问题 单项选择题

在查账过程中,根据查账的线索,通过询问或调查的方式,取得必要的资料或旁证的审查方法,称之为( )。

A.比较分析法
B.查询法
C.核对法
D.控制计算法

答案

参考答案:B

解析: 查询法是指在查账过程中,根据查账的线索,通过询问或调查的方式,取得必要的资料或旁证的一种审查方法。

阅读理解与欣赏

                                                                        串白杨

       串白杨虽然跟白杨树一样挺拔笔直,但仔细看,却是有区别的。串白杨的叶子是绿中泛银,树皮

也是绿中泛银;而白杨树的叶子和树皮则是纯绿色的。           

       更重要的是串白杨有着与白杨树截然不同的性格:白杨树栽到哪里长到哪里,栽一棵活一棵;而

串白杨则不同,栽一处,长几处,栽一棵,长一片。            

       五叔在院子里栽的是一棵串白杨,等到成材时却成了一片。后来五叔拆旧房盖新房时, 尽数砍去

那些串白杨,将它们雪白笔直的身子做了屋椽。            

       盖了新房,五叔在院子里种上了牡丹、月季,但那些花卉总是蔫巴巴的,缺颜少色, 那花园隔三

差五冒出棵串白杨的嫩芽。五叔把种不活牡丹、月季的原因归罪于那些冒出地面的串白杨幼芽,于是

就将那些幼芽一概拔去。没想到,那串白杨的幼芽拔不胜拔,今天拔了明天长,明天拔了后天长。            

       于是五叔拿了铁锹在院子里掘地三尺,将地下那些纵横交错任意伸展的串白杨根一根根斩断 。五

叔院子里的牡丹、月季终于开了花,十分引入注目。            

       没想到院子里串白杨的根却在屋后冒出了幼苗。五叔已是深恨串白杨了,觉得串白杨不听话、太任

性,这里砍了那里长,那里掘了根,这里又冒出芽。于是五叔也将屋后那些串白杨拔了苗挖了根。五叔

想彻底根绝那些在地下无拘无束伸展,在地上无忧无虑冒芽的串白杨。            

       可是数年过去了,五叔无可奈何地发现,那串白杨已长到周围邻居家的房前屋后,不知不觉五叔院

子里的那些牡丹、月季又蔫巴巴的,半死不活,因为那些花丛中又冒出了串白杨的幼苗,五叔又气又没

办法,他知道是邻居家的那些串白杨从地下把根伸了过来。            

       于是五叔毁掉花园,拔掉串白杨的芽,栽上几棵白杨树,五叔觉得白杨树栽到哪里长哪里,绝不违

人心愿,不惹人生气。我几次劝固执的五叔死了心,放手让串白杨去发芽, 去成材。串白杨不用他去栽

苗、去浇水,只要给它一个生存的权利就够了,而他却偏偏不允。            

       虽然,五叔恨串白杨的不听话,我却极赞赏串白杨的那种无拘无束的个性,更敬佩它那种在地下纵

横发展、隐藏挺进、顽强不息的精神。 

1.“没想到,那串白杨的幼芽拔不胜拔”,“拔不胜拔”在句中的意思是什么? 

                                                                                                                                                                   

2.串白杨与白杨树有哪些不同? 

                                                                                                                                                                  

3.文中画线句表现了五叔什么样的心态?

                                                                                                                                                               

4.五叔的“无可奈何”表现在什么地方?用“         ”在文中画出。

5.串白杨要求怎样的生存条件和环境?

                                                                                                                                                               

6.作者赞赏串白杨,实际赞美了什么?  

                                                                                                                                                                      

7.对于串白杨和白杨树你更喜欢哪一种?为什么?

                                                                                                                                                                

阅读理解

Think of London and you’re likely to think of the city’s famous bright red double-decker(双层) buses.Think of Thailand’s capital city, Bangkok,and  the noisy tuk-tuk(三轮摩托车) may  come to mind.Picture the American city of San Francisco   and   you  might see  the city’s cable cars(电车). 

Imagining what these cities would look like without their red  buses,tuk-tuks  or cable cars is  difficult.They  are   symbols  of these cities  that make them different from  anywhere else in  the world.However,these city  symbols,which are so 1oved by tourists,are not  always so well  loved by their  city  1eaders. City  1eaders  want  what  is  best for their  city, which often means the most modern transport.

In Thailand,Bangkok city authorities have forbidden new tuk-tuks because they consider them noisy and polluting.However, the ban has largely been unsuccessful,as it has not changed Thai people’s preference for the inexpensive tuk-tuks over taxis.

In London,the city’s first ever mayor got rid of the red double-decker buses. which he thought were old—fashioned, by selling them to other countries.His plan worked.but Londoners were upset to lose the charming old buses that they believed represented the best of their city. They made their upset felt,  when the mayor came up for re-election 1ast year.Most Londoners voted for his competitor, who promised to bring the bus back.Now, an improved version(版本)of the double-decker  bus will hit London’s streets in 2012. 

AS for San Francisco,   several cable  cars remain in  use but mainly  as tourist attractions.They   are too slow to be  used  for anything other than  scenic trips.

City transport symbols may have palace in their city people’s hearts,but it seems they are increasingly out of step with the modern world.As Londoners have proved,their continued 1ife depends on people’s willingness to fight for their survival.

5.What’s the purpose of writing the first paragraph?

A.To show the cultural significance of several cities’unique transport systems.  

B.To introduce some old-fashioned means of transport, which are symbols of three tourist cities.

C.To use the old transport symbols to attract more tourists to visit the cities.    

D.To explain why those cities are popular with tourists around the world.

6.Bangkok’s ban on tuk-tuks is unsuccessful due to ________.

A.people’s unawareness of environmental protection

B.tourists’preference for tuk-tuks over taxis

C. the lack of severe punishment for violation

D.1ocals’willingness to take the tuk-tuks  

7.The London double Decker bus is returning mainly because______.

A.it is an improved version     B.The new mayor also loves it

C. it is popular with tourists     D.Londoners fought for it

8.Which example can prove old city transport symbols are not loved by city leaders?

A.Bangkok city authorities tried to get rid of the cheap tuk-tuks.

B.The mayor who sold double-decker buses lost the re-election.

C.The new mayor will bring back improved double-decker  buses.

D.Only a few cable cars remain in use by tourists in San  Francisco.

9.We can conclude from reading the passage that_______.

A.Tourist cities will lose their charm if their old transport symbols disappear

B.A modern city should get rid of inefficient old transport

C.Old city transport symbols now face the problem of survival

D.The writer is in favor of keeping the old city transport symbols