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问题 单项选择题

某事业单位2011年年初事业基金中，一般基金结余为200万元。2010年该单位事业收入为5000万元，事业支出为4500万元。假定不考虑计算交纳所得税和计提专用基金，则该单位2011年年末事业基金中，一般基金结余为( )万元。

A．500
B．350
C．700
D．150

答案

参考答案：C

解析： 一般基金结余=200+(5000-4500)=700(万元)。

判断题

审计助理人员小王正在审计XYZ股份有限公司2004年的销售业务，假设你是该项业务的外勤负责人，请对以下助理人员的关于销售与收款业务循环内部控制情况予以判断确认。

助理人员小王通过了解XYZ公司销售与收款业务循环，发现XYZ公司设有销售部门和收款部门，无发货部门，XYZ公司所有对外销售的产品直接由销售部门负责。助理人员小王认为XYZ公司内部控制存在缺陷，该公司销售过程中既可能会高估销售收入也可能会低估销售收入，因此他将销售业务作为重点审计领域。（）
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单项选择题

The history of African—Americans during the past 400 years is traditionally narrated (1) an ongoing struggle against (2) and indifference on the part of the American mainstream, and a struggle (3) as an upward movement is (4) toward ever more justice and opportunity.

Technology in and of (5) is not at fault; it’s much too simple to say that gunpowder or agricultural machinery or fiber optics (6) been the enemy of an (7) group of people. A certain machine is put (8) work in a certain way—the purpose (9) which it was designed. The people who design the machines are not intent on unleashing chaos; they are usually trying to (10) a task more quickly, cleanly, or cheaply, (11) the imperative of innovation and efficiency that has ruled Western civilization (12) the Renaissance.

Mastery of technology is second only (13) money as the true measure of accomplishment in this country, and it is very likely that by (14) this under-representation in the technological realm, and by not questioning and examining the folkways that have (15) it, blacks are allowing. (16) to be kept out of the mainstream once again. This time, however, they will be (17) from the greatest cash engine of the twenty-first century. Inner-city blacks in particular are in danger, and the beautiful suburbs (18) ring the decay of Hartford, shed the past and learn to exist without contemplating or encountering the tragedy of the inner city.

And blacks must change as well. The ways that (19) their ancestors through captivity and coming to freedom have begun to loose their utility. If blacks (20) to survive as full participants in this society, they have to understand what works now.

12（）

A.since

B.on

C.in

D.at
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