问题 单项选择题

半夏炮制品中善于止呕的是()

A.清半夏

B.法半夏

C.姜半夏

D.半夏曲

E.生半夏

答案

参考答案:C

阅读理解

China Youth says that more and more girl students have entered colleges to study in recent few years. As we know, once the number of boys was larger than that of girls, and the boys did much better than girls in our country for a long time. Now things have changed a lot.

In recent years, the proportion of girl students is growing fast. In 1998, about 39.7% of college students were girls. In 2000, it was 41.07% and in 2001, the number was 42.14%.

There are several reasons for this.

Firstly, there is little difference between boys and girls in their intelligence(智力). That’s to say, girls are as clever as boys. And boys have more interests than girls, so they may not do well in their study.

Secondly, girls are more careful and more sensible than boys. They work harder at school and they do better in all exams.

Another reason is that with the development of society, people pay more and more attention to girls’ education.

小题1:China Youth says that more and more ______

A.boys are cleverer than girls

B.boys can’t go to school

C.girls have entered colleges

D.girls begin to study at school小题2:42.14% refers to the number of _________

A.girls at schools at schools in 1998

B.girls in colleges in 2001

C.boys at schools in 2001

D.boys in colleges in 1998小题3:The writer gave us _________   reasons to explain the question.

A.two

B.three

C.four

D.five小题4:The underlined word “proportion” means _________ in Chinese.

A.身高

B.比例

C.特征

D.速度小题5:Which of the following sentences is TRUE?

A.Boys may not do as well in their study as girls because they don’t like studying.

B.Boys are much cleverer than girls because they’re interested in many things.

C.Girls’ intelligence is the same as boys’.

D.Girls study harder, but they couldn’t get higher marks than boys.

不定项选择

案例三  (一)资料  2011年3月,某企业集团派出审计组对下属丙公司2010年度财务收支情况进行了审计。有关货币资金业务审计的情况和资料如下:  l. 审计人员在对货币资金业务相关内部控制进行调查时了解到:  (1)会计人员开具收入单据后,由会计主管进行审核;  (2)出纳人员办理费用报销付款手续后,同时登记库存现金、银行存款日记账和相关费用明细账;  (3)出纳人员定期核对银行存款日记账和银行对账单,并编制银行存款余额调节表;  (4)出纳人员保管支票和印章,支出业务发生时,由其直接签发支票。  2.2011年3月12日营业终了,审计人员对库存现金进行了监盘。监盘确认实际库现金为800元。现金日记账反映,2011年1月1日至2011年3月12日,现金收入总额为158000元,现金支出总额为162000元,审计人员审核后确认无误。  3.审计人员对该公司银行存款业务实施了如下审计程序:  (l)核对银行存款日记账和总账余额是否相符;  (2)检查银行存款收付的截止期是否正确;  (3)检查银行存款收付款凭证的管理情况;  (4) 函证银行存款余额。  4.审计人员决定自行编制银行存款余额调节表,并对银行存款余额进行审查,具体做法如下:  (1) 向所有在审计年度内存过款的银行和非银行金融机构函证银行存款期末余额;  (2) 索取银行对账单,将银行对账单与银行存款日记账的余额加以核对;  (3) 对于银行对账单与银行存款日记账余额不一致的情况,进一步查找原因;  (4) 核对银行对账单和银行存款日记账,检查有无一收一付金额相等而公司遗漏入账的情况。  (二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

“资料4”中,审计人员的做法正确的有:

A.向所有在审计年度内存过款的银行和非银行金融机构函证银行存款期末余额

B.索取银行对账单,将银行对账单与银行存款日记账的余额加以核对

C.对于银行对账单与银行存款日记账余额不一致的情况,进一步查找原因

D.核对银行对账单和银行存款日记账,检查有无一收一付金额相等而公司遗漏入账的情况