问题 单项选择题

注册会计师在确定应收项目的函证对象时,下列各项中首先考虑的是()

A、应收票据的承兑人

B、应收控股大股东的巨额货款

C、存款余额为零的开户银行

D、应收A公司近期形成的3000元货款

答案

参考答案:B

完形填空
完形填空
     I’m an American.Years ago, I traveled to the north of Thailand. I  1   the heat, the noisy streets, the
busy markets and the smell of Thai dishes.I enjoyed my  2   there very much.However, there is one thing
that I wish I hadn’t done.
     One day, I set off from my hotel to a temple that_3_me.It was a very  4  day.As I walked past some
buildings, I glanced between two  5   buildings.There, an old woman in traditional clothing    6   on the
dusty rubble (碎石). The terrible thought crossed my mind that she might be   7  . Feeling quite helpless, I  8   her. Her face was sunkissed.She looked quite beautiful but very ill. I   9   reached into my pocket to
find some 10 .Then I pushed it into her hand.It was enough for her to  11    for a few months.At this
moment, she opened her large, brown eyes and  12   the prize I’d given her.I felt like the“ 13   stranger”. 
       14  a common language, she looked at me with the wisdom and pity that could burn into a soul.She
weakly  15  the money.She stood up and walked away. I was  16  , with the money in my hand.It took
me at least a kilometer of walking to  17   I was quite the fool.She didn’t need money.  18  she needed
shade, a bottle of water or just some comfort.She was the one who taught me a good  19  .
     That evening, I sat thinking over my “kindness”. This beautiful woman made me know that not everyone would  20   someone else’s money.We should be kind to others, but we should choose the right way.
( )1. A. preferred      
( )2. A. style          
( )3. A. bored          
( )4. A. cold            
( )5. A.  beautiful      
( )6. A. lay            
( )7. A. hungry          
( )8. A. went up to      
( )9. A. strangely      
( )10. A. fruit          
( )11. A. live          
( )12. A. looked for    
( )13. A. careful        
( )14. A. Without        
( )15. A. watched out    
( )16. A. high          
( )17. A. show          
( )18. A. Finally        
( )19. A. word          
( )20. A. accept        
B. loved            
B. stay              
B. scared            
B. warm              
B. unfinished        
B. sat              
B. dead              
B. looked down upon  
B. luckily          
B. paper            
B. work              
B. took away        
B. kind              
B. With              
B. threw away        
B. excited          
B. remember          
B. Sometimes        
B. lesson            
B. hide              
C. expected      
C. idea          
C. needed        
C. cool          
C. wonderful      
C. stood          
C. thirsty        
C. ran away from  
C. unwillingly    
C. money          
C. see            
C. went through  
C. exciting      
C. Like          
C. put away      
C. happy          
C. realize        
C. Usually        
C. saying        
C. consider      
D. disliked        
D. way            
D. interested      
D. hot            
D. common          
D. walked          
D. sleepy          
D. took care of    
D. immediately    
D. food            
D. wear            
D. looked at      
D. pretty          
D. For            
D. pushed back    
D. surprised      
D. tell            
D. Maybe          
D. thought        
D. refuse          
选择题