问题 单项选择题

内部控制的目标不包括以下哪项()

A.财务报告的可靠性

B.持续经营能力

C.经营的效率和效果

D.在所有经营活动中遵守法律法规的要求

答案

参考答案:B

解析:

内部控制是被审计单位为了合理保证财务报告的可靠性、经营的效率和效果以及对法律法规的遵守,由治理层、管理层和其他人员设计和执行的政策和程序,因此其目标不包括B项。

阅读理解
阅读短文,根据短文内容,从短文后的五个选项中选出能填入空白处的最佳选项。选项中有一项为多余选项。
Many people think self-confidence is the key to a happy, successful life. But where does self-confidence come from?    小题1:   .
I’m Lucy. Self-confidence means that I can do something well. It’s even better if someone else tells you that you’re good at something, too. When people listen to me and pay attention to my ideas, I know they like me. When people don’t listen, I sometimes feel sad.  小题2:   .
I’m Jeff. Respect from my family and friends makes me feel the best. I don’t care if I’m the best football player, or I don’t get the highest grade on a test, or don’t succeed at everything I do.    小题3:   . If someone says something unkind about you, you don’t mind that much because you know they’re wrong—that means you have self-confidence.
I’m Sue. I really feel good when my mum gives me a hug and says,“Have a nice day!”before I leave the house. Also, one day in a store I asked a salesman where to find something, and to my surprise, he said,“You have a beautiful smile.” For the rest of the day I was happy. These kinds of things have to come naturally and from the heart, but they make a big difference in the way a person feels.
   小题4:  . Believe that no matter who you are, you can build your own self-confidence.
A. I hope someone will care about me
B. You should remember“You can do it if you think you can.”
C. Here’s what some students have to say about it
D. I only care that I have tried my best and people respect me for it
E. Listening shows they care about me  
选择题