问题 单项选择题

A注册会计师负责对甲公司2010年度财务报表进行审计。甲公司采用永续盘存制核算存货。在实施存货监盘程序时,A注册会计师遇到以下事项,请代为做出正确的专业判断。

下列对存货项目审计的表述中,正确的是()。

A.有关存货“完整性”和“存在”认定不可用监盘程序予以证实

B.对第三方持有被审计单位的情况,应根据被审计单位存货收发制度确认存货的余额

C.存货计价审计的样本应着重选择余额较小且价格变动不大的存货项目

D.在某些情况下,管理层或注册会计师可能识别出永续盘存记录和现有实际存货数量之间的差异,这可能表明对存货变动的控制没有有效运行

答案

参考答案:D

解析:

D选项正确,A、B、C均错误。

阅读理解

B

It is surprising that eating three meals a day ─ breakfast, lunch, and dinner ─ has been a custom only since 1890. Before this time, they only had two meals a day ─ breakfast and dinner.

In the 16th century, breakfast was only to break one's fast (随便吃一点). But 200 years later it had become a large meal , not just for family, but for numbers of guests as well. It was a social event, It began at 10 a.m. and lasted until l p.m.. Then breakfast began to be less popular. It became , instead, a lighter meal and was taken at a much earlier hour. By 1850 it had been pushed hack to 8 a.m.. and became a family meal.

Dinner, however, went the other way. In the 16th century it was eaten at 11 a.m.. Years later, it had moved to the early afternoon, then to 5 p. m.. By 1850 dinner time had reached 7 p.m. Lunch is a recent idea. It first appeared as a snack to fill the gap between breakfast and dinner.

59. English people did not have lunch _________.

A. before 1890    B. after 1890        C. after 16th century   D. by 1850

60. "Dinner, however, went the other way" means _________.

A. Dinner didn't go there with breakfast    B. Dinner took the same way with breakfast

C. Dinner is different from breakfast        D. Dinner is the same with breakfast

61. Lunch has been served since the end of the ________ century.

A. seventeenth    B. eighteenth        C. sixteenth           D. nineteenth

62. The selection is mostly concerned with _________.

A. what people eat for breakfast         B. what people eat for dinner

C. the history of supper                D. the history of breakfast

63. The selection leads the reader to believe that __________.

A. our custom of meals is based on English custom

B. before 1890 people also ate three meals a day

C. breakfast is the most important meal for us

D. the body can adjust to two or three meals a day      

多项选择题