问题 单项选择题

开香槟酒时应()。

A.拧开瓶盖上的铁丝

B.先将瓶口的封皮剥去

C.紧握软木塞

D.去掉瓶上的铁盖

答案

参考答案:B

阅读理解

任务型阅读

阅读下文并回答问题。

The word “day” has two meanings. When we talk about the number of days in a year, we are using “day” to mean 24 hours. But when we talk about day and night, we are using “day” to mean the time between sunrise and sunset. Since the earth looks like a ball, the sun can shine on only half of it at a time. Always one half of the earth is having day and the other half night. A place is moved from day into night and from night into day over and over by the spinning(旋转) of the earth. At the equator(赤道) day and night are sometimes the same length. They are each twelve hours long. The sun rises at 6 o’clock in the morning and sets at 6 o’clock in the evening. For six months the North Pole is tilted(倾斜) toward the sun. In those months the Northern Hemisphere(半球) gets more hours of sunlight than the Southern Hemisphere. Days are longer than nights. South of the equator nights are longer than days. For the other six months the North Pole is tilted away from the sun. Then the Southern Hemisphere gets more sunlight. Days are longer than nights. North of the equator nights are longer than days. Winter is the season of long nights. Summer is the season of long days.

小题1:How many meanings does the word “day” have?

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小题2:At the equator(赤道),are day and night sometimes the same length?

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小题3:By what of the earth is a place moved from day into night and from night into day over and over?

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问答题

X公司主要经营小型机电产品的生产与销售,ABC会计师事务所接受委托对其2010年度财务报表实施审计,并出具了无保留意见审计报告。2011年,ABC会计师事务所再次接受X公司的审计委托,继续指派甲注册会计师担任该项审计业务的项目负责人。按照双方的约定,外勤审计工作于2012年3月1日至10日进行,并于3月15日向A公司提交审计报告。

资料一:

(1)编制审计计划前,甲注册会计师及项目组成员了解了X公司及其环境,并将营业收入的发生认定和应收账款项目的存在认定评估为重大错报风险高的审计领域。

(2)为应对评估的重大错报风险,甲注册会计师决定将函证程序作为重要的实质性程序,对抽取的所有样本均以积极的方式实施函证。

(3)受市场竞争影响,X公司所属行业2011年销售量比上年普遍下降。为巩固市场份额,X公司在2011年销售价格与上年持平的前提下,从年初开始向顾客提供免费商品运输,期望此举能提升10%的销售量。

(4)下半年,为推动产品的更新换代,X公司2011年开始按全年正常赊购量的50%向所有顾客推荐新产品,并在销售合同中对新产品增加了6个月内无条件退货的新条款。

资料二:

X公司编制的应收账款账龄分析表及坏账准备的余额摘录如下(金额单位:万元):

资料三: 审计项目组成员从X公司2011年12月31日应收账款明细表中抽取一定数量的客户进行函证。以下客户的回函情况引起了甲注册会计师的关注(货币单位:元):

要求: (1)针对资料二,结合资料一,假定不考虑其他条件,必要时采用分析程序,指出资料二中应收账款及坏账准备资料存在哪些明显的不当之处,并简单说明理由。 (2)针对资料三中的审计说明(1)至(4)项,结合资料一,假定不考虑其他条件,逐项指出甲注册会计师实施的审计程序及其结论是否存在不当之处。如果存在,简要说明理由并提出改进建议。将答案直接填入下表中。