问题 单项选择题

Natural flavorings and fragrances are often costly and limited in supply. For example, the vital ingredient in a rose fragrance is extracted from natural rose oil at a cost of thousands of dollars a pound; an identical synthetic substance can be made for 1% of this cost. Since the early twentieth century, success in reproducing these substances has created a new industry that today produces hundreds of artificial flavors and fragrances.
Some natural fragrances are easily synthesized; these include vanillin, the aromatic ingredient in vanilla, and benzaldehyde, the aromatic ingredient in wild cherries. Other fragrances, however, have dozens, even hundreds of components. Only recently has it been possible to separate and identify these ingredients by the use of gas chromatography and spectroscopy. Once the chemical identity is known, it is often possible to synthesize them. Nevertheless, some complex substances, such as the aroma of fresh coffee, have still not been duplicated satisfactorily.
Many of the chemical compounds making up these synthetics are identical to those found in nature, and are as harmless or harmful as the natural substances. New products must be tested for safety, and when used in food, must be approved by the U.S. Food and Drug Administration.
The availability of synthetic flavors and fragrances has made possible a large variety of products, from inexpensive beverages to perfumed soap to used cars with applied "new car odor."

It can be inferred from the passage that ______.

A.vanillin is easier to synthesize than benzaldehyde

B.not all synthetic flavors are harmless

C.in general, the less components there are in a fragrance, the harder it is to synthesize

D.synthesized substances must be tested for safety only if they are used in food

答案

参考答案:B

解析:

[分析]: 推断题型。 见第三段第一句:Many of the chemical compounds…and are as harmless or harmful as the natural substances.由此推断出;有些化学合成物(其中也包括香料)与其自然界存在的物质一样是无害的,有些则是有害的。因此选项B为答案。

单项选择题
问答题

A、B注册会计师负责对甲公司2011年度财务报表进行审计,涉及到应付账款项目审计工作时,存在如下事项:
(1)考虑到函证应付账款获取的是外部证据,可靠性强于从甲公司获取的内部证据,A、B注册会计师为了查出未入账的应付账款,主要实施函证程序。
(2)A、B注册会计师在讨论低估应付账款对财务报表可能产生的影响时,A注册会计师认为低估应付账款能粉饰甲公司财务报表,但只能虚增利润;B认为低估应付账款,可能虚增利润,也可能虚减利润。
(3)A、B注册会计师经风险评估后,认为甲公司应付账款存在以下三种错报风险:

1 资产负债表日前会计账簿记录偿还了应付账款,实际上未真实偿还
2 存在大额料到单未到的情况,应付账款未计入到正确的会计期间
3 应付账款本来应当在资产负债表日前确认,但甲公司在资产负债表日后付款时,直接通过“借记存货等
项目、贷记银行存款”的方式少确认应付账款
A、B注册会计师初步设计了两条审计程序,如下:
A程序 检查资产负债表日后应付账款明细账贷方发生额的相应凭证,关注其购货发票的日期,确认其入账
时间是否正确
B程序 从甲公司非财务部门如采购部门获取被审计单位与其供应商之间的对账单,并将对账单与被审计单
位财务记录之间的差异进行调节
要求:

所列示的每种错报风险,代A、B注册会计师分别设计一条最适当的审计程序。所设计的程序不能与事项(3)已给出的程序相同。