注册会计师审计重要资产项目的真实性时常常采用函证审计程序，请_爱下问搜题

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问题多项选择题

注册会计师审计重要资产项目的真实性时常常采用函证审计程序，请依据函证准则对下列陈述进行分析判断。

下面有关应付账款函证叙述正确的有（）。

A．因函证不能保证查出未记录的应付账款，所以对应付账款一般不需要函证

B．注册会计师应对应付账款余额不大，甚至余额为零的债权人进行函证

C．函证一般采用消极式

D．如果存在未回函的重大项目，注册会计师应采用必要的替代程序

答案

参考答案：A, D

解析：

应付账款函证的方式一般采用的积极式，因为是在有针对性的对应付账款发函，希望能够收到回函。

完形填空

阅读下面短文，从短文后各题所给的四个选项（A、B、C和D）中，选出可以填入空白处的最佳选项，并在答题卡上将该项涂黑。
A little boy was visiting his grandparents on their farm．He was given a slingshot （弹弓） to play with out in the woods．He 36 in the woods, but he could never hit anything．Getting a little 37   , he headed back for dinner．As he was 38   back he saw Grandma’s pet 39   ．Just out of impulse （冲动）, he let the slingshot 40 ,
hit the duck right in the head and killed it．He was shocked and 41   ．
In a panic, he hid the 42   duck in the wood pile, only to see his sister watching! Sally had seen it all, but she said 43   ．After lunch the next day Grandma said, "Sally, let’s wash the 44   ．" But Sally said, "Grandma, Johnny told me he 45 to help in the kitchen．" Then she 46   to him, "Remember the duck?" So Johnny washed the dishes．Later that day, Grandpa asked if the children wanted to go fishing．Before they left, Grandma said, "I’m sorry but I 47   Sally to help me make supper．"Sally just smiled and said, "Well, you needn’t worry about it 48   Johnny told me he wanted to help．"She whispered again, "Remember the duck?" So Sally went 49   and Johnny stayed to help．After several days of doing both his 50   and Sally’s, he finally couldn’t 51   it any longer．He came to Grandma and admitted that he had 52   the duck．
Grandma knelt down(蹲下), gave him a 53   , and said, "Sweetheart, I know．You see, I was standing at the window and I saw the 54   thing, but because I love you．I forgave you．I was just wondering how long you would let Sally make a 55   of you．If you make a mistake, just be brave to admit to it and promise not to make it again．In that way, everyone will forgive you．"

D．discouraged

C．stand(忍受)

填空题

银行保险产品消费者对本人的账户信息、密码、保单以及其他相关凭证有进行自我（）的义务。