项目负责人;
(3)对于已选取待检查的项目,检查人员应在项目组出具鉴证报告之前完成检查工作。在对检查发现的问题进行纠正之前,项目负责人不得签发鉴证报告;
(4)检查的周期视会计师事务所工作的多少来确定。业务工作繁忙时可适当延长检查周期。在每个检查周期内,至少应对每个项目负责人的一项业务进行检查。
关于投诉的政策与程序:
(5)将内部投诉作为工作的重点,优先处理本会计师事务所内部人员的投诉;为保护隐私、使员工畅所欲言,鼓励员工尽量采取匿名方式投诉;
关于质量控制记录的政策与程序:
(6)按照业务质量控制准则统一规定的质量控制记录最低保存期限保存与业务质量控制相关的记录。在最低期限届满之前,不得销毁此类档案。
要求:假定你是ABC会计师事务所的执业人员,请根据会计师事务所业务质量控制准则的相关规定,指出上述政策与程序是否存在不当之处。如认为存在不当之处,请简要说明理由或提出改进建议。