ABC会计师事务所A注册会计师作为关键审计合伙人负责审计甲公司2014年度财务报表。

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问题:

ABC会计师事务所A注册会计师作为关键审计合伙人负责审计甲公司2014年度财务报表。A注册会计师了解到甲公司的以下情况:(1)甲公司所在行业总体上呈萎缩趋势,但甲公司预测2014年销售收入将比上期增长35%。(2)甲公司2014年审计前的财务报表显示当年销售收入增长预测已实现。(3)甲公司2014年现金流比2013年下降20%,应收账款余额基于2013年增长108%。要求:请根据以上资料分析甲公司2014年度财务报表的以下事项:(1)是否存在舞弊风险?请简述理由。(2)是否存在重大错报风险?与哪些财务报表项目的哪些认定有关?简要说明理由。

考点:注册会计师第一章对舞弊和法律法规的考虑第一章对舞弊和法律法规的考虑题库
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病人吞咽梗阻,胸膈痞闷,口干咽燥,舌质偏红,苔薄腻,脉弦滑,选方

A.启膈散

B.增液汤

C.五汁安中饮

D.大黄甘草汤

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第二节:完形填空(共20小题。每小题1.5分,满分30分)

阅读下面短文,掌握其大意,然后从36-55各题所给的四个选项中,选出最佳答案。

Once I thought love meant flowers, gifts and sweet kisses. So, I really   36   whether there is love between my parents. Every day they are very busy   37   to earn money to pay the high schooling for me. They don't act in the   38   ways that I read in books or I see on TV, and sending flowers to each other on Valentine's Day is even   39  .

One day, my mother was sewing a quilt. I asked her if there was   40   between them. She paused her work and raised her head with   41  . Then she bowed her head and  42  sewing the quilt. I was very   43   because I thought I had hurt her. But after a few minutes she said, “Look at this thread. Sometimes it   44  ,but most of the time it disappears in the quilt. If life is a quilt, then love should be a thread. It can   45   be seen anywhere or anytime, but it's really there, and makes the quilt   46  ”. I listened carefully but I couldn't understand her   47   the next spring..

My mother suddenly got sick seriously and had to stay in the hospital for a one-month treatment. Every morning and dusk after she   48   from the hospital, my father   49   my mother walking slowly on the country road. There were many beautiful flowers, green grass and trees, and the sun gently glistened them   50   the leaves. All of these   51   the most beautiful picture in the world.   52   their eyes, I know they love each other deeply. From this experience, I   53   that love was just a   54   in the quilt of our life. Love is   55  , making life strong and warm.

36. A. believe               B. hesitate             C. doubt                         D. ignore

37. A. keeping                 B. trying               C. willing                 D. learning

38. A. romantic             B. magic               C. formal                        D. special

39. A. unsuitable           B. impolite            C. uneasy                        D. impossible

40. A. difference           B. love                  C. similarity            D. fight

41. A. surprise                 B. anger                C. smile                   D. calm

42. A. finished                 B. forgot               C. continued             D. considered

43. A. excited               B. worried             C. shocked                D. disappointed

44. A. exists                  B. works               C. breaks                  D. appears

45. A. easily                 B. hardly           C. simply                        D. usually

46. A. long-lasting         B. long-dated         C. long-suffering       D. long-winded

47. A. after                   B. before               C. until                    D. since

48. A. returned                 B. escaped             C. remained              D. heard

49. A. led                            B. let                   C. supported             D. helped

50. A. from                  B. through             C. across                  D. throughout

51. A. made up             B. made with         C. made into             D. made of

52. A. Seeing                B. Watching           C. Reading               D. Checking

53. A. expected             B. admitted            C. noticed                 D. realized

54. A. material                B. design                 C. color                       D. thread

55. A. everywhere         B. inside                C. anywhere             D. outside

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如图所示,用酒精灯给试管里的水加热,这是通过________的方式增大水的内能。水蒸气冲开小木塞的过程中,是通过_________的方式减小其内能。

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大多数幼儿都喜欢玩雪,所以可以让幼儿长时间才外面玩雪的。

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下面哪一个症状体征对诊断颅内压增高最有价值()

A.头痛

B.呕吐

C.视盘水肿

D.偏瘫

E.视力下降

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