问题 单项选择题

We once had a poster competition in our fifth grade art class.

"You could win prizes," our teacher told us as she wrote the poster information on the blackboard. She passed out sheets of construction paper while continuing. "The first prize is ten dollars. You just have to make sure that the words on the blackboard appear somewhere on your poster. "

We studied the board critically. Some of us looked with one eye and held up certain colors against the blackboard rocking the sheets to the right or left while we conjured up our designs. Others twisted their hair around their fingers or chewed their erasers while deep in thought. We had plans for that ten- dollar grand prize, each and every one of us. I’m going to spend mine on candies one hopeful would announce while another practiced looking serious wise and rich.

Everyone in the class made a poster. Some of us used parts of those fancy paper napkins, while others used nothing but colored construction paper. Some of us used big designs and some of us preferred to gather our art tidily down in one comer of our poster and let the space draw the viewer’s attention to it. Some of us would wander past the good students’ desks and then return to our own projects with a growing sense of hopelessness. It was yet another grown up trick of the sort they seemed especially fond of making all of us believe we had a fair chance and then always—always—rewarding the same old winners.

I believe I drew a sailboat, but I can’t say that with any certainty. I made it. I admired it. I determined it to be the very best of all of the posters I had seen and then I turned it in.

Minutes passed.

No one came along to give me the grand prize and then someone distracted me and I probably never would have thought about that poster again.

I was still sitting at my desk thinking, what poster When the teacher gave me an envelope with a ten-dollar bill in it and everyone in the class applauded for me.

We can infer from the passage that the author()

A.enjoyed grown up tricks very much

B.loved poster competitions very much

C.felt surprised to win the competition

D.became wise and rich after the competition

答案

参考答案:C

解析:

由最后一段中的I was still sitting at my desk,thinking,what poster When the teacher gave me an envelop with a ten-dollar bill in it and everyone in the class applauded for me可知,当教师给我十美元的信封时,我还坐在桌子上想着,我并没有想到自己能得奖,可推出我得奖的时候感到很惊讶。故选C。

选择题
问答题 简答题

甲公司主要从事小型电费品的生产和销售。A注册会计师负责审计甲公司2014年度财务报表。

资料一:A注册会计师在审计工作底稿中记录了所了解的甲公司情况及其环境,部分内容摘录如下:(1)为加快新产品研发进度以应对激烈的市场竞争,甲公司于2014年6月支付500万元购入一项非专利技术的永久使用权,并将其确认为使用寿命不确定的无形资产。最新行业分析报告显示,甲公司竞争对手乙公司已于2014年初推出类似新产品,市场销售良好。同时,乙公司宣布将于2015年12月推出更新一代的换代产品。

资料二:A注册会计师在审计工作底稿中记录了所获取的甲公司财务数据,部分内容摘录如下:

资料三:A注册会计师在审计工作底稿中记录了已实施的相关实质性程序:对于外购无形资产,通过核对购买合同等资料,检查其入账价值是否正确。

要求:(1)针对资料一的事项(1),结合资料二,假定不考虑其他条件,指出资料一所述事项是否可能表明存在重大错报风险。如果认为存在,简要说明理由,并分别说明该风险主要与哪些财务报表项目(仅限于长期股权投资、无形资产和预计负债)的哪些认定相关。

(2)针对资料三的实质性程序,假定不考虑其他条件,指出上述实质性程序与根据资料一(结合资料二)识别的重大错报风险是否直接相关。如果直接相关,指出对应的是哪一项(或者哪几项)识别的重大错报风险,并简要说明理由。