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问题 单项选择题

一家大型服务公司的审计人员正在对该公司的现金余额实施审计。审计人员考虑运用最适当的审计程序来保证公司财务报表中正确记录了现金余额。为实现这一目标，最适当的审计程序是（）。

A.审查收款程序并对应收帐款实施分析性复核，函证应收帐款帐户余额，证实相关程序和措施的存在性

B.将现金收入清单与现金收入日记帐及银行存款单相比较，审查职责分离，观察并测试现金收入业务

C.审查组织结构和各部门职责，证实空白支票的存丰并说明空白支票的保护措施，包括安全措施

D.审查银行存款余额调节表，证实银行丰款余额，证实收入和支出的截止期，加总调整项目并与现金帐户余额相比较

答案

参考答案：D

选择题

下列说法不正确的是   [ ]

A．两个单项式的积仍是单项式    

B．两个单项式的积的次数等于它们的次数之和    

C．单项式乘以多项式，积的项数与多项式项数相同    

D．多项式乘以多项式，合并同类项前，积的项数等于两个多项式的项数之和
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单项选择题

The days of elderly women doing nothing but cooking huge meals on holidays are gone. Enter the Red Hat Society—a group holding the belief that old ladies should have fun.
"My grandmothers didn’t do anything but keep house and serve everybody. They were programmed to do that," said Emily Cornette, head of a chapter of the 7-year-old Red Hat Society.
While men have long spent their time fishing and playing golf, women have sometimes seemed to become unnoticed as they age. But the generation now turning 50 is the baby boomers(生育高峰期出生的人) , and the same people who refused their parents’ way of being young are now trying a new way of growing old.
If you take into consideration feminism(女权主义) , a bit of spare money, and better health for most elderly, the Red Hat Society looks almost inevitable(必然的). In this society, women over 50 wear red hats and purple(紫色的) clothes, while the women under 50 wear pink hats and light purple clothing.
"The organization took the idea from a poem by Jenny Joseph that begins: When I am an old woman, I shall wear purple. With a red hat which doesn’t go," said Ellen Cooper, who founded the Red Hat Society in 1998. When the ladies started to wear the red hats, they attracted lots of attention.
"The point of this is that we need a rest from always doing something for someone else," Cooper said, "Women feel so ashamed and sorry when they do something for themselves. " This is why chapters are discouraged from raising money or doing anything useful. "We’re a ladies’ play group. It couldn’t be more simple," added Cooper’s assistant Joe Heywood.

Women join the Red Hat Society because ______.

A．they want to stay young

B．they would like to appear more attractive

C．they would like to have fun and live for themselves

D．they want to be more like their parents
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