单项选择题：A注册会计师是N公司2009年度财务报表审计负责人，在审计过程中，需要对负责货币资金

A注册会计师是N公司2009年度财务报表审计负责人，在审计过程中，需要对负责货币资金

发布时间：2017-02-21 02:28 │ 来源：www.tikuol.com

题型：单项选择题

问题：

A注册会计师是N公司2009年度财务报表审计负责人，在审计过程中，需要对负责货币资金审计的助理人员提出的相关问题予以解答。请代为作出正确的专业判断。

为了审查企业收到的现金已经全部登记入账，执行的实质性程序是( )。

A．盘点库存现金

B．抽查顾客对账单并与账面金额核对

C．检查调节表中未达账项的真实性

D．检查现金收入的日记账、总账和应收账款明细账的大额项目与异常项目

题型：单项选择题

Michelle Obama made a daring decision to return to the same designer who created her Inaugural（就职）Ball dress four years ago --- and the risk paid off.

The First Lady looked extremely attractive in a red dress by designer Jason Wu. She teamed the dramatic dress with heels by Jimmy Choo and a diamond ring by Kimberly McDonald.

She surprised the fashion world by returning to a Wu design which had been made for her.

Four years ago at her first Inauguration Ball, Michelle shone in a white, one-shouldered floor-length dress by the designer.

Wu, who was 26 at the time and had only been working in fashion for three years, saw his career take off after the First Lady’s surprise decision to wear one of his dresses.

He said at the time that he was unaware she had chosen the dress and had been watching at home on his couch and eating pizza when she appeared.

After her 2013 decision, Wu told Women’s Wear Daily: “Mrs. Obama likes to keep her secrets. She fooled me again.”

Wu released a women’s clothing and accessories（配饰）collection at Target last year and continues to be popular with the First Lady for official appointments.

The sleeveless dress with low-cut back flattered （突出）49-year-old Michelle’s arms and neat waist.

It had been created especially for her by Wu and was a departure from the dark and plain color tone she stuck to at earlier inauguration events.

Vice-President Joe Biden’s wife Jill also looked attractive in a blue silk dress by Vera Wang at the Inauguration Ball.

小题1:What does the passage mainly talk about?

A．Mrs. Obama’s 2013 decision.

B．Wu, a great designer.

C．The First Lady’s secrets.

D．Michelle Obama’s inaugural ball dress.小题2: Michelle Obama’s brave decision proved to be a _________.

A．risk

B．success

C．surprise

D．danger小题3:Which of the following best describes Jason Wu?

A．Daring and gifted.

B．Unusual and cautious.

C．Talented and lucky.

D．Careful and brave.小题4:We can infer from the passage that _________.

A．Wu was aware that Mrs. Obama had chosen his work again

B．Being First Lady, Mrs. Obama hasn’t stuck to her dark and plain color tone.

C．Mrs. Obama told Wu to give away her secrets

D．Mrs. Obama should have told Wu the truth

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