问题 判断题

注册会计师认为,能证实这一销售业务真实性的关键证据是双方签订的供货合同。出于谨慎性考虑,应提请相关鉴定机构对供货合同的真伪做出鉴定。( )

答案

参考答案:

解析: 除非有明显迹象表明证据不可靠,审计人员一般无须对证据的真伪进行鉴定。在本题的业务中,注册会计师采取向Y公司函证的方式更为适当。

阅读理解

阅读下面的短文,并根据短文内容用完整的句子回答问题。

     At a special ceremony (仪式), a special award was offered to a group of students from Changjian

University on February 11, 2010. They were brave enough to help save two boys from Changjiang Rive.

All the students were there except three, who lost their lives when they tried to save the boys.

     On the afternoon of October 24, 2009, some students were taking a trip to Changjiang River. Suddenly

two boys fell into the river. Some of them quickly jumped into the water and saved one boy. However,

things didn't go so well when they tried to save the other one. More students joined in, and, hand in hand,

they formed a human wall. Finally the other boy was saved.

     However, the human wall broke down and many students were swept away by the rushing water. At

that moment several members of a winter swimming team nearby came to help and succeeded in saving

many of the students. But the three of them, who were only 19, were nowhere to be found.

1. What did the students receive at the ceremony?

    ___________________________________________________________________________

2. Were all the students who saved the boys at the ceremony?

     ___________________________________________________________________________

3. What was described in the second paragraph?

    ___________________________________________________________________________

4. Why were many students rushed away by the water?

    ___________________________________________________________________________

5. What's your idea after reading this story?

    ___________________________________________________________________________

填空题