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问题 单项选择题

注册会计师在确定应收账款函证对象时应当函证的项目有( )。

A．应收纳入审计范围内的公司的款项
B．执行其他审计程序可以确认的应收账款
C．函证很可能无效的应收款项
D．交易频繁但期末余额较小的应收账款

答案

参考答案：D

解析：一般情况下，客户之间交易频繁，期末应收账款的余额则较大，但如果客户之间交易频繁期末余额较小时，则说明不正常，因此应作为函证对象。

选择题

Not until he left his home _____ to know how important the family was for him.[ ]

A. did he begin      

B. had he began  

C. he began    

D. he had begun
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单项选择题

For the people who have never traveled across the Atlantic the voyage is a fantasy. But for the people who cross it frequently one crossing of the Atlantic is very much like another, and they do not make the voyage for the (56) of its interest. Most of us are quite happy when we feel (57) to go to bed and pleased when the journey (58) . On the first night this time I felt especially lazy and went to bed (59) earlier than usual. When I (60) my cabin, I was surprised (61) that I was to have a companion during my trip, which made me feel a little unhappy. I had expected (62) but there was a suitcase (63) mine in the opposite corner. I wondered who he could be and what he would be like. Soon afterwards he came in. He was the sort of man you might meet (64) , except that he was wearing (65) good clothes that I made up my mind that we would not (66) whoever he was and did not say (67) . As I had expected, he did not talk to me either but went to bed immediately.
I suppose I slept for several hours because when I woke up it was already the middle of the night. I felt cold but covered (68) as well as I could and tried to go back to sleep. Then I realized that a (69) was coming from the window opposite. I thought perhaps I had forgotten (70) the door, so I got up (71) the door but found it already locked from the inside. The cold air was coming from the window opposite. I crossed the room and (72) the moon shone through it on to the other bed. (73) there. It took me a minute or two to (74) the door myself. I realized that my companion (75) through the window into the sea.

A. to close B. closing C. to have to close D. for closing
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