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问题 单项选择题

对被审计单位(或审计项目)资源管理和使用的有效性进行检查和评价的活动是指( )。

A．效益审计

B．财政财务审计

C．社会审计

D．财经法纪审计

答案

参考答案：A

解析： 本题考查重点是对“审计分类——按审计内容分类”的掌握。将审计按审计内容分类，可分为财政财务审计、财经法纪审计和效益审计。其中，效益审计是指对被审计单位(或审计项目)资源管理和使用的有效性进行检查和评价的活动。本题中，选项B“财政财务审计”是指对被审计单位的财政财务收支活动进行的审计。选项D“财经法纪审计”是指由国家审计机关和内部审计机构对某单位严重违反财经法纪的行为所进行的专案审计。因此，本题的正确答案为A。

阅读理解
阅读理解。

       Can you remember the day when you spoke your first word? If you can, you are unusual.
       Try to imagine what first few months of your life were like. I am sure you just spent most of your time
eating, sleeping and crying. As you grew older, you were awake more of the time. It took your parents more
time to play with you and talk to you. You watched and listened curiously (好奇). You began to know that
people made certain sounds to go with certain things.
       Then you began to try making the sounds you heard. And step by step you were able to make the right
sound for one thing.
       On that day you came to understand the secret of language. The secret is that a certain sound means a
certain thing. One sound might be as good as another. But it is no good as a word unless everybody agrees
on its meaning. Only when a group of people use the same set of sounds of things, can they understand each
other. Then, and only then do these people have a LANGUAGE.
       After you found the secret of language, you learned words. Some of the words meant things, such as
BOOKS, CHAIRS and SHOES. Some words meant doing things, such as GO and SWIM, and other words
describe things, such as GOOD and DIRTY. Soon you learned to put words together to express your idea,
such as "I want to go out and play with my friends." This is language. By means of language people can
communicate (交流). So we say languages are means of communication.

1.             can remember the day when            .
[ ]
A. One, he spoke his first word
B. No one, he spoke his first word
C. Most people, they spoke their first words
D. None, they spoke their first words
2. When you were a little baby, you            .
[ ]
A. made sounds to let people know that you wanted to eat
B. spent most of your time playing with your parents
C. could not hear any sound around you
D. spent most of your time eating, playing and crying
3. The secret of language is that            .
[ ]
A. one sound might be as good as another
B. people can understand each other
C. a certain sound is for a certain thing
D. there is a special sound for each person
4. You could learn words            .
[ ]
A. before you knew what the language was
B. after you knew what the language was
C. before you knew the secret of the language
D. when you were a baby
5. The aim in using language is             .
[ ]
A. to get everything one wants from others
B. to say what one wants to know
C. to share ideas, opinions, news, etc with one another
D. to make oneself understood by others
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判断题

范祖禹是司马光编纂《资治通鉴》唐代部分最重要的助手。
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