问题
单项选择题
审查某企业应付账款项目,发现“应付账款”账户中包含本期估价入库的采购商品300万元。经审核,未附有供应商名称、商品品种、数量及金额计算等凭证,审计人员应采取的措施是()。
A.认可被审计单位的处理
B.取得估价入库的详细资料
C.作为虚假事项处理
D.不必过问
答案
参考答案:B
审查某企业应付账款项目,发现“应付账款”账户中包含本期估价入库的采购商品300万元。经审核,未附有供应商名称、商品品种、数量及金额计算等凭证,审计人员应采取的措施是()。
A.认可被审计单位的处理
B.取得估价入库的详细资料
C.作为虚假事项处理
D.不必过问
参考答案:B
完形填空。 | ||||
An old man lived in a nice house with a large garden. He took care of his 1 all the time, watering and fertilizing them. One day a young man went by the 2 . He looked at the beautiful flowers, imagining how happy he could be 3 he lived in such a beautiful place. Then, suddenly he found the old gardener was 4 . He was very surprised about this and asked, "You can't see these flowers. 5 are you busy taking care of them every day?" The old man smiled and said "I can tell you four 6 . First, I was a gardener when I was young, and I really like this job. Second, 7 I can't see these flowers, I can touch them. 8 , I can smell the sweetness of them. As to the last one, that's 9 ." "Me? But you don't know me," said the young man. "Yeah, it's 10 that I don't know you. But I know that flowers are angels that everybody 11 . We enjoy the happiness these flowers have brought us." The blind man's work opened our eyes and 12 our hearts, which also made his life 13 . It was just like Beethoven, who became deaf in his later life and wrote many great musical works. Beethoven himself couldn't 14 his wonderful music, but his music has 15 millions of people to face their difficulties bravely. Isn't it one kind of happiness? | ||||
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