问题
单项选择题
助理人员在审计Y公司报表时,发现Y公司2004年报表中有关对X公司投资业务存在错报,Y公司报表已审计并对外公布。注册会计师认为是适宜的补救办法是()。
A.提请被审计单位召开临时股东大会予以说明
B.撤回已经出具的审计报告
C.要求Y对2004年会计报表修正并立即对外发布
D.考虑该事项对2005年度会计报表的影响
答案
参考答案:D
解析:
应当是重点关注对于2005年报表的影响。
助理人员在审计Y公司报表时,发现Y公司2004年报表中有关对X公司投资业务存在错报,Y公司报表已审计并对外公布。注册会计师认为是适宜的补救办法是()。
A.提请被审计单位召开临时股东大会予以说明
B.撤回已经出具的审计报告
C.要求Y对2004年会计报表修正并立即对外发布
D.考虑该事项对2005年度会计报表的影响
参考答案:D
解析:
应当是重点关注对于2005年报表的影响。
完形填空(共20小题;每小题1.5分,满分30分) 阅读下面短文,掌握其大意,然后从36~55各题所给的四个选项(A、B、C和D)中选出最佳选项,并在答题卡上将该项涂黑。 It’s fourteen years since I left the Philippines to live with my family in the USA.A month ago,while on summer vacation back in my motherland,I learned a lesson from mosquito(蚊子) bites.Right before 36 Kennedy Airport in New York,my grandma 37 me of the behavior of the native mosquitoes around the 38 like me.She said,“There’s an old saying—the 39 you stay away from the motherland,the sweeter your blood 40 to the mosquitoes.”Not 41 it,I replied,“Grandmaaaa,that’s just an old wives’ tale!” Well,less than a week 42 my arrival in Manila,I was already carpeted with a 43 of mosquito bites.I took many measures to keep myself from being 44 ,but they all proved useless. Late one 45 in my cousin’s home,I couldn’t bear the 46 of the bites.Hoping to find some comfort,I 47 my cousin,who was sleeping peacefully in the bed next to mine.Unhappy for being 48 she said,“There is nothing you can do.Go back to sleep.”With a few turns,she slept again.Enviously(妒忌地) 49 her sleep,I hoped a big mosquito would 50 on her face.However,the mosquitoes would just lightly dance around her forehead and fly away quickly,never biting her.Amazed(惊奇的),I ran to others’ 51 ,only to find they were all sleeping 52 as the same thing occurred again and again. From those bites,I came to 53 my grandma’s silly tale.From then on,I’ve always tried to keep a(n) 54 mind about those strange old wives’ tales 55 they do have some truth to them.
|