问题 多项选择题

L公司是一般大型煤炭企业。A注册会计师在L公司2005年度会计报表审计中负责固定资产、累计折旧和在建工程基础的审计。审计过程中,A注册会计师遇到以下问题,请代为做出正确的专业判断。

在对L公司累计折旧进行审计时,A注册会计师拟结合固定资产项目的审计进行分析性复核,以下各项分析正确的有()。

A.计算本期计提折旧额与固定资产总成本的比率,并与上期比较,旨在发现本期计提折旧额计算上的错误

B.计算累计折旧与固定资产总成本的比率,并与上期比较, 旨在发现累计折旧核算上的误差

C.计算折旧费占生产成本的比重,并与上年度进行比较, 旨在发现成本计算上的错误

D.计算累计折旧与固定资产原值的比率,可以评估国有资产的老化率及分析减值的合理性

答案

参考答案:A, B, D

解析:

计算折旧费占生产成本的比重,并与上年度进行比较,可能会发现是否新近增加了设备,使产量变化从而影响单位产品中的折旧费用。

阅读理解

阅读理解。

     Your body, which has close relations with the food you eat,

is the most important thing you own, so it needs proper treatment

and proper nourishment (营养). The old saying"An apple a day

keeps the doctor away. "is not as silly as some people think. The

body needs fruits and vegetables because they contain vitamin C.

Many people take extra vitamins in pill form (丸剂) ,  believing

that these will make them healthy. But a good diet is made up of

nourishing food and this gives all the vitamins you need.  The body

doesn't need or use extra vitamins, so why waste money on them?

     In the modern western world, many people are too busy to

bother about eating properly. They throw away the good habits and

throw anything into their stomachs, eating hurriedly and

carelessly. The illnesses caused or made worse by bad, eating

habits are frightening.

1. From the first sentence we know that ____.   

A. the more you eat,the better you will feel

B. your body is made up of the food you eat

C. what you eat has great effect on your health

D. all kinds of food you eat can be made into your nourishment

2. How do you understand the old saying underlined in Paragraph 1? 

A. Doctors are no longer necessary if we eat an apple every day.

B. Eating apples regularly brings lots of benefits to our health.

C. The apple is the best among all kinds of fruits.

D. Eating apple is a good way to cure illnesses.

3. In modern western countries, ____.   

A. people are only too busy to cook meals for themselves

B. people don't want to pay more attention to their eating

C. people throw everything into their stomachs without digestion

D. lots of people's illnesses are caused or made worse by bad eating habits

4. If we want to keep healthy,we should _____ .   

A. eat properly

B. only eat an apple a day

C. take as many vitamin pills as possible

D. throw everything into our stomachs slowly and carefully

单项选择题