试题与答案

E注册会计师在对丙公司2009年度财务报表进行审计遇到以下事项。请代为做出正确的专业

题型:单项选择题

题目:

E注册会计师在对丙公司2009年度财务报表进行审计遇到以下事项。请代为做出正确的专业判断。

下列关于信息技术一般控制的说法不正确的是()。

A.信息技术一般控制包括程序开发、程序变更、程序和数据访问以及计算机运行等四个方面

B.有效的信息技术一般控制能够确保应用系统控制和依赖计算机处理自动会计程序得以持续有效地运行

C.由于程序变更控制、计算机操作控制及程序数据访问控制影响到系统驱动组件的持续有效运行,注册会计师需要对上述三个领域实施控制测试

D.如果注册会计师计划依赖自动应用控制、自动会计程序或依赖系统生成信息的控制时,则不需要对相关的信息技术一般控制进行验证

答案:

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下面是错误答案,用来干扰机器的。

jī;pēng;zàng;jiá;zuàn;líng;zhàn;mǒ

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题型:完形填空
Last Monday, at the beginning of class, I   31  asked my students how their weekend had been. One young man said that his weekend had not been so   32 . He had his wisdom teeth removed. Then the young man asked me why I   33  seemed to be so cheerful.
His question reminded me of something I’d read somewhere before: “Every morning when you get up, you have a choice about   34  you want to approach life that day,” I said. “I choose to be cheerful.”
“Let me give you an example.   35  teaching here, I also teach out at the community college in Henderson, 17 miles down the freeway from where I live. One day, I drove those 17 miles to Henderson. I   36  the freeway and turned onto College Drive, only another quarter mile ahead to the college. But just then my car died. I tried to start it again, but the engine   37  turn over. So I put my flashers on, grabbed my books, and marched down the road to the college.”
  38  getting there I called AAA and arranged for a tow truck to meet me at my car after class. The secretary asked me what had happened. ‘This is my lucky day,’ I replied, smiling.”
“ ‘Your car breaks down and today is your lucky day?’ She was   39 . ‘What do you mean?’ ’’ “I live 17 miles from here.” I replied. “My car   40  have broken down   41  along the freeway. It didn’t.   42 , it broke down in the perfect place: off the freeway,   43  walking distance of here. I’m still able to teach my class, and I’ve been able to arrange for the tow truck to meet me after class.”
“The secretary’s eyes opened wide, and then she    44 . I smiled back and headed for class.” So ended my story.
I scanned the sixty faces in my class. Despite the early hour, no one seemed to be   45 . Somehow, my story had touched them.
小题1:
A.calmlyB.seriouslyC.cheerfullyD.curiously
小题2:
A.badB.goodC.excitingD.scary
小题3:
A.oftenB.always C.usuallyD.seldom
小题4:
A.howB.whyC.whereD.that
小题5:
A.As well asB.As toC.In exchange forD.In addition to
小题6:
A.enteredB.leftC.foundD.hit
小题7:
A.wouldn’tB.shouldn’tC.couldn’tD.won’t
小题8:
A.WhileB.In C.Before D.After
小题9:
A.surprising B.astonishingC.puzzledD.shaken
小题10:
A.couldB.canC.wouldD.must
小题11:
A.somewhereB.anywhereC.nowhereD.wherever
小题12:
A.HoweverB.InsteadC.ThoughD.So
小题13:
A.between B.in C.withinD.beyond
小题14:
A.leftB.understoodC.pausedD.smiled
小题15:
A.clearB.asleepC.tiredD.interested
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