单项选择题：如果需要验证应收账款的期末余额，则构成该总体的是（）。A、所有应收账款明细账 B、所

题型：填空题

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题型：完形填空

第三节：完形填空（共 20 小题；每小题 1分，满分 20 分）

阅读下面短文，从短文后所给各题所给的四个选项（A、B、C和D）中，选出最佳选项。

Not long ago, I had a hard week at work. __16__ just kept popping up(出现) everywhere and I was struggling to keep from __17__ my cool. I felt like I was at the __18__ point.

One day, I made a trip across town to the store. After I __19__, I realized I had left my purse with credit cards at home. __20__, I had a small amount of cash in my pocket, so I __21__ it, my coupons(优惠券) and went inside. The store was really __22__, but I just found what I needed, waiting for the cashier(收银员) to check out my __23__. I waited and waited, meanwhile my anger grew. I had a bad day and all I wanted to do was go home, but I was __24__ in the line.

Finally, I got to the front, but the cashier didn’t __25__ my coupons. I was upset because I had used __26__ coupons there before. It didn’t __27__ me. I would just pay in cash. Then the cashier said it was 10 dollars. SHOCK! I was a little __28__. Now I was mad at myself for forgetting my purse and only taking a small amount of cash. Without a credit card or anything else, I __29__ my things and started to go back out to my car, wondering to myself why everything had __30__ for me.

Just as I was headed out, an employee __31__ me and said a lady in the __32__ had paid the difference for me and left. __33__ the amount she paid was small, the act was huge. A stranger, whom I had never met, completely changed my attitude with her __34__. Maybe next time I see someone having a __35__ day, I’ll do the same as her. After all, you never know whose day you might change.

16. A. Problems B. Chances C. Stories D. Suggestions

17. A. enjoying B. gaining C. losing D. continuing

18. A. growing B. boiling C. turning D. beginning

19. A. adjusted B. practiced C. returned D. parked

20. A. Finally B. Thankfully C. Gradually D. lately

21. A. opened B. closed C. grabbed D. found

22. A. quite B. big C. clean D. busy

23. A. purses B. goods C. cards D. pockets

24. A. stuck B. served C. followed D. defeated

25. A. pay B. use C. accept D. fill

26. A. extra B. different C. ordinary D. similar

27. A. disappoint B. change C. move D. surprise

28. A. foolish B. short C. proud D. curious

29. A. made B. did C. collected D. left

30. A. ended B. failed C. passed D. disappeared

31. A. stopped B. recognized C. saw D. helped

32. A. room B. corner C. line D. company

33. A. Unless B. Once C. Although D. Since

34. A. intelligence B. humor C. smile D. generosity

35. A. tough B. lonely C. lucky D. simple

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题型：问答题

A注册会计师负责审计甲公司2012年度财务报表。A注册会计师在针对应收账款实施函证程序时决定采用概率比例规模（PPS）抽样方法实施抽样。甲公司的应收账款包含5000笔明细账户，账面总金额为2000000元。A注册会计师确定的可接受误受风险为5％，可容忍错报为40000元。其他相关事项如下：

（1）在确定样本规模后，A注册会计师认为，PPS抽样方法的抽样单元是货币单元，而实施函证的对象是应收账款明细账的某一笔业务的实物单元。为了在选取货币单元构成的总体中找到与被选中的货币单位相关联的应收账款明细账的实物单元，A注册会计师将逐项累计总体中所有项目的账面金额，这个累计的总额才是PPS抽样中的总体，而不是应收账款包含的5000笔明细账户作为总体。在这里，货币单元只是起到一个类似钩子的作用，从而带出与之相关的每一个实物单元。

（2）A注册会计师利用随机数的方式选取样本，在产生的随机数中，有两个随机数对应的是同一样本项目，A注册会计师将其视为1个样本项目，再从中选一个新的样本。

（3）假设A注册会计师选出150个样本项目，在进行测试后发现两个错报，一个是账面金额为100元的明细账户中有50元的高估错报；另一个是在账面金额为2000元的明细账户中有600元的高估错报。A注册会计师利用样本错报的相关信息计算总体错报上限。在误受风险为5％的情况下，泊松分布的MFx分别为：MF0=3．O0，MF1=4．75，MF2=6．30。

要求：

（1）简要说明采用PPS抽样方法的条件。

（2）简要说明影响PPS抽样方法确定样本规模的因素。

（3）请说明事项（1）中，注册会计师的做法是否存在不当之处。如果存在，简要说明理由。

（4）请说明事项（2）中，注册会计师的做法是否存在不当之处。如果存在，简要说明理由。

（5）请针对上述事项（3），计算总体错报的上限，请保留小数点后两位数字。

（6）根据计算总体错报的上限，请分析说明应收账款项目是否存在重大错报，是否需要扩大函证的样本规模。

（7）假设注册会计师评估的应收账款明显微小错报临界值5000元，请分析说明已经查出的错报是否需要累积，并简述理由。

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题型：单项选择题配伍题

多囊肾患者常呈发作性（）

A.白细胞尿

B.肉眼血尿

C.糖尿

D.蛋白尿

E.结晶尿

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题型：单项选择题

《会计法》规定，业务收支以人民币以外的货币为主的单位，可以选定一种货币作为记账本位币，编报的财务会计报告( )。

A．以所选的记账本位币列示
B．应当折算为人民币
C．可折算为人民币，也可以所选的记账本位币列示
D．以上都不对

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如果需要验证应收账款的期末余额，则构成该总体的是（）。A、所有应收账款明细账 B、所

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