(五)ABC会计师事务所接受J公司委托审计其2×10年的财务报表，癸注册会计师任项目负责人。癸注册会计师于2×11年3月15日完成审计工作并出具审计报告，财务报表报出日为2×11年3月20日。在执行本次审计业务的过程中，遇到了以下问题，请代为做出正确的专业判断。
癸注册会计师了解到下列期后事项，属于非调整事项的有( )。
A．2×11年2月1日J公司发生重大诉讼
B．2×11年2月10日J公司于20×7年确认的一笔大额销售被退回
C．2×11年2月15日J公司发行债券
D．2×11年3月14日开始外汇汇率发生重大变化
参考答案：A,C,D
解析： 选项B是癸注册会计师需要提请J公司对其2×10年12月31日报表的比较信息进行调整的事项。
第Ⅱ卷（两部分，共35分） 第一部分任务型阅读（共10小题；每小题1分，满分10分） 请认真阅读下列短文，并根据所读内容在文章后表格中的空格里填入最恰当的单词。 注意：每空限填1个单词。 Don’t complain in the NBA The NBA has a new rule this season. It’s called “zero tolerance”. NBA referees are not letting players complain too long or too loudly about a referee’s call. A player who does can be given a technical foul (犯规). Two technical fouls, and the player is out of the game. The players don’t like the new rule and want the NBA to change it. They think it’s only natural to get angry during a close, hard-fought game if a call goes against you. But I like the “zero tolerance” rule and wish other sports would follow the NBA’s example. Wouldn’t it be more enjoyable if football, soccer and tennis players stopped arguing the calls and just played the game? The biggest reason I like the new rule is that it sets a good example to younger players. When kids see stars such as Rasheed Wallace of the Detroit Pistons shouting at the referees and arguing every call, they think it’s part of the game. But shouting at referees and arguing calls should never be part of any kid’s games. Kids should be taught to forget about the referees’ calls and pay attention to improving their skills and play their best. All players need to learn that you control only one thing in a game, and that’s your own performance. You can’t control what the other players or trainers do. And you certainly can’t control the calls the referees make. Finally, everyone from NBA all-stars to 8-year-olds should remember that being a basketball referee is a hard job. The referee has to make dozens of sudden calls. No hesitation. No second chances. Not even the best referee gets every call right. Maybe if the players, trainers and fans who shout at the referees had to wear a whistle and call a few games, there wouldn’t be as many complaints about the “zero tolerance” rule.
|