问题 多项选择题

下列有关识别特征表述中,恰当的有()。

A.在询问被审计单位特定人员时,应以询问的时间、询问人的姓名及职业作为识别特征

B.在系统抽样时,需要以样本的来源、抽样起点和抽样间隔作为识别特征

C.在对应收账款计价测试时,需要将应收账款的账龄作为识别特征

D.在对被审计单位生成的采购订单进行细节测试时,需将订单的数量、单价和金额作为识别特征

答案

参考答案:A, B, C

解析:

选项D不恰当,以订单的数量、单价和金额作为识别特征不便于查阅订单,应以采购订单的日期和其唯一的编号作为细节测试的识别特征。

阅读理解

It’s easy to see how to help others, but what about those whose needs aren’t so obvious? This story may have happened a while back, but it was a lesson which has stayed with me and helped me ever since.

It was Thanksgiving and I was volunteering with my parents at a shelter for the poor. We stood behind the counter dishing out hot food to whoever came in. most of our dinners looked like they had been having hard times, their clothes old, worn and dry. In short, they looked poor!

Then, a man came in, who looked anything but poor. He was well dressed, wearing an expensive suit. I wondered what he was doing there and my jaw dropped in amazement when he joined the line for food. The closer he came to my service station, the more I muttered. What was this man doing? I wanted to know. Surely he wasn’t gong to take food.

Then my mother quietly took me to one side. She said, “You have assumed that the needs of the people who come here must be purely physical: hunger, inadequate shelter and needs are emotional? What if he needs comfort, friends, or just to be among other human beings?” her words hit me like a ton of bricks! I felt like I should apologize to the man, but I didn’t.

About a week later the shelter received a large donation from an anonymous source. I can’t help but wonder if it came from that man.

Now, whether I meet others, I remember my mother’s words and try to send kindness and blessings to them, regardless of how they look.

Needs aren’t always visible. But kindness always makes a difference.

小题1:The task of the author at the shelter was to_______.

A.decide whether dinners looked poor

B.learn life experience there

C.serve hot food to the poor

D.help parents order dishes小题2:When the man waited in line, how did the author feel?

A.Surprised

B.Pitiful

C.Excited

D.Angry小题3:The author felt he should apologize to the man, because he_______.

A.was asked to do so by his mother

B.gave the man food much less than others

C.realized something was wrong with the man

D.knew later that the man went there to donate小题4:What can we infer from the last paragraph?

A.We should show others kindness whatever their needs are

B.Some needs can’t be known clearly at times

C.Needs can always be met by kindness

D.We should find out others’ needs

单项选择题