问题 单项选择题

在对Y公司2011年度财务报表进行审计时,L注册会计师负责销售与收款循环的审计。在审计过程中,L注册会计师需要考虑以下事项,请代为作出正确的专业判断。

注册会计师在对Y公司销售与收款循环进行审计时,认为Y公司将登记入账的销售交易记录错误一定是有意的是( )。

A.还未发货却已将销售交易登记入账
B.销售交易重复入账
C.向虚构的顾客发货,并作销售交易登记入账
D.已经发货并登记了销售交易,但金额记录错误

答案

参考答案:C

解析: 选项ABD也属于被审计单位登记入账的销售交易错误,但是可能是有意的,也可能是无意的。

阅读理解

阅读理解。

      Most people have jobs. They go to work nearly every day. Some people are lucky. Either they have

very interesting jobs or they make a lot of money. Most people are not so lucky. Either their jobs are not

very interesting or they don't make much money.

      The most interesting jobs are often the most difficult. People take a long time to learn how to do them.

Doctors study for at least six years after finishing school. Some young people have interesting and high-pay

jobs. Many young players do their work successfully. Football and tennis stars are usually under 35 years

old. Older people usually can not play these sports very well. They cannot move fast enough. Golf, however,

is a good sport for older people. Many golf players are quite old, but they can play it successfully. Most

people work until they are 60 or 65 years old. Then they retire (退休) and have a lot of free time.

      Some people never retire though. These people usually have very interesting jobs. Writers, artists,

scientists and actors usually work until they die. Their work is their life.

1. Some ______ people have interesting or high-pay jobs, ______

    most people don't have such good luck.

2. Some jobs ______ a long time to learn because they are ______. 

3. Young players can ______ very fast, so many of them play these ______

    like football and tennis very ______. 

4. Golf is a good sport for ______ people. 

5. Most people keep ______ until the age of 60 or 65. But writers, artists,

    scientists and actors can work all their ______. 

单项选择题