问题 单项选择题

注册会计师在测试乙公司与采购交易相关的内部控制时发现下列情况,其中最可能表明采购交易发生认定存在重大错报风险的是()。

A、订购单与验收单金额和数量不符

B、缺失连续编号的验收单

C、供应商名称与其代码不匹配

D、验收单重复

答案

参考答案:D

解析:重复的验收单可能表明重复记录,所以最可能表明采购交易发生认定存在重大错报风险;选项B可能表明采购交易未予入账,即完整性问题,而不是发生。

填空题
用方框中所给词的适当形式填空,使短文完整、通顺。一空限填一词,有两个多余选项。
get, picture, paint, stand, happen, bad, make, agree, feel, minute, laugh, sleep
     Peter was a boy about ten. He lived in  the village but  studied in a  school of a town. He _1_up early
and  went  to  school  by  bike  after  breakfast. One day, on his  way home, he  saw a lot of people _2_
around a young man. The boy stopped to find out what _3_ there. The young man said, "I've traveled in
several countries and seen a lot of pictures, but they were all _4_than mine. I'm sure it's difficult to find an
artist like me! I have to come here to look for the best artist in the world."
     "Please show one of your _5_ to us if it's true!" An old man said.
     The  young  man  brought  out a picture and hung it on the wall. All the  people  thought  it  was  nice
except Peter. He found a drawback (缺陷) and showed it to them. It _6_ the young man angry. He said
to the boy, "Are you good at _7_, boy? Paint one for us, will you?"
     "OK," Peter _8_. He  painted  the  paper  black  and  showed  it to the young man. The young man
watched it for nearly ten _9_ and then asked, "What did you paint?"
     "It's a black pig on the dark night."
     All the people began _10_ and the young man didn't say a word for a long time.
1.         2.           3.           4.           5.          
6.         7.           8.           9.           10.          
单项选择题