问题 判断题

A注册会计师是R公司2002年度会计报表审计的项目经理,在对审计工作底稿复核过程中,注意到以下事项,请代为判断助理人员得出的相关审计结论是否正确。

R公司2002年度企业所得税采用定额交纳方式,助理人员在取得R公司主管税务机关的批文并向其发函确认后,仍然得出其企业所得税的交纳方法不符合国家有关规定的审计结论。()

答案

参考答案:

解析:

除非规模非常小的企业才能采用定额交纳方式,而这样的企业一般不属于注册会计师会计报表审计的范围。对于R公司正常情况下,不应采用定额交纳。所以注册会计师认为被审计单位所得税的交纳方法不合法。

阅读理解

Like any good mother, when Karen found out that another baby was on the way, she did what she could to help her 3-year-old son, Michael, prepare for a new baby. They find out that the new baby is going to be a girl, and day after day, night after night, Michael sings to his sister in Mommy's stomach.

In time, the labor pains come. But complications arise during delivery. Finally, Michael's little sister is born. But she is in serious condition. With alarm in the night, the ambulance rushes the infant to the neonatal intensive care unit at St. Mary's Hospital, Knoxville, Tennessee. The days go by. The little girl gets worse. The pediatric (儿科的) specialist tells the parents, “There is very little hope. Be prepared for the worst.”

Karen and her husband contact a local cemetery about a burial plot. They have fixed up a special room in their home for the new baby, but now they plan a funeral. Michael keeps begging his parents to let him see his sister, "I want to sing to her," he says. But kids are never allowed in Intensive Care.

Karen makes up her mind. She will take Michael whether they like it or not. If he doesn’t see his sister now, he may never see her alive.

She dresses him in an oversized suit and marches him into ICU. He looks like a walking laundry basket, but the head nurse recognizes him as a child and shouts, "Get that kid out of here now. No children are allowed. Never disturb patients here.” The mother rises up strongly and said," He is not leaving until he sings to his sister!"

Karen leads Michael to his sister's bedside. He gazes at the tiny infant losing the battle to live. And he begins to sing. In the pure hearted voice of a 3-year-old, Michael sings:" You are my sunshine, my only sunshine, you make me happy when skies are gray......" Instantly the baby girl responds. The pulse rate begins to calm down and becomes steady.

“Keep on singing, Michael." encouraged Karen with tears in her eyes. "You never know, dear, how much I love you, please don't take my sunshine away."

The next day, the very next day, the little girl is well enough to go home! Woman's Day magazine called it "the miracle of a brother's song". The medical staff just called it a miracle. Karen called it a miracle of Gods love!

Never give up on the people you love.

小题1:What may the underlined words "the infant" refer to?

A.The baby

B.Karen

C.Mary

D.Michael小题2:What do we know about the little sister after she was born?

A.She was driven to St. Mary's shop.

B.A doctor came to see her in her house.

C.She was very thin and couldn't speak.

D.She was in great danger.小题3:Why did Karen firmly let little Michael see his sister in ICU?

A.Because he could make his sister alive.

B.Because his sister would be sent to a far hospital.

C.Because his sister was going to die soon.

D.Because his father wanted to take him away.小题4:What do we know about the head nurse?

A.The head nurse was careful.

B.The head nurse was rude.

C.The head nurse was responsible.

D.The head nurse had no sympathy.小题5:What is the general idea of the text?

A.A boy' s singing saved his sister' s life.

B.The little girl is well enough to go home.

C.Michael's little sister is born with a serious disease.

D.No children are allowed to enter the intensive care unit.

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