审计人员使用函证程序审查应收账款时,最难发现的错弊是() A.应收账款提前入账 B.

题型:单项选择题

问题:

审计人员使用函证程序审查应收账款时,最难发现的错弊是()

A.应收账款提前入账

B.应收账款金额记录错误

C.漏记应收账款

D.虚列应收账款

考点:审计师考试企业财务审计企业财务审计题库
题型:单项选择题

改革开放以来,随着我国经济的不断发展,财政收入也实现快速增长。1978年全国财政收入只有1132亿元,而2010年突破了6万亿元。这说明

A.我国出现了较大的财政盈余

B.合理的分配政策是保证国家财政收入稳步增长的根本原因

C.税收是国家财政收入的重要来源

D.经济发展水平对财政收入的影响是基础性的

题型:单项选择题

Driving home from work one evening in the heavy rain, I found a very wet, injured cat on the side of the road. He looked up at me, meowing pitifully. A car must have hit it so it wasn’t able to move. I stopped my car and carried the cat in and went on driving.

At the nearest vet clinic, the vet gently examined it. "He's about eight months old and has two broken legs, but I would need X-rays to know how serious the damage is," he told me. "As he's not your cat, I don't know if you want to go ahead with this. It could be rather expensive."

I knew it would cost me hundreds of dollars, but I agreed with his advice. The following morning the vet rang to say the X-rays confirmed two bad breaks in his legs. "I'll operate on his legs and put metal pins in them to keep them fixed." he told me.

That afternoon I went to pick up my little friend. There I could hardly recognize him. His previously dirty fur was now a beautiful silver grey. His front legs were in two casts and he lay there looking at me, purring(发咕噜声) happily.

I thanked the doctor and went out to pay the bill. "I think you've given me the wrong account," I said to the clerk. "This is only $85. He's had X-rays and an operation on his legs." "No, that's right," she replied. "The vet has only charged you for the medication. There's a message on the bottom."

Written under the total were the words "SPECIAL RATE FOR ADOPTIONS." I was speechless at his kind and generous gesture. I paid the account and under his message I wrote "WITH GRATEFUL THANKS, CAT AND MUM."

小题1:Why didn’t the vet give the cat X-rays immediately?

A.The damage was not serious at all.

B.The cat was too young to be X-rayed.

C.The doctor wasn’t sure whether the author would like to cover the expenses.

D.The examination was too expensive for the author to afford.小题2:What do we know about the author?

A.The author was a caring and generous lady.

B.The author often adopted animals.

C.The author’s workplace was far from home.

D.The author only worked at night.小题3:Which of the following is true of the cat?

A.He was deserted by his owner and nearly starved to death.

B.He was saved on a dark and stormy night.

C.He was a lively creature with beautiful brown fur.

D.His back legs were broken and had to have an operation.小题4:Which of the following would be the best title for the text?

A.The adventure of a cat

B.An impressive vet

C.An unforgettable night

D.Love in relays

题型:单项选择题

发动机排气冒蓝烟的原因是()

A、冷却水窜入气缸

B、机油窜入气缸

C、燃油窜入气缸

题型:单项选择题

航向稳定性好的船舶是指船舶在()。

Ⅰ.航进中即使很少操舵也能较好地保向;

Ⅱ.操舵改向时,能较快地应舵;

Ⅲ.回转中正舵,能较快地使航向稳定下来。

A.Ⅰ、Ⅱ

B.Ⅱ、Ⅲ

C.Ⅰ、Ⅲ

D.Ⅰ、Ⅱ、Ⅲ

题型:单项选择题

某建筑工地将挖基坑的土堆放在离基坑10M以外的一道砖砌围墙,围墙的外侧是一所小学校操场,土堆高于围墙。一场大雨过后,一天。小学生课余在操场活动中,突然围墙倒塌,将正在墙边玩耍的4名小学生压死在围墙底下。请判断下列事故原因分析的对错。

挖土单位违反操作规程。

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