问题 单项选择题

A注册会计师负责对X公司2009年度财务报表实施审计。在对货币资金项目实施进一步审计程序时,遇到了以下问题,请代为做出专业决策。

A注册会计师计算并分析( )占银行存款的比例,有助于判断X公司是否存在高息资金拆借。

A.库存现金

B.定期存款

C.货币资金

D.在途资金

答案

参考答案:B

解析:定期存款所占的比例高低,并不是高息资金拆借的确凿证据,但可用以评估利息收入是否合理,并据以推断被审计单位是否存在高息资金拆借。

阅读理解

Mr White works in an office. He’s very busy and has no time to have a good rest. Every evening, when he comes back from his office, he’s always tired and wants to go to bed early. But his wife often has a lot of interesting things to tell him after dinner. She doesn’t stop talking until she falls asleep (入睡). But it’s usually too late and Mr White has to get up early in the morning when she is still sleeping.

One day Mr White felt terrible and couldn’t go to work. He decided to go to see a doctor. Mrs White went to the hospital with him. Before her husband said what was the matter with him, the woman told the doctor all. The doctor wrote out a prescription (处方). When Mrs White took the medicine to the doctor’s room, the doctor said to her, “The bottle of medicine is for your husband and the pills (药片) are for you. ”

“For me?” the woman said in surprise. “I’m fine. I don’t need any medicine!”

“I don’t think so, madam,” said the doctor. “They are sleeping pills. Your husband will be all right soon if you take them. ”

小题1:Mr White ______.

A.has time to have a good sleep

B.is busy but he can have a good sleep

C.isn’t tired and doesn’t like to go to bed early

D.doesn’t have a good rest小题2:Mr White’s wife ______ every evening.

A.works late

B.writes things

C.keeps talking late

D.watches TV late小题3:Mr White has to get up when his wife is sleeping in the morning because ______.

A.he can’t fall asleep

B.he has to go to work

C.he doesn’t want to sleep

D.his wife asks him to get up小题4:One day Mr White couldn’t go to work because ______.

A.he was ill

B.his wife was ill

C.his wife didn’t let him go

D.he didn’t want to go to work小题5:The sentence “Your husband will be all right soon if you take them. ” means Mr White will soon be all right if ______.

A.Mr White takes the pills

B.Mr White takes the bottle of medicine

C.Mrs White takes the pills

D.Mrs White stops talking too much at night

单项选择题