问题 单项选择题

以下有关会计估计审计的说法中不正确的是()

A、如果注册会计师认为,管理层做出会计估计的程序和方法符合相关规定及企业的实际情况,可靠性强,则可不对会计估计进行测试,直接认定其合理性

B、如果涉及特殊技术的复杂会计估计过程,注册会计师应当根据具体情况考虑是否需要利用专家的工作

C、会计估计公式的持续适当性将直接影响会计估计的合理性

D、会计估计的计算过程越复杂,出现重大错报的可能性就越大,就需要实施更有效的审计程序

答案

参考答案:A

解析:果注册会计师认为,管理层做出会计估计的程序和方法符合相关规定及企业的实际情况,可靠性强,则可适当缩小对计算过程的测试范围,而不是直接认定其合理性。

阅读理解

If I had one million Yuan, I would buy you a house!  Do I have one million Yuan? No, I don't.So I only can spend ten fens on this short message, sending you my best wishes! Today SMS---Short Message Service is popular, and China Mobile says that every second(秒钟), there are 410 messages being sent.

Look around you! People are watching their mobiles(手机), smiling or laughing.Thumbs(拇指) are moving quickly on mobiles, bringing happiness to their friends.Through SMS, we know the weather report, share jokes and news, express love and friendship.

SMS is becoming more and more popular.It's reported that 67% of young people like to send short messages to greet(问候) each other.Internet SMS will be more helpful to people.I'm thankful for the progress because SMS saves me much money.Just on the top of the thumb, so much joy can be found.

小题1:SMS can help people do the followings except___   _.

A.knowing the weather report

B.sharing jokes and news

C.expressing love and friendship

D.spending more time traveling小题2:The writer thinks that_    __.

A.SMS helps people a lot

B.young people dislike SMS

C.he makes SMS more popular

D.he will buy a palace for his friend小题3:_____of young people like to send short messages to greet each other.

A.40%

B.50%

C.60%

D.67%小题4:The passage is mainly about____    

A.How to search Internet

B.how to send short message

C.the joy (快乐) of SMS

D.ways of saving money小题5:Which of the following is WORNG according to the passage?

A.The writer has one million yuan.

B.The writer spends ten fen on this short message.

C.More than 400 people send messages every second.

D.Internet SMS will be more helpful to people.

填空题