注册会计师齐惠负责对广发公司2007年度财务报表进行审计,在采购与付款循环审计中,遇

题型:单项选择题

问题:

注册会计师齐惠负责对广发公司2007年度财务报表进行审计,在采购与付款循环审计中,遇到下列问题,请代为做出正确的专业判断。

根据被审计单位实际情况,以下不属于注册会计师齐惠对应付账款执行的实质性分析程序的是( )。

A.分析存货和营业成本等项目的增减变动,判断应付账款增减变动的合理性

B.选择在资产负债表日金额不大,但为广发公司重要供货人的债权人进行函证

C.计算应付账款与存货的比率,应付账款与流动负债的比率,并与以前年度相关比率对比分析,评价应付账款整体的合理性

D.分析长期挂账的应付账款,要求被审计单位作出解释,判断被审计单位是否缺乏偿债能力或利用应付账款隐瞒利润;并注意其是否可能无需支付,对确定无需支付的应付账款的会计处理是否正确,依据是否充分

考点:注册会计师审计注册会计师审计
题型:单项选择题

若关于x的一元二次方程(m-2)x2+3x+m2-4=0有一个根为0,则m的值为( )

A ±2     B 2     C-2     D0

题型:单项选择题

阅读理解。

     In one way of thinking, failure is a part of life. In another way, failure may be a way towards success.

Unit 5  Great People

     The "spider story" is told. Robert Bruce ,leader of the Scots in the 13th century ,was hiding in a cave

from the English. He watched a spider spinning a web .The spider tried to reach across a rough place

on the rock.lt tried six times without success. For the seventh time it made it and went on to spin its web.

It is said that Bruce was taken heart and went on defeating the English later.

     Edison, the inventor of the light bulb, made hundreds of models that failed before he found the right

way to make one.

     So what? First, always think about your failure. What caused it? Were conditions right? Were you

in top form yourself? How can you make such things go right next time?

     Second, is the goal you are trying to reach the right one? Try to do some thinking about what your

real goal may be. Think about this question ,"lf I do succeed in this ,where will it get me?"This may

prevent you from doing things you shouldn't do.

      The third thing to bear in mind about failure is that it's a part of life. Learn to "live with yourself"

even though you may fail. Remember, "You can't win them all. "

1. The first two sentences tell us _____.

A. failure is not all bad

B. failure is terrible

C. only failure can lead you to success

D. to think of success all the time

2. One thing the writer does not tell us to deal with failure is _____. 

A. checking out the goals to see if they are right for us

B. regarding failure as a part of life

C. thinking the success all the time

D. thinking about the failure to find out what went wrong

3. The "spider story" is mentioned in the passage to show that _____.

A. failure must come from success

B. nature will help us if we let it

C. failure is the mother of success

D. people who fail have the same experience

4. Which one of the following is TRUE? 

A. Edison didn't fail before he invented the light bulb.

B. Edison was the inventor of the light bulb.

C. The spider didn't tell Robert Bruce any lesson.

D. There is no failure in a successful person's life.

5. The main idea of the passage is _____.  

A. what failure is

B. Edison and Bruce failed repeatedly before success

C. how to deal with failure

D. both A and C

题型:单项选择题

中国改革开放以来取得的巨大成就,特别是连续十几年持续高速增长的表现,让各国经济界人士都()。

A.叹为观止

B.惊叹不已

C.目瞪口呆

D.惊叹莫名

题型:单项选择题

1913年( )的成立,标志着工程咨询作为一个独立的行业,已经在世界范围内形成了。

A.国家咨询工程师协会

B.土木工程师协会

C.建筑师学会

D.国际咨询工程师联合会

题型:单项选择题

The following questions present a sentence, part of which or all of which is underlined. Beneath the sentence, you will find five ways of phrasing the underlined part. The first of these repeats the original; the other four are different. If you think the original is best, choose the first answer; otherwise choose one of the others.

These questions test correctness and effectiveness of expression. In choosing your answer, follow the requirements of standard written English; that is, pay attention to grammar, choice of words, and sentence construction. Choose the answer that produces the most effective sentence; this answer should be clear and exact, without awkwardness, ambiguity, redundancy, or grammatical error.

Providing adequate public health-care facilities is a crucial task in a county like Travis, where more than 60 percent of household incomes are below the poverty line.()

A. where more than 60 percent of household incomes are

B. where more than 60 percent of household income is

C. which has more than 60 percent of the household incomes

D. where they have more than 60 percent of household income

E. where more than 60 percent of them have household incomes

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