问题 单项选择题

在助理人员发表对评价错报的看法中,注册会计师认为不正确的是()。

A.如果某一单项错报重大,可以与其他错报抵销处理

B.如果错报单独或汇总起来未超过财务报表整体的重要性,注册会计师仍应要求管理层更正已识别的错报

C.如果某项分类错报对财务报表以及关键比率不产生影响,可认为该错报不重大

D.某一项错报金额较小但违反监管要求,注册会计师应将其评估为重大错报

答案

参考答案:A

解析:

如果注册会计师认为某一单项错报是重大的,则该项错报不太可能被其他错报抵销,选项A不正确。

阅读理解

阅读理解。

     Tony is reading an advertisement in a magazine. It is about different evening classes

or weekend classes.

     The Learning Centre, Garden City

     We have evening and weekend courses on...

     test preparation                       friends and meeting people

     jobs and making money           cooking and language learning 

Some of this month's courses:

     1. Get good grades!

     Do you forget information and do poorly on tests? In this course, learn to...

     ※ remember more (95 percent of what you read).

     ※ think quickly and read fast (400 words per minute!).

     ※ do well on tests and get high scores.

     2. Find true love...today!

     Are you single and shy? Is it hard for you to talk to people?

     In this course, learn to...

     talk lo people; start a conversation with a man or woman.

     be more friendly and outgoing.

     ※ understand a person's body language.

     3. You are on TV!

     Many actors get their start in television. You can too! In this course, learn to...

     ※ act in TV ads.

     ※ use your voice on the radio.

     ※ get TV and radio jobs.

     4. Cook delicious and healthy food!

     Are you interested in cooking? Do you want to keep healthy? In this course, learn to...

     ※ keep a balanced diet.

     ※ cook delicious traditional Chinese food.

     ※ make western-style food. This course is also online al www.dffh.net.cn.

1. In the Learning Center, you won't learn how to _____.

A. prepare for a test

B. make money

C. learn a language

D. get along well with others

2. After taking course 1, you can't _____.

A. think quickly

B. improve your memory

C. remember everything you read

D. finish reading a 200-word passage in 30 seconds

3. After taking course 3, you can learn how to _____.

A. become an actor (actress)

B. become a radio reporter

C. become a TV host (hostess)

D. get a job in a radio station

4. Which course is allowed to take online?

A. Course 4.

B. Course 3.

C. Course 2.

D. Course 1. 

5. What's the advertisement about?

A. Finding true love.

B. Getting good jobs.

C. Cooking delicious food.

D. Different evening and weekend classes.

不定项选择