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问题 多项选择题

如果注册会计师不能从被审计单位内部获取可靠的审计证据识别关联方或关联方交易，则应当采取的程序有（）。

A、向关联方函证交易的条件和金额

B、检查关联方拥有的信息

C、向与交易相关的人员和机构函证或与之讨论相关信息

D、进一步复核被审计单位财务报表的金额

答案

参考答案：A, B, C

解析：选项D属于注册会计师从被审计单位获取证据。

完形填空

根据短文内容和首字母提示，在下文空格处填入适当的词使短文完整。（每空一词）

Dear Peter,

I’m glad to receive your letter. Thank you for your caring a     the weather and my health. Now I’d like to tell you something about the smog（雾霾）.

Since the winter last year, the smog has taken place for several times. It has done great harm(伤害) to our d­     life. Many traffic accidents have happened because of the h     smoggy weather. More and more people have to go to see a d     because of the serious diseases(疾病) caused by the smog. Quite a lot of flights have to be put off. A great number of people have to s     at home for fear of the poisonous(有毒的) air caused by the smog.

People have realized(意识到) the great harm caused by the smog and the importance of

p     the environment. People from all over the country are taking a     to improve the smoggy weather. The government asks people to go to work or school with public traffic tools, such as the bus and the u    . Also we should plant more trees.

According to me, I will go to school by bike or on foot, and I won’t throw the waste anywhere. M     , I will tell people that all of us should protect the environment as p     as we can. Would you like to tell me some good ideas? I’m looking forward to your reply.

Yours,

Wang Hua
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阅读理解与欣赏

阅读下文，回答问魉。

　　（一）万钟则不辩礼义而受之，万钟于我何加焉！为宫室之美，妻妾之奉，所识穷乏者得我与？乡为身死而不受，今为宫室之美为之；乡为身死而不受，今为妻妾之奉为之；乡为身死而不受，今为所识穷乏者得我而为之：是亦不可以已乎？此之谓失其本心。（节选自《鱼我所欲也》） 

　　（二）孔子见齐景公，景公致廪丘①以为养②。孔子辞不受，入谓弟子日：“吾闻君子当功以受禄。今说景，景公未之以行③而赐之廪丘，其不知丘④也亦甚矣。”令弟子趣驾，辞而行。（节选自《吕氏春秋》）

【注】①廪丘：地名。②养：供养之地。③未之以行：没有采纳我的主张。④丘：孔子，名丘。

1、解释下面句子中加粗词语的意思。   

（1）万钟于我何加焉何　加：____   

（2）所识穷乏者得我与　得：____

2、用现代汉语写出下面句子在文中的意思。

　是亦不可以已乎？

________________________________________________________

3、文段（一）中画线的句子运用了什么论证方法？有什么作用？

________________________________________________________

4、孔子为什么不肯接受景公赐给他的供养之地呢？请用文段（一）中的语句回答。

________________________________________________________ 

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