问题 单项选择题

(五)丁注册会计师负责对F公司2×10年度财务报表进行审计。在了解F公司内部控制时,遇到下列事项,请代为做出正确的专业判断。

在对被审计单位的控制活动的了解中,丁注册会计师注意到以下控制活动,其中属于实物控制活动的是( )。

A.对访问计算机程序和数据文件进行授权

B.出于特定原因,同意对某个不符合一般信用条件的客户赊销商品

C.分析评价实际业绩与预算的差异

D.将交易授权、交易记录以及资产保管等职责分配给不同员工

答案

参考答案:A

解析: 选项B为与授权有关的控制活动;选项C为与业绩评价有关的控制活动;选项D为与职责分离有关的控制活动。

阅读理解

阅读理解。

     Animals seem to have the sense to eat when they are hungry and they do not eat more than their bodies

need. It has been shown that rats will, when given a choice over a period of time, prefer water with

vitamins to water without vitamins even there is no difference in taste or smell between the two water

bottles. When a fragrant flavor (香味) was added to the vitamin-enriched water, the rats did seem to

develop a taste for it and kept drinking it, even after the vitamins were switched to the clear water. In time,

however, they broke the habit and went back to where the necessary vitamins were.

     In a classic experiment, babies of 6 to 12 months old were placed in a cafeteria feeding arrangement,

with a wide selection of baby food before them. They were given whatever they pointed to or appeared

interested in. We are told that at first they showed some unusual eating patterns (方式), but over a period

of time they managed to select well-balanced diet.

     So, in selecting food, rats and babies do seem to know and act on what's best for them. Apparently,

there is a kind of "body wisdom", which humans soon lose. Most of us do not eat as wisely as we could. Many of our food preferences are culturally determined and influenced by long established habits. Some

people eat foxes, dogs and blackbirds, while we eat cows and pigs. So what people eat and how much

they eat seems to be greatly influenced by what is going on around them.

1. As far as their eating habits are concerned, babies and rats are similar in that both _____.

A. have the natural abilities to choose a balanced diet

B. develop a taste for the same kinds of flavors

C. have the same eating patterns

D. prefer flavored food and drink

2. In the experiment on rats, a fragrant flavor was added to the water to _____.

A. prove that vitamins are tasteless

B. find out rats preference in flavor

C. encourage rats to drink vitamin-enriched water

D. test whether rats know which drink is good for them

3. According to the passage, adults eating habits differ from those of babies because _____.

A. adults have more choices of food than babies in eating patterns

B. adults usually cannot resist the temptation of various delicious food

C. adults' eating habits are closely related to the social and culture customs

D. adults know better than babies what kinds of food are good for their health

单项选择题