问题 多项选择题

ABC会计师事务所的己注册会计师接受F公司委托,负责审计F公司20×8年度的财务报表,在了解被审计单位内部控制的过程中,遇到下列事项,请代为做出正确的专业判断。

 

庚注册会计师监盘存货前应当确定存货的监盘范围,以下说法中正确的有()。

A.对于G公司持有的受托代存存货,应纳入盘点范围

B.对所有权不属于G公司的存货,庚注册会计师应当取得其规格、数量等有关资料,确定是否已分别存放、标明,且未被纳入盘点范围

C.对于G公司委托代销的存货,庚注册会计师应纳入盘点范围,并向受托代销单位获取受托代销的书面确认函

D.在G公司盘点存货前,庚注册会计师应当观察盘点现场,确定应纳入盘点范围的存货是否已经适当整理和排列,并附有盘点标识,防止遗漏或重复盘点

答案

参考答案:B, C, D

解析:

被审计单位持有的受托代存的存货因其所有权不属于被审计单位,不应当纳入存货的盘点范围,所以选项A不正确。

阅读理解

Protecting Copyright

Having finished her homework, Ma Li wants some music. As usual, she starts her computer and goes to Baidu.com to download music files. But this time she is surprised when an announcement about protecting songs’ copyright bursts onto the screen. The age of free music and movie downloads may have come to an end as Web companies like Baidu are accused of pirating copyright. Lawsuits have been filed against four websites offering free downloads. In September 2005, a Beijing court ordered Baidu to pay recording company Shanghai Push compensation for their losses. Baidu was also told to block the links to the pirated music on the website. This caused a heated discussion on Interact file sharing.

“Baidu’s defeat in the lawsuit shows it is not right to get copyrighted songs without paying. Down loaders may face lawsuits or fines,” said an official.

Like many teens, Huang Ruoru, an 18-year-old girl from Puning in Guangdong Province, doesn’t think that getting music from websites is wrong. She always shares her favourite songs downloaded from Baidu with her friends. When told about the lawsuit, she began to feel a little guilty about obtaining others’ work without paying.

However, other teenagers have different ideas. Wang Yafei, a Senior 2 girl from Jinan, Shandong Province pointed out that file sharing is a good way to promote pop singers. “If I download a song and really like it, I will buy the CD,” she said. “So what the recording companies really should concentrate on is improving their music, rather than pursuingfile-sharers.”

小题1:Which of the following best describes the passage?

A.Downloading material can be illegal.

B.Music on the Internet is of better quality.

C.It’s good to get free music on the Internet.

D.Baidu is a popular web company.小题2:The four web companies were put to court because ________.

A.they got copyrighted songs without paying

B.they make copyrighted files for free downloads

C.they downloaded copyrighted music for people

D.they offer free music on line小题3:How do some of the teenagers feel while downloading free music after the lawsuit?

A.A bit guilty.  

B.A little sad. 

C.Extremely angry.  

D.Awfully sorry.小题4:What’s the advantage of file sharing for recording companies?

A.Getting more money from web companies.

B.Making pop singers more popular.

C.Helping to improve the music.

D.Enabling people to download favorite songs.小题5:It can be inferred from the text that _________.

A.Web companies are still ignoring the copyright laws.

B.Teenagers haven’t got money to buy CDs.

C.Teenagers are probably still downloading free music.

D.Teenagers prefer CDs with copyright to pirated music.

单项选择题