问题 问答题 案例分析题

某局投诉有一个基站手机信号波动严重,局方维护工程师在某处用测试手机实测接收信号有-90dbm,但是有时甚至会达到20几个dbm的波动。办事处工程师小H接到任务后前往现场进行处理,并且做出了一系列判断定位,请协助对办事处工程师的判断做出分析。

首先根据波动现象初步分析,小H认为可能是弱信号覆盖或孤站的边缘覆盖,造成信号波动现象,你认为他的判断有道理吗?为什么?

答案

参考答案:这种判断是正确的。因为信号的传播存在直射、绕射、反射等多种形式,多径传播造成接收点的信号强度是时变的,尤其是弱信号时从手机上更能够反应出信号的波动存在。

问答题 简答题

A注册会计师对甲公司2010年度财务报表进行审计。甲公司的相关资料如下:

甲公司是一家销售家用电器的商业企业,其商品除直接向终端客户销售外,还向经销商销售。其中向终端客户的销售均为现销,而向经销商销售则采用授信的方式予以赊销,并按合同约定的日期收回款项。

由于预计2010年的销售形势不太乐观,甲公司在2010年放宽了授信额度来增加销售收入,同时还延长了收款的时间。

2010年,甲公司的销售收入为1亿元人民币,比2009年增长了25%(董事会制定的当年预算目标是增长24%,甲公司所在行业的平均增长率为12%),应收账款账面余额为4000万元(2009年为3000万元);甲公司采用应收账款余额百分比法计提坏账准备,坏账准备的账面余额200万元(2009年为210万元)。

假定甲公司2010年的税后利润为3000万元,报表层次重要性水平为税后利润的10%。

假定甲公司计算机化的内部控制预期是有效的,注册会计师对甲公司的审计采用了综合性的审计方法。

要求:

(1)对此项审计业务,销售收入和应收账款账户层次上的哪些认定可能存在重大错报风险?

(2)甲公司的哪些认定会存在着特别风险?并简述理由。

(3)对要求(2)的所涉及的特别风险,应当设计进一步的审计程序?

(4)注册会计师选择资产负债表日前的11月1日为截止日实施函证,是否妥当?如果不妥当,请简要说明理由。没有进行函证的应收账款,是否就没有验证其存在的必要了?

完形填空

第二节摘录信息(共5小题;每小题1分,满分5分)
阅读下面短文,根据所读内容在文后第53至第57小题的空格里填上适当的单词或短语,并将答案转写到答题卡上。
注意:每空不超过3个单词。
You’re listening to Radio Five. Regular listeners know that every Thursday I give a list of places in the city that are looking for volunteers. Perhaps you’d like to get a pencil and write down the ones that interest you.
Tiny Tot Preschool is looking for someone who will sing songs to the children on Tuesday mornings. The best person for the job would be someone who can play the piano or guitar.
Primary School 39 needs volunteers to tutor students in English after school on Mondays, Wednesdays and Fridays. If you are good at English, that is a great chance.
The Parks Department needs volunteers to help clean up the parks before National Day. If you like to work outdoors and help the environment, this job is for you.
Lastly, the Community Center is looking for volunteers to work with older people on weekends. You can help read and write letters for seniors with bad eyesight. The Center also needs a few students to do fix-up work on houses. If you often help your grandfather repair his house, perhaps this is the perfect job for you.
If you are interested in any of the jobs, you can call us at 5488-2377. People need your help. Volunteer today!
Let’s be volunteers!
          Places
          People wanted
Tiny Tot Preschool
 People who can play the 53______________
 54______________
 People who are 55______________
The Parks Department
People who like 56 _____________ and help the environment
57______________
 People who like to work with older people