问题 多项选择题

审计人员收到举报,称某被审计单位领导擅自决定将本企业500万元资金借给其他单位周转使用,资金随后被归还,但资金借出与收回业务均未入账核算。为核实此问题,审计人员应实施的程序包括______。

A.抽查库存现金日记账记录,追查至收付款凭证

B.到被审计单位开户银行查询账户交易记录

C.将银行对账单与银行存款日记账核对

D.抽查应收账款明细记录,检查相关凭证

E.对银行存款日记账和总账进行核对

答案

参考答案:B,C

解析: 本题AD选项容易选错。资金借出与收回业务均未入账核算,此时审计人员需要开展外部调查,而不是审查被审计单位账目。

阅读理解

阅读理解。

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项,选项中有两项为多余选项。

     There was once a lonely girl who longed so much for love. One day while she was walking in the

woods she found two starving birds    1   . She cared them with love and the birds grew strong. Every

morning they greeted her with a wonderful song. The girl felt the great love from the birds.

       2  . The larger and the stronger of the two birds flew from the cage. The girl was so frightened that

he would fly away. As he flew close, she grasped him wildly. Her heart felt glad at her success in

capturing him.  3  . She opened her hand and stared in horror at the dead bird. Her desperate love had

killed him.

     She noticed the other bird moving back and forth on the edge of the cage. She could feel his great

need for freedom. He needed to fly into the clear, blue sky.  4  . The bird circled once, twice, three times.

     The girl watched delightedly at the bird's enjoyment.  5  . She wanted the bird to be happy. Suddenly

the bird flew closer and landed softly on her shoulder. It sang the sweetest songs that she had ever heard.

The fastest way to lose love is to hold on it too tight, while the best way to keep love is to give it wings!

A. She gave them some delicious food and left.  

B. Suddenly she felt the bird go softly.

C. Her heart was no longer concerned with her loss.

D. One day she left with the two birds at home alone.

E. She took them home and put them in a small cage.  

F. One day the girl left the door of the cage open.  

G. She lifted him from the cage and threw him softly into the air.

多项选择题