问题 判断题

B注册会计师是M外商投资企业验资业务的项目经理,助理人员对货币资金和银行存款进行了审计,B注册会计师在对审计工作底稿复核过程中,注意到以下事项,请代为判断助理人员对货币出资的审验程序是否正确。

将出资款直接汇入被审验单位在境外开立的银行账户的,检查出资方注册地外汇管理部门的批准文件。 ( )

答案

参考答案:

解析: 应检查被审验单位注册地外汇管理部门的批准文件。

阅读理解

One day an ant was drinking at a small stream and fell in. She made desperate efforts to reach the side, but made no progress at all. The poor ant almost exhausted was still bravely doing her best when a dove saw her.Moved with pity, the bird threw her a blade of grass, which supported her like a raft, and thus the ant reached the bank again. While she was resting and drying herself in the grass, she heard a man come near. He was walking along barefooted with a gun in his hand. As soon as he saw the dove, he wished to kill it. He would certainly have done so, but the ant bit him in the foot just as he raised his gun to fire. He stopped to see what had bit him, and the dove immediately flew away. It was an animal much weaker and smaller than herself that had saved her life.

小题1:The ant could not reach the side though _______.

A.she cried for help

B.she asked the dove to save her

C.she tried very hard

D.she could smell well小题2:The dove saved the ant because _______.

A.she was the ant's friend

B.she took pity on the poor ant

C.the ant was almost exhausted

D.the ant had been struggled in the water for a long time小题3:The ant succeeded in getting on the bank with the help of _______.

A.a leaf

B.a piece of wood

C.a blade of grass

D.a raft小题4:Just as the man shot at the dove, _______.

A.the dove immediately flew away

B.the dove hid himself in the grass

C.the ant told the dove to leave at once

D.he felt something biting him in the foot小题5:In writing the story, the writer wants to show _______.

A.how clever the ant was

B.how kind the dove was

C.how the ant and the dove helped each other

D.we often need help from others, therefore we should help others as much as

判断题