问题 多项选择题

对()等舞弊高发领域,新审计准则既进一步明确了工作要求,又细化了对注册会计师的指导,要求注册会计师合理运用职业判断,按照风险导向审计的要求,识别、评估和应对这些领域的舞弊风险。

A、关联方

B、会计估计

C、公允价值

D、集团会计

答案

参考答案:A, B, C, D

阅读理解

阅读理解。

     Mr. Peter Johnson, aged twenty-three, battled for half an hour to escape from his trapped car yesterday

when it landed upside down in three feet of water. Mr. Johnson took the only escape route through the boot

(行李箱).

     Mr. Johnson's car had finished up in a ditch (沟渠) at Romney Marsin, Kent, after skidding (打滑) on ice

and hitting a bank. "Fortunately, the water began to come in slowly," Mr. Johnson said. "I couldn't force the

doors because they were jammed (堵塞) against the walls of the ditch and dared not open the windows

because I knew water would come in." Mr. Johnson, a sweet salesman of Sittingborrne, Kent, first tried to

attract the attention of other motorists by sounding the horn.

     Later he said, "It was really a half penny that saved my life." It was the only coin I had in my pocket and

I used it to unscrew (拧开) the back seat to get into the boot. I hammered hard with a hammer trying to make

someone hear, but no help came.

     It took ten minutes to unscrew the seat and a further ten minutes to clear the sweet samples from the boot.

Then Mr. Johnson found a wretch (扳手) and began to work on the boot lock. Fifteen minutes passed by. "It

was the only chance I had. Finally it gave, but as soon as I moved the boot lid, the water and mud poured in.

I forced the lid down into the mud and scrambled (爬) clear as the car filled up."

     His hands and arms were cut and bruised (擦伤). Mr. Johnson got to Beckett Farm nearby, where he was

looked after by the farmer's wife, Mrs. Lucy Bates. Wrapped in a blanket, he said, "That thirty minutes seemed

like hours." Only the tips of the car wheels could be seen, the police said last night. The car had sunk into (陷

入) two feet of mud at the bottom of the ditch.

1. What is the best title for this newspaper article?

A. The Story of Mr. Johnson, a Sweet Salesman

B. Driver Escapes through Car Boot

C. Car Boot Can Serve as the Escape Route

D. The Driver Survived a Terrible Car Accident

2. Which of the following is the most important to Mr. Johnson?

A. The hammer.

B. The coin.

C. The screw.

D. The horn.

3. Which of the following statements is TRUE according to the passage?

A. Mr. Johnson's car stood on its boot as it fell down.

B. Mr. Johnson could not escape from the door because it was full of sweet jam.

C. Mr. Johnson's car accident was partly due to the slippery road.

D. Mr. Johnson struggled in the pouring mud as he unscrewed the backseat.

4. The underlined part "Finally it gave" means that _____.

A. luckily the door was tom away in the end

B. at last the wretch went broken

C. the lock came open after all the efforts

D. the chance was lost at the last minute

5. It may be inferred from the passage that _____.

A. the ditch was along a quiet country road

B. the accident happened on a clear warm day

C. the police helped Mr. Johnson get out of the ditch

D. the accident was partly due to Mr. Johnson's carelessness

单项选择题