问题 问答题

ABC会计师事务所接受甲股份有限公司(上市公司)的委托,对其20×8年半年度财务报表进行审阅,在实施了必要程序后,甲股份有限公司7月15日批准了20×8年半年度财务报表,注册会计师A和B出具的无保留意见审阅报告如下: 

审阅报告 

甲股份有限公司: 

我们审阅了后附的甲股份有限公司(以下简称甲公司)财务报表,包括20×8年12月31日的资产负债表,20×8年度的利润表、股东权益变动表。这些财务报表的编制是甲公司管理层的责任,我们的责任是在实施审计工作的基础上对这些财务报表出具审计报告。 

我们按照《中国注册会计师审阅准则第2101号——财务报表审阅》的规定执行了审阅业务。该准则要求我们计划和实施审阅工作,以对财务报表是否不存在重大错报获取有限保证,审阅主要限于询问公司有关人员程序。我们没有实施审计,因而不发表审计意见。 

根据我们的审阅,我们相信财务报表按照企业会计准则的规定编制,在所有重大方面公允反映被审阅单位的财务状况、经营成果和现金流量。 

                                                                                                                       ABC会计师事务所中国注册会计师:A(签名并盖章) 

                                                                                                                                       (盖章)中国注册会计师:B(签名并盖章) 

                                                                                                                                                              中国××市二○×八年七月十五日 

 

请指出上述审阅报告中存在的问题,并提出修改建议。

答案

参考答案:

(1)收件人不正确。应为“甲股份有限公司全体股东”。

(2)所审阅的财务报表表述不正确。应为“包括20×8年6月30日的资产负债表,20×8年半年度的利润表、股东权益变动表和现金流量表以及财务报表附注”。

(3)注册会计师的责任表述不正确。应为“我们的责任是在实施审阅工作的基础上对这些财务报表出具审阅报告”。

(4)所实施的审阅程序描述不完整。应为“审阅主要限于询问公司有关人员和对财务数据实施分析程序,提供的保证程度低于审计”。

(5)没有以消极方式提出结论。最后一段应为“根据我们的审阅,我们没有注意到任何事项使我们相信财务报表没有按照企业会计准则的规定编制,未能在所有重大方面公允反映被审阅单位的财务状况、经营成果和现金流量”。

阅读理解

                               

People believes that climbing can do good to health. Where can you learn the skill of climbing then? If you think that you have to go to the mountains to learn how to climb, you’re wrong. Many Americans are learning to climb in city gyms(体育馆). Here, people are learning on  climbing. The climbing wall goes straight up and small holding places for hands and feet.

How do people climb the wall? To climb, you need special shoes and (保护带) around your chest to hold you. There are ropes(绳索)tied to your. The ropes hold you in place so that you don’t fall. A beginner’s wall is usually about 15 feet high, and you climb straight up. There are small pieces of metal that stick out for you to stand on and hold on to. Sometimes it’s easy to see the new piece of metal. Sometimes, it’s not. The most difficult is an your fear. It’s normal for humans to be afraid of falling, so it’s difficult not to feel fear. But when you move away from the wall, the and the ropes hold you, and you begin to feel safe. You move slowly until you reach the top.

Climbing attracts people because it’s good exercise for almost everyone. You use your whole body, especially your arms and legs. This sport gives your body a complete workout. When you climb, both your mind and your body can become stronger.

小题1:What can we infer from the passage?

A.People are fairly interested in climbing nowadays.

B.It is impossible to build up one’s body by climbing.

C.People can only learn the skill of climbing outdoors.

D.It is always easy to see holding places in climbing.小题2:The most difficult thing to do in wall climbing is _______.

A.to tie ropes to your

B.to control your fear

C.to move away from the wall

D.to climb straight up小题3:The word “workout” underlined in the last paragraph most probably means _________.

A.settlement

B.exercise

C.excitement

D.tiredness小题4:Why does the author write this passage?

A.To tell people where to find gyms.

B.To prove the basic need for climbing

C.To encourage people to climb mountains.

D.introduce the sport of wall climbing

单项选择题