问题 单项选择题

F会计师事务所2007年3月20日签发了Y公司2006年度财务报表的审计报告,Y公司与3月30日将已审财务报表与审计报告一同对外公布。此后,F会计师事务所的注册会计师知悉Y公司的下列情况。其中,应当采取相应行动的是( )。

A.3月25日发生火灾,损失重大

B.4月5日,H公司因质量问题全部退回了上月21日自Y公司购买的大额商品

C.3月28日,法院判决Y公司因上年的技术侵权而应向K公司支付巨额赔款

D.3月31日,Y公司以比上年末暂估价略高的价格向供应商支付了设备款

答案

参考答案:C

解析: A、B中事项在审计报告日不存在;D中事项不影响审计意见。C中事项不仅在审计报告日存在,而且很可能改变注册会计师的审计意见。

单项选择题
阅读理解

   Animals can move from place to place, but plants cannot. When an animal is under attack, it can run away or fight back. Plants certainly cannot run away, and they lack teeth and claws. But plants can defend (保护) themselves by using both physical and chemical means.

  Some plants have their own ways to keep animals away. For example, the leaves of the holly plant have sharp spines (刺) that discourage grass-eating animals. Holly leaves on lower branches have more spines than leaves on upper branches. This is because the lower leaves are easier for most animals to reach.

  Some plants, such as the oak tree, have thick and hard leaves that are difficult for animals to eat. Some grasses may contain a sandy material; eating such grasses wears down the animal's teeth.

  Many plants also have chemical defenses. Some plants produce chemicals that taste bitter or cause an unpleasant reaction. Some plants may fight against an attack by increasing the production of these chemicals. When a caterpillar (毛虫) bites a tobacco leaf, the leaf produces a chemical messenger. This messenger sends to the roots the information to produce more nicotine. The higher levels of nicotine discourage the caterpillar.

Many plants depend on both physical and chemical defenses. A certain plant in China, for instance, has prickly (多刺的) leaves, and each prickle contains poisonous venom (毒液) A single experience with this kind of plant will teach an animal to stay away from it in the future. 

小题1:To defend themselves, oak trees use________.

A.chemical means

B.physical means

C.bitter chemicals

D.sandy materials小题2:How does tobacco protect itself against an attack from a caterpillar?

A.Its leaves fight against the attack by physical means.

B.Its roots send a messenger to discourage the caterpillar.

C.Its roots increase the production of nicotine when it is attacked.

D.Its leaves produce poisonous sand to drive the caterpillar away.小题3:What would be the best title for this passage?

A.Plants and Animals

B.How Plants Defend Themselves

C.Attacks and Defenses

D.How Animals Eat Plant Leaves