问题 多项选择题

A注册会计师负责对甲公司2012年度财务报表进行审计,评估甲公司的重大错报风险是A注册会计师执行财务报表审计业务时的重要步骤。下列事项或情况可能表明甲公司存在重大错报风险的有()。

A、融资能力受到限制

B、持续经营和资产流动性出现问题,包括重要客户流失

C、信息技术战略和经营战略不协调

D、事项或交易在计量时存在重大不确定性

答案

参考答案:A, B, C, D

解析:重大错报风险与很多方面有关,选项ABCD均可能表明存在重大错报风险。

翻译题
阅读理解

     Not long ago, many doctors in the West laughed at the suggestion that they might learn something

from traditional Asian systems of healing. Most of them thought that Asian herbal (药草的) medicine

and acupuncture(针灸) were believed in only by simple people who knew no better. Western doctors

relied mainly on chemical cures as the safest and surest way to treat illnesses. The scientific age of

antibiotics(抗生素), "miracle drugs" and heart transplants encouraged the public to that there must be

a pill for every illness. It was true that often the drug companies provided what the public wanted: a

speedy temporary cure and didnot remove the real cause of the illness. Moreover, some people actually

became ill through taking too much medicine.

     Many people in the West are now beginning to look for more natural cures for their illnesses and

often they turn to the ancient wisdom of the East. There are some doctors in Britain now who offer their

patients acupuncture treatment. Recently an Indian company which produces a natural medicine based

on the biba root has sold some to Germany. The World Health Organization(WHO) encourages

doctors not to rely too greatly on expensive Western medicines but to choose them carefully and use

also their traditional herbal cures.

     The mixture of Eastern and Western medicine has been practiced very successfully in China. China is

still the only country in the world where the traditional doctor using herbal medicine and acupuncture is

as respected as the Western-trained doctor. Through China all types of doctors are expected to work

together. Western-style doctors are required to take at least a one-year course in traditional medicine,

and the acupunctures must also study the basics of  western medicine. China's way of "having the best

of both worlds" has greatly impressed many visiting doctors from the West.

     Experts from the WHO have decided that the time has come to study herbal medicine very carefully

and to decide, by carefully controlled scientific experiments, what good these medicine might do. They

are especially interested in finding cures for illnesses which Western medicine has found "incurable". Six

WHO units have been set up in Hong Kong, Seoul, Sri Lanka, London and Chicago, and so far the

results have been encouraging.

1. What conclusion can we draw from the first paragraph?

A. Miracle drugs are born with science.

B. Chemical cures have got some side-effects if taken too much.

C. Chemical cures are better than Asian systems of healing because of its immediate response.

D. Drug companies are willing to meet the public demands.

2. What is the true reason for Western doctors to turn to the ancient wisdom of the East ?

A. Herbal medicine are less expensive.

B. Western medicines can't work very well in some areas.

C. China has already set a good example of combining Eastern and Western medicines.

D. All of the above.

3. What do you think a Chinese doctor should learn?

A. Chinese medicine only.            

B. Western medicine only.

C. Both with different emphasis.      

D. Both equally.