戊注册会计师负责对E公司2011年度财务报表进行审计，在审计过程中遇到下列有关应付账款审计的问题，请代为作出正确的专业判断。
根据E公司的实际情况，注册会计师可以选择以下方法对应付账款执行实质性分析程序的有( )。
A．分析存货和营业成本等项目的增减变动，判断应付账款增减变动的合理性
B．检查与应付账款有关的供应商发票、验收报告或入库单
C．将期末应付账款余额与期初余额进行比较，分析波动原因
D．分析长期挂账的应付账款，要求E公司作出解释，判断被审计单位是否缺乏偿债能力或利用应付账款隐瞒利润；并注意其是否可能无须支付，对确定无须支付的应付款的会计处理是否正确，依据是否充分
参考答案：A,C,D
解析： 选项B是检查应付账款是否存在未及时入账，确认应付账款期末余额完整性所用的程序，不属于应付账款的分析程序。除了上述A、C、D三项分析程序外，注册会计师对应付账款进行分析程序还可以是计算应付账款与存货的比率，应付账款与流动负债的比率，并与以前年度相关比率对比分析，评价应付账款整体的合理性。
第Ⅱ卷（非选择题，共35分） 第四部分：写作（共两节，满分35分） 第一节 任务型读写（共10小题；每小题1分，满分10分） 阅读下面短文，根据所读内容在表格中的空白处填入恰当的单词。注意：每个空格只填一个单词。 In a memory – based competition between you and a chimp (猩猩); who do you think would win? If you put yourself on top, you might want to guess again. In a test that challenged participants to remember numbers, a young chimp performed better than Japanese college students. Here's how the test worked. At Kyoto University in Japan, human students and chimpanzee participants sat in front of a computer. Five numbers, ranging from 1 to 9, were combined with one another and then, they appeared at random places on the screen. The numbers stayed on the screen for less than a second. In the first test, for example, participants saw the numbers for 650 milliseconds (about two- thirds of a second). Then, each number disappeared and they saw a white square instead. Participants had to touch the squares in numerical order, based on the numbers that had been there a moment before. In this test, the students touched the boxes in the correct order about 80 percent of the time. A young chimp named Ayumu performed equally well. During a harder test, participants were only able to see the numbers for 210 milliseconds. This time, students only succeeded in putting the boxes in the correct order about 40 percent of the time. But Ayumustill could select the boxes in the right order nearly 80 percent of the time. Some people have what's called a "photographic memory", which allows them to remember a surprising number of details after just a quick glimpse of something. Ayumu's memory might work in a similar way, says lead researcher Tetsuro Matsuzawa. The chimp's young age might have something to do with his impressive performance, too. In previous tests, the Japanese researchers found that young chimps performed better than their mothers. The scientists are interested to see whether Ayumu loses his strong memory as he arrows older. They already know that young children sometimes have sharp memories when offered something photographical, but they lose this ability over time.
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