问题 多项选择题

审计人员在审查被审计单位固定资产减值准备时,应关注的内容有______。

A.减值准备增减变动记录的完整性

B.减值准备计提方法的适当性

C.减值准备账户期末余额的正确性

D.减值准备披露的正确性

E.减值准备转回的充分性

答案

参考答案:A,B,C,E

解析: 固定资产减值准备的审查要点:①确定固定资产减值准备计提方法及比例、金额是否恰当;②确定减值准备增减变动完整记录情况;③确定固定资产减值准备账户期末余额的正确性;④确认计提减值准备的固定资产是否按照账面价值和尚可使用寿命调整折旧计提金额;⑤审查固定资产减值准备是否按照企业会计准则进行正确披露。

阅读理解

On the night of May 9, 2011, musician Gao Xiaosong ran his car into three other cars in Beijing.

But it wasn’t just a car accident—he was drunk(喝醉的).

Now, Gao has to go to prison (监狱) for six months and pay a 4,000 yuan fine.

Gao is the first star to be punished under China’s new drunk driving law.

From May 1 on, drunk drivers will pay a fine, and be banned from driving for five years or even forever.

Drunk driving has become a serious social problem in China.

According to the Ministry of Public Security (公安部), police caught more than half a million drunk drivers last year, a 68 % increase from 2009.

The new law sees drunk driving as a crime.

In the West, drunk driving is also a crime.

In the US, for example, if the police catch a drunk driver, the driver will pay a fine, lose his or her license (驾照) and even go to prison. If the driver wants to drive again, he or she must do

public service, and take part in educational programs.

You may think: drunk driving is a crime? Isn’t this law too unkind? But experts say: not at all.

“It is to protect people’s rights to life and health,” Li Gang, lawyer in Chengdu, told China Daily. “Drunk driving is very dangerous. No matter what the results are, it should not be allowed.”

小题1: Mr. Gao ran his car into three other cars because _________.

A. he went home too late

B. he drank too much wine

C. the road was too crowded

小题2: What does the underlined word “fine” in the third paragraph refer to(指)?

A. Health.    B. Weather.    C. Money.

小题3:When did the new law come into use?

A. May 1, 2010.      B. May 1, 2011.     C. May 9, 2011.

小题4:What do experts think of the new law?

A. Drunk driving is a crime.

B. The law is not kind to drunk drivers.

C. Driving has become a serious problem.

小题5: Which of the following sentence is TRUE?

A. Li Gang from Chengdu doesn’t like the law.  

B. In the US, drunk drivers will only lose their licenses.

C. There were more drunk drivers in 2010 than in 2009.

单项选择题