问题 多项选择题

(三)辛注册会计师负责对J公司2×10年度财务报表进行审计。在实施存货监盘程序时,遇到以下事项,请代为作出正确的专业判断。

在对存货实施监盘程序时,以下做法中,辛注册会计师应该选择的有( )。

A.对于已作质押的存货,向债权人函证与被质押存货相关的内容

B.对于受托代存的存货,实施向存货所有权人函证等审计程序

C.对于因性质特殊而无法监盘的存货,实施向顾客或供应商函证等审计程序

D.J公司相关人员完成存货盘点后,注册会计师进入存货存放地点对已盘点存货实施检查程序

答案

参考答案:A,B,C

解析: 注册会计师应在盘点时进入存货存放地点进行监盘,而不是在完成盘点后才进入存放地点。

阅读理解

A family moved into a house, next to a vacant lot(闲置的地皮). One day, some workers came to start building a house there.

The family’s 5-year-old daughter took an interest in all the activity going on next door and spent much of each day watching the workers. They talked with her, let her sit with them when they had coffee and lunch breaks. They also gave her little jobs to do here and there to make her feel important.

At the end of the first week, they even gave her an envelope(信封)with ten dollars. The little girl took this home to her mother. Her mother told her to take her“pay”to the bank the next day to start a savings account.

When the girl and her mom got to the bank, the clerk was surprised and asked the little girl what she did.

The little girl said,“I worked last week to build the new house next door to us.”

“Oh,” said the clerk, “and will you be working to build the house again this week, too?”

The little girl said, “Yes, of course.”

小题1:What did the workers want to build on the vacant lot?

A. A bank.        B. A hospital.                C. A house.

小题2:Which of the following activities didn’t the workers do?

A. Talked with the girl.

B. Sang with the girl.

C. Gave the girl little jobs here and there.

小题3:What did the workers think of the girl?

A. They disliked her.

B. They liked her.

C. They hated her.

小题4:What do the underlined words mean in Chinese?

A.一个基金账户     B. 一个储蓄账户         C.一个股票账户   

小题5:Which of the following is TRUE about the girl?

A. She wanted to become a worker.

B. She learnt to make a lot of money.

C. She thought she was important.

实验题