问题 问答题 简答题

A注册会计师负责审计甲公司2016年度财务报表。在针对销售费用的发生认定实施细节测试时,A注册会计师决定采用传统变量抽样方法实施统计抽样,相关事项如下:(1)A注册会计师将抽样单元界定为销售费用总额中的每个货币单元。(2)A注册会计师将总体分成两层,使每层的均值大致相等。(3)A注册会计师在确定样本规模时不考虑销售费用账户的可容忍错报。(4)A注册会计师采用系统选样的方式选取样本项目进行检查。(5)在对选中的一个样本项目进行检查时,A注册会计师发现所附发票丢失,于是另选一个样本项目代替。(6)甲公司2016年销售费用账面金额合计75000000元。A注册会计师决定采用传统变量抽样中的差额法,确定的总体规模为4000,样本规模为200,样本账面金额合计为4000000元,样本审定金额合计为3600000元。

在不考虑上述(1)至(5)项的情况下,针对上述第(6)项,推断销售费用的总体错报。

答案

参考答案:

[(3600000-4000000)/200]×4000=-8000000(元)

阅读理解

Gregory Olsen is not an astronaut. He is a 60-year-old businessman from New Jersey where he owned his successful technology company. This week, however, Olsen became the world’s third non-astronaut to pay for a trip into space.

On Monday, the Russian-built Soyuz rocket, carrying Olsen, an American astronaut and a Russian astronaut, docked (对接) at the International Space Station (ISS).

Olsen’s wish has come true. He is the third “space tourist” in four years to travel on a Russian craft to the space station. American Dennis Tito and South African Mark Shuttleworth have both made round trips to the ISS. Going into space is not easy, however. Olsen has worked hard for two years to prepare for it.

The Russian Federal Space Agency offers an ISS trip to anyone who can afford it and pass the necessary training. Olsen reportedly paid $20 million for his trip. The Russian space program has been short of money in recent years and is looking for individuals interested in space travel to _________.

NASA(美国宇航局)has relied on the Russian space program and its Soyuz capsule(太空舱)to transport American astronauts to the ISS since the Columbia space shuttle disaster in 2003. The space shuttle Discovery (发现号宇宙飞船)made a flight earlier this year, but the program stopped halfway because of safety concern. So far, the Russians have not charged the U.S. for trips to the ISS. That may change by the end of the year.

As one of the few space tourists, Olsen focuses his attention on the glory of traveling in space.

小题1:What is the best title of the passage? (Please answer within 5 words.)

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小题2:Which sentence in the passage can be replaced by the following one?

Up till now, Russia has been helping American astronauts go to the International Space Station for free.

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小题3:Fill in the blank with the proper words or phrases. (Please answer within 10 words.)

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小题4:According to the passage, who can travel into space in the Russian shuttle? (Please answer within 30 words.)

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小题5:Translate the underlined sentence into Chinese.

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填空题