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。

单项选择题 A4型题
完形填空
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.
小题1:
A.leavingB.passingC.visitingD.finding
小题2:
A.persuadedB.remindedC.warnedD.informed
小题3:
A.studentsB.foreignersC.passengersD.visitors
小题4:
A.earlierB.longerC.soonerD.later
小题5:
A.growsB.goesC.flowsD.remains
小题6:
A.expectingB.understandingC.recognizingD.believing
小题7:
A.afterB.beforeC.whenD.as
小题8:
A.shadeB.pileC.cloudD.blanket
小题9:
A.touchedB.bittenC.defeatedD.discovered
小题10:
A.morningB.afternoonC.eveningD.night
小题11:
A.noiseB.hitC.painD.effect
小题12:
A.woke upB.shouted atC.looked forD.dropped on
小题13:
A.blamedB.interruptedC.movedD.frightened
小题14:
A.havingB.watchingC.makingD.helping
小题15:
A.landB.flyC.fallD.wait
小题16:
A.housesB.flatsC.roomsD.homes
小题17:
A.joyfullyB.anxiouslyC.soundlesslyD.worriedly
小题18:
A.tellB.knowC.rememberD.accept
小题19:
A.openB.activeC.clearD.honest
小题20:
A.andB.soC.becauseD.until