问题 多项选择题

根据被审计单位实际情况,注册会计师可以选择以下方法对应付账款执行实质性分析程序的有()

A.将期末应付账款余额与期初余额进行比较,分析波动原因

B.检查与应付账款有关的供应商发票、验收报告或入库单到账簿记录

C.计算应付账款与存货的比率,应付账款与流动负债的比率,并与以前年度相关比率对比分析,评价应付账款整体的合理性

D.分析长期挂账的应付账款,要求被审计单位做出解释,判断被审计单位是否缺乏偿债能力或利用应付账款隐瞒利润;并注意其是否可能无需支付,对确定无需支付的应付款的会计处理是否正确,依据是否充分

答案

参考答案:A, C, D

解析:

选项B是检查应付账款是否存在未及时入账,确认应付账款期末余额的完整性所用的程序,不属于应付账款的分析程序。

除了上述ACD三项分析程序外,注册会计师对应付账款进行分析程序还可以是分析存货和营业成本等项目的增减变动,判断应付账款增减变动的合理性。【该题针对“应付账款的实质性程序”知识点进行考核】

阅读理解

Frankenstein is one of the world’s most famous horror stories. It’s about a doctor who creates a new man from the body parts of dead people and brings it to life. But the experiment goes wrong and the monster(怪兽) kills the doctor and many others. The story has been read by millions since it was first published and in the last hundred years it has been made into dozens of movies. Many people are surprised to learn its writer was a 19-year-old woman, called Mary Shelley.

Mary was born into a rich London family in August 1797. She was educated by her parents and when she was 13 decided to become a writer. In 1812, she met the famous writer Percy Shelley and they soon got married. Sadly for Mary, their first child died soon after birth in Italy. In her diary, Mary wrote about a dream: “I dreamt that my little baby came to life again—that it had only been cold and that we rubbed it before the fire and it lived.”

In 1816, Percy Shelley and 19-year-odl May visited the poet Lord Byron at his home in Switzerland. Because of the bad weather they stayed indoors reading horror stories. One night, Byron asked everyone to write their own story. Mary thought of her dream and wrote the story Frankenstein.

Frankenstein was published when Mary was 21, and became a huge success. Many people didn’t think a 19-year-old woman could write so well and believed her husband was the real writer.

Although famous, Shelley’s life was full of sadness. Only one of her four children lived and in 1822 her husband died in a swimming accident. Mary was broken-hearted and decided not to marry again. She devoted herself to her child and continued to write until her death in 1851.

小题1: What do we know about he story Frankenstein?

A.It was really written by Mary Shelley’s husband.

B.It was been read by millions of people.

C.It was written to remember Shelley’s husband.

D.It is the most famous story in the world.小题2:Where was Mary Shelley when she wrote the story Frankenstein?

A.In England.

B.In Italy.

C.In Switzerland.

D.In France.小题3: In which order to the following take place?

a. Bad weather made everyone stay indoors reading horror stories.

b. The story Frankenstein was first published.

c. Mary wrote about a dream in her diary.

d. Mary met the famous writer Percy Shelley.

e. Movies based on the story of Frankenstein were made.

A.a, c, b, e, d

B.d, c, a, b, e

C.c, a, b, d, e

D.b, a, d, c, e小题4: How old was Mary Shelley when she died?

A.43

B.48

C.51

D.54小题5:What can we learn about Mary Shelley from this passage?

A.She experienced a lot of sadness in her life.

B.She wasn’t considered a good writer during her life.

C.She was educated at her local school.

D.She became very rich because of the story Frankenstein.

单项选择题