问题 多项选择题

某银行披露2013年本行年度重要事项,至少应包括哪些内容()

A、最大10名股东名称

B、报告期内第二大股东林某将其1/3股份转让

C、增加或减少注册资本

D、分立合并事项

答案

参考答案:A, B, C, D

问答题

A和B注册会计师首次接受委托,负责审计上市公司甲公司2×11年度财务报表。相关资料如下:
资料一:甲公司在董事会下设审计委员会,审计委员会全部由独立董事和非行政董事组成。审计委员会选举出首席审计执行官,由其领导内部审计部门。首席审计执行官制定内部审计章程,章程中确定了内部审计宗旨、权限等,该章程已经董事会批准。
资料二:A注册会计师在对应收账款函证中运用统计抽样技术,从总体规模为10000、账面金额为1000万的应收账款中选取2000个项目实施函证。样本账面总额为300万元,经审计确认样本实际金额为360万元。
资料三:A注册会计师对应收账款实施函证,编制了审计工作底稿,部分内容摘录如下:(单位万元)

询证函编号 债务人名称 账面金额 函证日期 回函内容
51 50 2×12年1月9日 购买甲公司50万元货物属实,但是款项已经在2×11年12月27日用支票支付
108 110 2×12年1月20日 2×11年12月10日收到甲公司委托本公司代销的货物50万元(视同买断方式,无论是否获利均与委托方无关),尚未销售
165 20 因地址错误,被邮局退回
……
资料四:
2×10年度,甲公司因标的值为100万元的未决诉讼案应予披露但未予披露而被出具保留意见的审计报告。2×11年度该诉讼案仍未结案,A和B注册会计师提请甲公司在2×11年度财务报表附注中予以充分披露,但甲公司未予采纳。假定该诉讼案件对于2×11年度财务报表依然重大。
1.针对资料一,如果A和B注册会计师拟利用内部审计工作以减少审计成本,注册会计师应当考虑哪些重要因素

阅读理解

阅读理解

     If you travel to a new exhibit at the San Francisco Conservatory of Flowers, you will have chances

to see some meateating plants. Take bladderworts (狸藻类植物), a kind of such plant, for example.

They appear so small and grow in a quiet pond. "But these are the fastestknown killers of the plant

kingdom, able to capture a small insect in 1/50 of a second using a trap door! "

     Once the trap door closes on the victim, the enzymes (酶) similar to those in the human stomach

slowly digest the insect. When dinner is over, the plant opens the trap door and is ready to trap again.

     Meateating plants grow mostly in wet areas with soil that doesn't offer much food value. In such

conditions, these amazing plants have developed insect traps to get their nutritional needs over thousands

of years. North America has more such plants than any other continents.

     Generally speaking, the traps may have attractive appearance to fool the eye, like pitcher plants,

which get their name because they look like beautiful pitchers (a container like a bottle) full of nectar

(花蜜).

     The Asian pitcher plant, for example, has bright colors and an attractive halfclosed lid. Curious insects

are tempted to come close and take a sip, and then slide down the slippery (光滑的) slope to their

deaths.

     Hairlike growths along the pitcher walls ensure that nothing can escape, and the digestive enzymes

can get to work. A tiny insect can be digested in a few hours, but a fly takes a couple of days.

Some of these pitchers are large enough to hold two gallons. Meateating plants only eat people in science

fiction movies, but sometimes a bird or other small animals will discover that a pitcher plant isn't a good

place to get a drink.

1. From the first paragraph, we learn that bladderworts can________.

A. kill an insect in a second

B. capture an insect in 1/50 of a second

C. be found floating on a quiet lake

D. digest a fly in a few hours

2. If the trap door of a meateating plant is closed, the plant is________.

A. fooling insects into taking a sip

B. producing nectar

C. tempting insects to come close

D. enjoying a dinner

3. Meateating plants can grow in wet and poor soil because they________.

A. can get nutrition from animals

B. don't need much food value

C. can make the most of such conditions

D. have developed digestive enzymes

4. What can be captured by meateating plants for food?

A. A child.  

B. A dog.

C. A little bird.  

D. A little fish.