问题 多项选择题

在比较信息与上期财务报表反映的金额和相关披露不一致时,注册会计师检查的内容通常包括()。

A、出现不一致是否因会计准则和相关会计制度的变化引起,或是否符合法律法规的规定

B、金额是否作出适当调整,包括报表项目的重新分类和归集,附注中前期对应数的调整等

C、是否已在附注中充分披露对比较信息作出调整的原因和性质,以及比较信息中受影响的项目名称和更正金额

D、如果发现对比较信息的调整缺乏合理依据,应当提请管理层对比较信息作出更正,并视更正情况出具恰当意见类型的审计报告

答案

参考答案:A, B, C, D

解析:在比较信息与上期财务报表反映的金额和相关披露不一致时,上述四个选项,通常都属于注册会计师检查的内容。

单项选择题 A1/A2型题
完形填空

第二节完型填空(共20小题;每小题1.5分,满分30分)

阅读下面短文,掌握其大意,然后从36—55各题所给的四个选项(A、B、C和D)中,选出最佳选项。

With a heavy heart Sally arrived early on the morning of the auction (拍卖). It was almost a year since her dear grandmother passed away in this house.   36   the family business had failed and left them with heavy debts. So the bank had  37 the family to have an auction sale to repay their debts.  38  the past several weeks, she had managed to save $450 in order to bid(出价)on the  39   that her grandmother liked very much. Surely this would be enough, she had thought.

Now the  40  moment arrived.Looking around, Sally was surprised to see so many people had   41 .As the auction began, Sally waited.Finally, the time came to bid on the quilt.She held her   42  tightly and listened.The first bid was $45. She was  43 . It was so high.Quickly other people bid and soon the bidding   44  $85. Sally cried out “$450!” For a moment there was silence.Hope   45  her. She glanced again at the quilt, thinking how   46 her grandmother would have been with her at this moment.Just then, from the back, another person shouted “$475!” She lost her   47 .Suddenly she couldn’t help wondering   48  so many  people would be interested in that old, dirty quilt.Finally the quilt was sold for $500 to a complete   49 .

   After the sale, she went to the counter to pay for the few items that were now hers.The woman at the cash desk handed her the quilt.“There must be some  50 .Someone else has got it.” she said.A hand-written   51  was pinned to the quilt, which   52 :

Dear Madam,

   I noticed you admiring the quilt.Clearly, it was 53  to you.Please accept this quilt as my  54 . I don’ t expect any repayment from you, but do a   55   favor in the future for a stranger who happens to cross your path.

Yours,

A stranger

36.A.Naturally         B.Unfortunately       C.Luckily  D.Probably

37.A.hoped          B.waited     C.expected D.forced

38.A.With    B.At  C.By  D.Over

39.A.house          B.present     C.furniture       D.quilt

40.A.interesting      B.necessary     C.big          D.sad

41.A.turned over         B.turned up           C.turned back   D.turned on

42.A.purse    B.picture     C.book         D.quilt

43.A.glad     B.frightened       C.moved   D.shocked

44.A.rose     B.climbed   C.reached        D.raised

45.A.told      B.helped     C.filled     D.gave

46.A.pleased        B.anxious    C.angry     D.familiar

47.A.thought       B.chance     C.way       D.money

48.A.whether       B.what        C.how       D.why

49.A.relative        B.customer C.friend    D.stranger

50.A.reason         B.secret       C.mistake            D.fun

51.A.check          B.wallet      C.address        D.note

52.A.read     B.wrote       C.spoke     D.showed

53.A.wonderful          B.basic        C.pretty         D.important

54.A.honor          B.respect     C.gift          D.thank

55.A.particular       B.common      C.major         D.similar