问题 填空题

滤油设备采用油加热器时,应先开启油泵,后投加热器;停机时操作顺序()。

答案

参考答案:相反

完形填空

In some cities , workaholism(废寝忘食工作)is so common that people don’t consider it unusual . They accept the lifestyle as      36     . Government workers in Washington , D. C. , 37      , frequently work sixty to seventy hours a week . They don’t do this because they have to ; they do it because they       38    to . Workaholism can be a     39     problem . Because true workaholics would rather work than do anything else , they      40     have no idea of how to relax ; that is , they might not     41      movies , sports , or other types of entertainment . Most of all , they     42      to sit and do nothing . The lives of workaholics are usually stressful , and this tension(紧张)and worry can cause      43     problems such as heart attacks and stomach diseases .     44     , typical workaholics don’t pay much attention to their families . Their marriages may end in      45     as they spend little time with their families .

Is workaholism      46     dangerous ? Perhaps not . There are , certainly , people who work      47     under stress . Some studies show that many workaholics have great energy and interest in work . They feel     48      is so pleasurable that they are actually very happy . For most workaholics , work and entertainment are the same thing . Their jobs      49     them with a challenge ; this keeps them busy and creative .

50     do workaholics enjoy their jobs so much ? There are several      51     to work . Of course , it provides people with paychecks , and this is important . But it offers     52      financial security . It provides people with self-confidence(自信心); they have a feeling of satisfaction       53    they have produced a challenging piece of work and are able to say “I      54     it” . Psychologists (心理学家)claim that their work gives people an identity (自身价值). After they take part in work , they     55     a sense of self and individualism .

36.A.strange                  B.boring                   C.pleasant                 D.normal

37.A.for example           B.on the other hand    C.what’s more           D.after all

38.A.agree                     B.promise                 C.dare                       D.want

39.A.slight                     B.serious                   C.obvious                  D.difficult

40.A.still                        B.probably                C.certainly                D.mostly

41.A.afford                    B.enjoy                     C.watch                    D.allow

42.A.dream                    B.decide                    C.intend                    D.hate

43.A.physical                 B.cultural                  C.social                     D.mental

44.A.Therefore               B.However                C.Anyway                 D.Besides

45.A.happiness               B.silence                   C.failure                   D.surprise

46.A.sometimes              B.always                   C.seldom                   D.hardly

47.A.sadly                     B.differently              C.efficiently              D.slowly

48.A.study                     B.family                   C.life                        D.work

49.A.equip                     B.pack                      C.provide                  D.fill

50.A.When                    B.Why                      C.How                      D.Where

51.A.factors                   B.advantages             C.steps                      D.ways

52.A.no more                 B.more or less            C.no more than          D.more than

53.A.when                     B.before                    C.unless                    D.until

54.A.valued                   B.failed                     C.caught                   D.made

55.A.give                             B.lose                       C.get                        D.need

问答题

ABC会计师事务所承接了甲公司2×10年度财务报表审计工作,A、B注册会计师在审计银行存款过程中,有如下事项:
(1) 与银行存款函证相关审计计划部分内容如下:
A、B注册会计师考虑到财政部和中国人民银行联合印发的《关于做好企业的银行存款、借款及往来款项函证工作的通知》已明确规定银行应按在规定期限内对会计师事务所的函证给予回函,直接认定银行在回函工作中不会与企业合谋向注册会计师发出带有虚假陈述的回函,认定无须考虑与此相关的舞弊导致的重大错报风险。A、B注册会计师决定以ABC会计师事务所的名义向本年年末有银行存款余额的银行寄发询证函。
(2) ABC会计师事务所收到银行回函后,发现D银行回函表明企业银行存款日记账金额与回函金额有差异。
(3) E银行账户的银行对账单余额为1585000元,在检查该账户银行存款余额调节表时,A、B注册会计师注意到以下事项:在途存款150000元;未提现支票50000元;未入账的银行存款利息收入45000元;未入账的银行代扣水电费25000元。

针对事项(3),请您填写下列银行存款余额调节表。假定不考虑其他因素,请指出E银行账户审定后的金额足多少。
银行存款余额调节表

2×10年12月31日
单位:元
银行调节项日金额企业调节项目金额
银行对账单余额银行存款日记账余额
加:企业已收,银行未收加:银行已收,企业未收
减:企业已付,银行未付减:银行已付,企业未付
实际存款金额实际存款金额