问题 单项选择题

为实现乙公司2008年度财务报表的审计目标,项目负责人B注册会计师根据审计准则和职业判断实施恰当的审计程序。遇到下列事项,请代B注册会计师做出正确的专业判断。

在了解乙公司对会计政策的选择和运用是否适当时,B注册会计师应当关注的重要事项不包括()。

A.对重大日后非调整事项的核算方法

B.对重大和异常交易进行会计处理方法

C.在缺乏权威性标准或共识的有争议的领域或新领域,采用重要会计政策产生的影响

D.重要项目的会计政策和行业惯例

答案

参考答案:A

解析:

在了解被审计单位对会计政策的选择和运用是否适当时,注册会计师应当关注下列重要事项:①重要项目的会计政策和行业惯例;②重大和异常交易的会计处理方法;③在新领域和缺乏权威性标准或共识的领域,采用重要会计政策产生的影口向;④会计政策的变更;⑤被审计单位何时采用以及如何采用新颁布的会计准则和相关会计制度。

多项选择题 案例分析题
阅读理解

What is a good education? The question is far from being answered. Once more, colleges and universities are changing their programs: they drop "fun courses" and restart some of the traditional subjects neglected (忽视) since the 1960s. Many great schools are again requiring the students to take a number of classes in English, history, literature, the social sciences, philosophy, the natural sciences, and art if they want to get a degree. Meanwhile, the experts are trying to describe the good education of our time. Obviously the purely vocational training once favored is not enough. But neither is the gentleman's education of the nineteenth century. Educational programs must meet the demands of a modern world where men and women have to work and to deal with big problems.

What, then, is a good education of this century? Some educators suggest that it should include foreign languages and the study of foreign cultures; a mastery of English, including the ability to write and speak well, because communications have become all-important in the modern world, and also because "a person who doesn't speak and write clearly doesn't reason clearly either"; some knowledge of the social sciences (sociology, psychology) that deal with human relations and human problems; some basic knowledge of modern science, which would enable future voters to be better informed about current problems like nuclear. Finally, many educators insist that all college graduates should be familiar with computers and modern information system since the educated professionals of tomorrow will have to understand their machines. Is that all? "No, of course not." answer the educators. "We have not mentioned the two great building blocks of education: history and literature!"

小题1:The best title for this passage might be _______.

A.Education

B.A Mastery of English

C.A Good Education

D.Something About Study小题2:The underlined word "drop" in the first paragraph means _______.

A.desert

B.dislike

C.decline

D.neglect小题3:The author thinks that the question about what a good education is _______.

A.has been answered fairly well

B.hasn't been put forward yet

C.has been dealt with successfully

D.has not been answered satisfactorily小题4:Some educational experts believe a mastery of English should include the ability _______.

A.to read fast

B.to write and speak well

C.to write clearly and accurately

D.to listen and speak skillfully