问题 多项选择题

会计报表审计是指审查被审计单位的会计报表,并对会计报表的()发表审计意见。

A.合法性

B.真失性

C.公允性

D.一贯性

答案

参考答案:A, B, C, D

阅读理解

Women with an hour glass figure have brains to go with their curves(曲线),scientists claim.

Going in at the waist is said to be a sign of intelligence which leads to brighter children, too,Wonmen such as Nigella Lawson with a big difference between thir waist and hip measurements scored significantly better in tests than those with thinner,straighter frames,, Researchers concluded that it was not necessary for a woman to be skinny-what mattered was that her waist should be smaller than her hips, A ratio of 3:5 was found to be idea,

The study ,by the Universities of Pittsdburgh and California,involved 16,000 women and girls,

According to the scientists,the results are no mere quirk of nature.They claim that the fat

Around culvy hips and thighs(大腿)holds higher levels of-3 fatty acids which are essential for

the growth of the brain during pregnancy.The fat which collects around the waist,howover.is

more likely to contain-6 fatty acids,which areless suited to brain growth.

Reporting in the joumal Evolution and Human Behaviourthe researchers found that the children of curvy mothers are more likely to do well in cognitive tests than others.they claim that  this could help explain why the children of teenage mothers.who might not yet be physically mature enough to have developed real curves-tend to do less well in school.

As wel las boosting(提升)brainpower,一3 fatty acids found in oily fish arc considered to be of huge health benefit Although the study analysed women’s bodies only,一3 fatty acids are also stored in men’s hips ,However it is not known whether men with wide hips benefit from the same brain power boost,.

72.Which shows the possible shape of an hour glass?    

73.Suppose the following measurements are taken from four women.Which of them is more likely to have bright children?

A. Waist:60cm;Hip:100 cm            B.Waist:60cm:Hip:80cm

C. Waist:55 cm;Hip 1 60cm            D.Waist:120cm;Hip:110cm

74.The underlined sentence‘'the results are nomere quirkofnature,'possible tells us the results

A. can be explained scientifically    B are strange and hard to explain

C. have just come about by chance   D are very interesting

75.According to the researchers,teenage mothers tend to have less bright children because

A.they aren’t so good at child care

B.they usually have less fat than mature women

C.they area’t physically strong enough

D.their waist and hip measurements differ less

单项选择题 案例分析题

惠江市渡口县昌盛贸易有限公司从事电子产品生产与销售。2014年8月,县国税局依法实施税收专项检查,派人对该公司的纳税情况进行检查。检查人员来到公司后,公司负责人唐某借故避而不见,致使税务人员无法对其询问。此外,唐某还授意其他财务人员,只向税务人员提供产品销售情况的部分资料,并让其谎称,因财务经理出国无法找到公司重要的财务资料。基于此,县国税局于2014年8月25日依法作出税务行政处罚决定:昌盛贸易有限公司阻挠税务机关检查,处以50000元罚款。该公司不服,以事实认定错误、证据不足为由,于9月2日向惠江市国税局(位于惠江市海光区)申请复议。惠江市国税局多方调查取证、反复核实有关情况后,于2014年9月28日作出复议决定:渡口县国税局认定昌盛贸易有限公司阻挠税务机关检查事实清楚、证据充分、处罚程序合法,但是处罚明显过重,变更为罚款20000元。该公司对复议结果仍然不服。10月12日,渡口县人民法院收到该公司递交的起诉状,请求撤销处罚决定。10月15日,海光区人民法院也收到该公司递交的起诉状,诉讼请求相同。

根据《行政诉讼法》及有关司法解释的规定,下列关于确定被告资格、管辖法院的说法中,正确的有()。

A.渡口县国税局是被告,应由渡口县人民法院管辖此案

B.惠江市国税局是被告,应由渡口县人民法院管辖此案

C.惠江市国税局是被告,应由海光区人民法院管辖此案

D.惠江市国税局是被告,应由惠江市中级人民法院管辖此案

E.渡口县国税局和惠江市国税局是共同被告,应由海光区人民法院管辖此案