问题 多项选择题

A注册会计师负责对甲公司2011年度的财务报表进行审计。在对审计目标及认定进行审计时,遇到下列问题,请代为做出正确的专业判断。

下列有关主营业务收入的实质性程序中,通常难以实现其发生目标的有()。

A.从主营业务收入明细账中抽取2012年1月8日的明细记录,检查相应的记账凭证、发运凭证和销售发票

B.从主营业务收入明细账中抽取2011年12月31日的明细记录,检查相应的记账凭证、发运凭证和销售发票

C.抽取2011年12月31日的销售发票,检查相应的发运凭证和账簿记录

D.抽取2011年12月31日的发运凭证,检查相应的销售发票和账簿记录

答案

参考答案:A, C, D

解析:

选项ACD均能实现的目标是完整性,而不是发生目标。

阅读理解

阅读理解

     Visitors to central Austin Texas would be easy to miss a small, old house called the O. Henry

Museum. William Sydney Porter(1862-1910)---better known as O. Henry, was one of America's

best loved writers of short stories. Beginning in 1893, he lived here. It was saved from destruction,

moved, and turned into a museum in 1934. The museum is a good way to learn about the interesting

life of him.

     William Porter Sydney rented this house and lived with his wife Athol and daughter for about 2

years. Many objects in the museum belonged to the Porters. Others didn't, but are in the house to

recreate the way it looked during their lifetime.

     Porter worked at a pharmacy, farm, land office and bank. He also loved words and writing. The

museum has special proof of Porter's love of language---his dictionary. It is said that he read every

word in it. Porter started a small publication called "The Rolling Stone". He wasn't being published

early on, so he published himself. His funny stories, poems, and drawings were published in the

magazine. But it was too costly to continue for long, so he closed the project after about one year.

     Other troubles would lead the Porters to leave Austin. Porter was accused of financial wrongdoing

at the bank and lost his job. Fearing a trial, he fled the country. But he returned because his wife was

dying. After her death, he faced the trial and was found guilty. He served three and a half years in a

federal prison in Ohio.

     Porter would keep his time in prison a secret. But there was one good thing about it. It provided

him with time to write. By the time of his release, he had published 14 stories and was becoming

well-known as O. Henry.

     Porter would later move to New York City and find great success there. He published over 380

stories in the last 8 years of his life.

1. What does the author want to tell us in the passage?

A. O. Henry's experience in prison

B. The objects in the O. Henry Museum

C. O. Henry's achievement in literature

D. A brief introduction of O. Henry's life

2. What is the author's purpose of writing Paragraph 3?

A. To attract more visitors to the O. Henry Museum

B. To show the jobs O. Henry did

C. To show O. Henry's publication called "The Rolling Stone"

D. To show O. Henry's early love of words and writing

3. Which of the following shows the right order about O. Henry?

① He was committed to prison.

② He settled down in central Austin, Texas.

③ His wife died.

④ He started a small publication called "The Rolling Stone".

⑤ He moved to New York City.

A. ②④③①⑤  

B. ②③①④⑤  

C. ②④③⑤①    

D. ②①③④⑤

4. What can be inferred from the passage?

A. Most of O. Henry's short stories were finished in prison.

B. O. Henry didn't start his career as a successful writer when living in Austin.

C. O. Henry was born in a small, old house which is called the O. Henry Museum now.

D. O. Henry spent his last life in the small, old house in Texas.

单项选择题