问题 多项选择题

注册会计师何评是L公司2005年度会计报表中审计业务的项目经理。在审计过程中,何评发现了以下与或有事项相关的事项,请代为做出正确的专业判断。

假定注册会计师确定的L公司2005年度会计报表层次重要性水平为100万元,对于L公司2005年度发生的下列()事项,如果L公司在会计报表中进行了适当处理,注册会计师无须在审计报告的意见段后增加强调事项段予以说明。

A.由于应收账款项目中有300万元的款项无法函证,也无法实施替代审计程序,注册会计师认为应收账款项目的金额无法确定,且金额重大

B.L公司2005年10月份发生火灾,损失严重。L公司估计的损失金额为200万元,但保险公司估计的损失金额为190万元,双方无法协商一致

C.2006年2月起,L公司持有Z公司价值1000万元的股票市价下跌,虽然L公司做出了迅速反应,与下跌当天即予抛售,但仍然损失了300万元。如在外勤结束日2月20日抛售,损失的金额可能达到800万元

D.1公司于2005年10月起诉H公司违反了合作协议,要求其赔偿150万元,法院将于 2006年5月宣布裁决结果

答案

参考答案:A, B, C, D

解析:

A:“无法确定”不同于“尚未发生完毕”,前者属于审计范围受限(并非不确定事项),后者属于或有事项;B损失的金额已经可以合理估计了,至于10万元的误差,不足以将火灾损失归结为不确定事项;C:股票一经抛售,损失随即确定,虽有损失,但损失是确定的,已不属于或有事项;D属于或有事项中的或有资产,不属于或有损失,L公司无须处理和披露,注册会计师也无须增加强调事项段。事项段。

完形填空
Young people are often unhappy when they are with their parents. They say that their parents don’t understand them. They often think their parents are too strict  41  them.
Parents often find  42 difficult to win their children’s trust and they seem to  43 how they themselves felt when they were young.
For example, young people like to do things without much  44 . It’s one of their ways to show that they grow up and they can  45 any difficult problems. Older people worry more easily. Most of them plan things ahead and don’t like their plans to be changed. So when you want your parents to let you do  46 , you will have better success if you ask  before you really start doing it.
Young people often make their parents angry by clothes they wear, the music they enjoy and something  47 . But they don’t mean to cause any trouble. They just feel that  48 this way they can be cut off from the old people’s world and they want to make a new culture of their own. And if their parents don’t like their music or clothes or their way of speech, the young people feel very sad. Sometimes instead of going out with their parents, they just want to stay at home  49 and do what they like.
If you plan to do something, you’d better win your parents over and get them to understand you. 50 , your parents will certainly let you do what you want to do.
小题1:
A.onB.withC.inD.to
小题2:
A.itB.thisC.thatD.one
小题3:
A.forgetsB.rememberC.forgetD.remembers
小题4:
A.thinkingB.speakingC.readingD.saying
小题5:
A.knowB.findC.find outD.solve
小题6:
A.anythingB.nothingC.somethingD.everything
小题7:
A.elseB.oneC.oldD.more
小题8:
A.byB.throughC.inD.over
小题9:
A.sadlyB.aloneC.lonely D.sad
小题10:
A.If notB.OrC.If soD.However
判断题