问题 单项选择题

ABC会计师事务所召开专业知识研讨会,在会议上遇到下列问题,请代为作出正确判断。

关于变更验资的验资报告要素及其内容,下列说法错误的是( )。

A.验资报告的标题为“验资报告”

B.收件人应当载明收件人的全称,但不用加“筹”字

C.验资报告的范围段应当说明审验范围、出资者和被审验单位的责任、注册会计师的责任、审验依据和已实施的主要审验程序等

D.如果不存在注册会计师认为应当说明的其他重要事项,说明段说明验资报告的用途、使用责任即可

答案

参考答案:D

解析: 因为是变更验资,所以说明段肯定会包括对以前注册资本实收情况审验的会计师事务所名称及其审验情况,并说明变更后的累计注册资本实收金额。所以选项D的说法是错误的。

阅读理解

阅读理解,回答问题。

     Lots of people like diving into water because they can explore (探索) the underwater world. But there is

another kind of diving. Some people dive into the sky! This is really a very exciting sport. A skydiver goes

high up in the air on a plane,jumps off the plane and floats in the air with the help of a parachute. A parachute

is like a huge umbrella. It is put on the back of the skydiver. When the skydiver reaches a certain height, he

will pull a string and the parachute will open up in seconds and carry him gently down to the ground.

Skydivers like doing a lot of dramatic tricks in the air. After jumping off the plane one after another, they will

try to stay in the air and hold each other's hands. They can form different shapes.

     Is it safe to do skydiving? Yes,as long as we receive right. But sometimes,accidents do happen. In Canada,

two skydivers were killed in 1991 when they jumped off the plane. Because their parachutes got tied up with

each other. The parachutes could not open up and both crashed down and died.

1. Why do people like diving into water?

    __________________________________________________

2. How does a skydiver go up into the sky?

    __________________________________________________

3. What does the word "parachute" probably mean in Chinese?

    __________________________________________________

4. What does a parachute look like? 

    __________________________________________________

5. Why did the two skydivers die in Canada in 1991? 

    __________________________________________________

单项选择题