下列各项措施中,审计人员认为能够有效预防客户所付款项被贪污并通过篡改记录加以掩饰的是

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问题:

下列各项措施中,审计人员认为能够有效预防客户所付款项被贪污并通过篡改记录加以掩饰的是:

A.由记录应收账款明细账的人员定期向客户寄发对账单

B.收取支票与收取现金由不同人员负责

C.记录销售收入和应收账款与收取货款相互独立

D.出纳员收到支票后登记银行存款日记账

考点:审计师审计师资格考试审计理论与实务真题2013年
题型:单项选择题

阅读理解。

     Once very surprising, now very important, women astronauts (宇航员) explain what's so cool about

zero-g, and what 50 years exploration (探索) has taught the world.

     Peggy Whitson

     Age: 48

    Astronaut since:  1996 

    Space time: Two six-month tours on the Intemational Space Station, in 2002 and 2007-2008.

    "Mind is a lot more important than body. So is your ability to think in 3-D and imagine how to move things

in a different way than on earth. The second time I went to the station, it felt like coming home. I got

comfortable much more quickly. Everything is lifted while you're up there, so you look younger. Being back

on earth is not pleas ant at first. Moving around is difficult, like playing basketball. But I had my physical

training for about a month after my retum."

     Sunita Williams

     Age: 43

     Astronaut since: 1998

     Space time: Six months on the space station in 2006-2007, including more than 29 hours of space walks.

    "I learned after about a week how to fly beautifully without going too fast or shaking around. I had a hard

time remembering how to walk, I prefer flying! When you have that idea of being far away anti looking back

at the planet, you don't see any cit- ies or countries. You see a very quiet place. Just as Gandhit-the Father of

the Na- tion in India, once explained the feeling of oneness in all of us. Seeing our planet from space, you

understand that."

      Barbara Morgan

     Age: 56

     Astronaut since: 1985

     Space time: One shuttle mission in 2007

     "No matter how I was situated (处于…位置) the first day, it seemed that my body was upside down

(颠倒着). That might have been because all your blood comes to your head. And what memory do you have

in that situation? It's like when you're kids, hanging upside down."

1. What kinds of writing is the passage?

A. A news report.

B. A scientific article.

C. A textbook lesson.

D. A recorded interview.

2. How many of the mentioned women astronauts talked about zero-g?

A. None.

B. One.

C. Two.

D. Three.

3. What is the most serious problem astronauts may come across after they retum to the earth?

A. They are still living a space life as usual.

B. They are not used to the earth's situation.

C. They are not as comfortable as in space.

D. They are still thinking of their space travel.

4. What did Sunita Williams mainly leam by seeing the earth from space?

A. Cities and countries are too small to be seen from space.

B. We have only one earth, so we must protect our home.

C. People in the world must come together as one family.

D. The space is so big that the earth looks like a small ball.

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为节约能源,食品加工过程中废弃的食用油脂可以通过加入新鲜的食用油的方法,重复再利用。

题型:单项选择题

下列说法,哪个是正确的?()

A.检察官从人民检察院离任后,不得以律师身份担任诉讼代理人或者辩护人

B.检察官从人民检察院离任后,不得在原任职的地区担任诉讼代理人或者辩护人

C.检察官从人民检察院离任后,不得担任原任职检察院办理案件的诉讼代理人或者辩护人

D.检察官从人民检察院离任后,其配偶、子女不得担任该检察官原任职检察院办理案件的诉讼代理人或者辩护人

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季节性收购贷款授信额度理论值测算后,应依据(),结合客户的经营管理水平、本次收购实际资金需求等因素,核定季节性收购贷款授信额度。

A.生产规模

B.自有资金

C.还款能力

D.历年季节性收购情况

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