问题 单项选择题

注册会计师在对销售与收款循环进行审计时,遇到下列问题,请代为作出正确的专业判断。

注册会计师对被审计单位实施销售业务截止测试,主要目的是为了检查( )。

A.年底应收账款的真实性
B.是否存在过多的销售折扣
C.销售业务的入账时间是否正确
D.销售退回是否已经核准

答案

参考答案:C

解析: 截止测试是为了证实接近资产负债表日的业务活动是否计入适当的期间以及是否存在跨期事项而实施的实质性程序,所以选项C正确。

选择题
阅读理解

An old problem is getting new attention in the United States—bullying. Recent cases included the tragic case of a 15-year-old girl whose family moved from Ireland. She hanged herself in Massachusetts following months of bullying. Her parents criticized her school for failing to protect her. Officials have brought criminal charges against several teenagers.

Judy Kuczynski is president of an anti-bullying group called Bully Police USA. Her daughter Tina was also the victim of severe bullying starting in middle school in the state of Minnesota. She said,“Our daughter was a very outgoing child. She was involved in all kinds of things and had lots of friends. And over a period of time her grades fell completely. She started having health issues. She couldn't sleep. She wasn't eating. She had terrible stomach pains and didn't want to go to school.”

Bullying is defined as negative behavior repeated over time against the same person. It can involve physical violence, or it can be verbal—for example, insults or threats. Spreading lies about someone or excluding a person from a group is known as social or relational bullying.

And now there is cyber-bullying, which uses the Internet, e-mail or text messages. It has easy appeal for the bully because it does not involve face-to-face contact and it can be done at any time.

The first serious research studies into bullying were done in Norway in the late 1970s. The latest government study in the United States was released last year. It found that about one-third of students age twelve to eighteen were bullied at school.

Susan Swearer is a psychologist at the University of Nebraska-Lincoln and co-director of the Bullying Research Network. She says schools should treat bullying as a mental health problem to get bullies and victims the help they need. She says bullying is connected to depression, anxiety and anti-social behavior and bullies are often victims themselves.

小题1: From the case of Tina, we can know that ________.

A.bullying is rare

B.victims suffer a lot

C.schools are to blame

D.personalities are related小题2:Which of the following is NOT bullying?

A.To beat someone repeatedly.

B.To threaten someone verbally.

C.To isolate someone from friends.

D.To refuse to help someone in need.小题3:Why is cyber-bullying appealing to the bully?

A.Because it can involve more people.

B.Because it can create worse effects.

C.Because it is more convenient.

D.Because it can avoid cheating.小题4:According to Susan Swearer, ________.

A.bullies are antisocial

B.bullies should give victims help

C.students are not equally treated

D.bullies themselves also need help