问题 单项选择题

下列选项中,注册会计师识别具体项目或事项特征的表述不正确的是()。

A.在对被审计单位生成的订购单进行细节测试时,注册会计师可能以订购单的日期或其唯一编号作为测试订购单的识别特征

B.对于需要选取或复核既定总体内一定金额以上的所有项目的审计程序,注册会计师可以记录实施程序的范围并指明该总体

C.对于需要系统化抽样的审计程序,注册会计师可能会通过记录样本的来源、抽样的起点及抽样间隔来识别已选取的样本

D.对于需要询问被审计单位中特定人员的审计程序,注册会计师一定会以询问的时间、被询问人的姓名及职位作为识别特征

答案

参考答案:D

完形填空

阅读下面短文并回答问题,然后将答案写到答题卡相应的位置上(请注意问题后的词数要求)。

[ 1 ] Do you spend over an hour each day texting messages to your friends? Do you frequently ignore work, study, and other activities to check your phone for messages? Are you anxious and restless if you are separated from your mobile phone,9 Do you hardly ever use your phone to talk any more, and do your thumbs hurt from texting too much?

[2] If                   , then it is very possible that you are a textaholic. A textaholic can be defined as someone who is addicted to sending and receiving messages. The main symptoms are a strong desire to text messages, which takes precedence (优先)over everything else, and bad moods, low spirits and a lack of self-confidence if messages fail to come in. The root of the problem, as with many addictions, is the desire to escape from emotional difficulties such as stress, atrxiety and relationship problems. Experts warn that text addiction is likely to become the most common form of addiction in the future, especially among the young.                                    

[3] So what can you do if you think you may be a textaholic? The key is to get your life back in balance. Make sure you resist the urge to answer every message you receive, and consider leaving your mobile phone behind occasionally when you go out. Most importantly, make a point of spending quality time with friends and family, and make time to re-learn the art of face-to-face conversation instead of conducting your relationships by means of text messages. Not only will you save time and money, but you may also rediscover the pleasure of true communication.

小题1: How does the author introduce the topic of the text? (no more than 5 words)

小题2: Fill in the blank in Paragraph 2 with proper words. (no more than 8 words)

小题3:What emotional difficulties may be the causes of text addiction? (no more than 5 words)

小题4:What do experts say about text addiction? (no more than 14 words)

小题5:What is the main idea of Paragraph 3? (no more than 8 words)

单项选择题