问题 单项选择题

When something goes wrong, it can be very satisfying to say," Well, it’s so-and-so’s fault. "or "I know I’m late, but it’s not my fault ; the car broke down. "It is probably not your fault, but once you form the habit of blaming somebody or something else for a bad situation, you are a loser. You have no power and could do nothing that helps change the situation. However, you can have great power over what happens to you if you stop focusing on whom to blame and start focusing on how to remedy the situation. This is the winner’s key to success.

Winners are great at overcoming problems. For example, if you were late because your car broke down, maybe you need to have your car examined more regularly. Or, you might start to carry along with you the useful phone numbers, so you could call for help when in need. For another ex-ample, if your colleague causes you problems on the job for lack of responsibility or ability, find ways of dealing with his irresponsibility or inability rather than simply blame the person. Ask to work with a different person, or don’t rely on the person. You should accept that the person. Ask to work with a different person, or don’t rely on this person. You should accept that the person is not reliable and find creative ways to work successfully regardless of how your colleague fails to do his job well.

This is what being a winner is all about—creatively using your skills and talents so that you are successful no matter what happens. Winners don’t have fewer problems in their lives ; they have just as many difficult situations to face as anybody else. They are just better at seeing those problems as challenges and opportunities to develop their own talents. So, stop focusing on "whose fault it is". Once you are confident about your power over bad situations, problems are just stepping stones for success.

When problems occur, winners take them as ().

A. excuses for their failures

B. barriers to greater power

C. challenges to their colleagues

D. chances for self-development

答案

参考答案:D

解析:

由最后一段中的“They are just better at seeing those problems as challenges and opportunities to develop their own talents”可知,成功者善于把困难当成自我能力提高的挑战和机会。故选D。

选择题
问答题

XYZ会计师事务所的X和Y注册会计师负责审计ABC公司2005年度会计报表。2005年 11月,X和Y注册会计师对甲公司实施预审,初步了解和测试了ABC公司内部控制。通过对ABC公司内部控制的了解,X和Y注册会计师注意到ABC公司主要生产和销售服装;公司生产的服装全部发往各地办事处。办事处除自行销售外,还将一部分服装寄销在各商场。各月初,办事处将上月的收、发、存的数量汇总后报ABC公司财务部门和销售部门,财务部门作相应会计处理;鉴于各年年末均处于服装销售旺季,为保证各办事处货源,ABC公司本部仓库在各年年末不保留产成品。
通过对ABC公司内部控制的测试,X和Y注册会计师注意到,除下列情况表明存货相关内部控制可能存在缺陷外,其他内部控制均健全、有效:
(1)ABC:公司在以前年度未对存货实施盘点,但有完整的存货会计记录和仓库记录;
(2)ABC公司发出服装时,出库单未按顺序连续编号;
(3)ABC,公司生产服装所需的零星辅料由M公司代管,但ABC公司未对辅料的变动进行会计记录:
(4)为便于年末结账,ABC公司每年12月28日后发出的存货在仓库的明细账上记录,但未在财务部门的会计账上反映;
(5)ABC公司发出服装存在不按既定后进先出法计价核算的现象;
(6)ABC公司财务部门会计记录和仓库明细账均反映了代M公司保管的N材料。
要求:
(1)简要说明X和Y注册会计师通过内部控制测试所注意到的各种情况是否实际构成存货内部控制缺陷并简要说明理由。
(2)你作为注册会计师,为实现下表所列审计目标,请指出应采用的主要审计程序(针对每一审计目标,限列一项审计程序)以及获得审计证据的类型,并在答题卷所附表格的适当位置填列。

审计目标 审计程序 审计证据
(1)确定被审计单位主营业务收入的会计记录归属期是否正确
(2)确定被审计单位资产负债表日应收账款账户余额的真实性
(3)确定被审计单位资产负债表日应收票据是否存在

(4)确定被审计单位购入固定资产的存在性

(5)确定被审计单位资产负债表日存货余额的真实性

(6)确定被审计单位借款利息计算是否正确

(7)确定被审计单位投资的计价方法是否正确

(8)确定被审计单位资产负债表日无形资产是否存在

(9)确定被审计单位资产负债表日银行存款是否确实存在

(10)确定被审计单位是否存在超过评价期间的、可能导致对其持续经营能力产生重大疑虑的事项或情况,以及考虑这些事项对管理当局所作评价的影响

(11)确定被审计单位资产负债表日是否确实存在未决诉讼

(12)确定被审计单位已发生的购货业务均已记录