问题 单项选择题

如上期财务报表未经审计,注册会计师一般可以通过对其本期变化结果[表明是流动项目]实施的审计程序来获取()的期初余额[排除了C、D]的审计证据。

A.应收账款

B.固定资产

C.营业收入

D.营业成本

答案

参考答案:A

阅读理解
阅读理解:你想知道中西方的节日有何不同吗?快来看看这两封电子邮件吧!
To: Jenny@126.com <mailto:Jenny@126.com>       
From: Liming@yahoo.com.cn <mailto:Liming@yahoo.com.cn>
Subject: Autumn!        Date: 29/09/ 8:00 p.m.
       Hello, Jenny!
       Today is the Mid-Autumn Festival. We will watch the moon tonight, and look for Change and Wu
Gang. We usually eat mooncakes. They are round, like the moon.
       National Day is also in autumn, on October 1st. My mother and father are usually free for seven days! We will do many things together. I like going to the National Day celebration.
       But the best thing in autumn is my birthday. It's in October. I will be fifteen years old. Goodbye.
                                                                                                                                              Yours,
                                                                                                                                              Li Ming
To: Liming@yahoo.com.cn    
From: Jenny@126.com <mailto:Jenny@126.com>
Subject: _______!          
Date: 29/09/ 9:12 p.m.
Dear Li Ming,
       Thank you for your e-mail! I love autumn too. In Canada, we have an autumn holiday called
Thanksgiving Day. Family members always celebrate it together. I will go to my grandmother and
grandfather's house. My uncles, aunts and their children will be there too.
       Canadian Thanksgiving Day is in early October. In the USA, they celebrate Thanksgiving Day in
late November.
       Have a good time on your birthday, Li Ming! On my birthday, I have a cake with candles. Everyone
sings the song "Happy birthday". Then I blow out the candles! Will you have a cake for your birthday?
                                                                                                                                            Your friend,
                                                                                                                                            Jenny
1. When is Li Ming's birthday?
A. On September 29th    
B. In September  
C. Before September 29th  
D. After September 29th
2. Americans celebrate Thanksgiving Day __________.
A. in early October      
B. in early November  
C. in late October      
D. in late November
3. —What do Canadians usually do on Thanksgiving Day?
    —They usually __________.
A. eat cakes  
B. stay together  
C. watch the moon    
D. sing a song
4. The subject (主题)of Jenny's e-mail is  "__________".
A. Your birthday  
B. My birthday  
C. Thanksgiving Day  
D. National Day
单项选择题