2009年5月,某省审计厅派出审计组,对某公司2008年度财务收支情况进行了审计,有

题型:单项选择题

问题:

2009年5月,某省审计厅派出审计组,对某公司2008年度财务收支情况进行了审计,有关该公司销售与收款业务、生产与存货循环的资料和审计情况如下:
1.审计人员直接向债务单位发函询证,审查应收账款是否真实、准确。
2.该公司实行永续盘存制。每个月末对存货进行盘点。审计人员抽查该公司的存货盘点记录未发现问题。
3.审计人员对该公司主营业务收入进行截止测试,核实收入交易的截止期。审计中注意关键日期:发票开具日期、记账日期、发货日期,这三个日期在同一会计期间表明了记录是正确的。
4.审计人员在运用分析性复核方法检查主营业务收入的完整性。
5.该公司将一批原材料用于某项在建工程,并按其购进成本10万元,借记在建工程10万元,贷记原材料10万元。该公司适用增值税率17%。
6.审计人员在审查该公司资产负债表日前后的原材料验收单时发现,该公司2008年12月28日验收入库的一批原材料未进行账务处理,原因是年底以前未收到购货发票,也未支付货款。
要求:根据上述资料,从下列问题的备选答案中选出正确答案。

该公司将产成品用于某在建工程的账务处理未反映增值税,会导致( )。

A.少计增值税销项税额1.7万元

B.多计增值税销项税额1.7万元

C.少转出增值税进项税额1.7万元

D.多转出增值税进项税额1.7万元

考点:审计师审计理论与实务审计专业技术资格考试中级审计理论与实务
题型:单项选择题

1926年,蒋介石制造的旨在打击 * * 党和工农革命力量的事件是

A.商团叛乱

B.暗杀廖仲恺

C.中山舰事件

D.整理党务案

题型:单项选择题

阅读理解。

  An old friend from New York, who was going to spend a few days with me,

called from the airport to tell me that he had arrived. I was not able to leave the

office, but I had prepared for his arrival. After telling him my new house

address, I told him that I had left the key under the doormat(门前擦鞋垫). Since I

knew it would be quite late before I could get back,I said that he could make

himself at home and helped himself to anything that was in the refrigerator.

  Two hours later my friend phoned me from the house. At the moment, he

said he was listening to some of my records after having had a nice meal. He had

found the pan and cooked some fish, and had also helped himself to some juice

and he hoped that I would join him soon. When I asked him if he had any

difficulty in finding the house, he answered that the only problem was that he had

not been able to find the key under the doormat, but luckily, the living-room

window by the apple tree had been left open and he had climbed in through the

window. I listened to all this in great surprise. There are no apple trees outside

my windows, but there is only one by the living-room window of my next door

neighbor's house!

1. Where was the key?

A. Under the door.

B. Under the apple tree.

C. Under the doormat.

D. Under the window.

2. In paragraph l, the word" refrigerator" means

A. kitchen                  

B. bridge

C. fridge                    

D. bedroom

3. Paragraph 2 tells us _____.

A. the writer phoned his old friend first

B. the writer's old friend was happy

C. the writer's friend had found the key

D. the writer's friend didn't have any difficulty

4. There are no apple trees outside the writer's window, are there?

A. Yes, there are.          

B. No, there aren't.

C. Yes, there aren't.        

D. No, there are.

5. The title for this passage is _____.

A. A Clever Friend

B. A Foolish Friend

C. A Careful Friend

D. A Careless Friend

题型:单项选择题

下列的变量定义中,错误的是( )。

A. int_a=123;

B. int i=Integer.MAX_ VALUE;

C. long j;12345678900L;

D. statici=100;

题型:单项选择题

据重庆市招生自考办公室的统计,2009年重庆市有上万名应届高中毕业生放弃高考。对此,下列认识正确的是 [ ]

A.“教育关系子孙后代”的传统观念已被越来越多的人所摒弃

B.充分证明了“一个人能否成才与教育无关”的观点

C.随着社会的发展,接受良好的教育不再是人们生存发展的第一需要

D.表明某些学生或家长没有认识到接受良好教育的重要性

题型:单项选择题

现代技术与古代技术相比,其特点为:()

A.现代技术采用了新的能源形式

B.抛弃了技能技巧

C.以机器设备取代了传统简单工具

D.与科学知识紧密结合

E.直接来源于生产过程

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