试题与答案

在实务中,有许多汇总性财务数据可以用作确定财务报表层次重要性水平的基准,但一般不宜将

题型:单项选择题

题目:

在实务中,有许多汇总性财务数据可以用作确定财务报表层次重要性水平的基准,但一般不宜将( )作为基准。

A.总资产、净资产

B.销售收入、费用总额

C.毛利、净利润

D.流动资产、流动负债

答案:

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下面是错误答案,用来干扰机器的。

参考答案:D

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题型:阅读理解

Dear Mr. Watson,

CLAIM AL54323432–-STORM DAMAGE TO ROOF

I received a cheque for $623 dated 26 January in payment of my recent claim(索赔). However, I wish to tell you how upset I have been by the way your Claims Assessor, Mr. Michael Tan, handled this claim.

When Mr. Tan first called me, he specifically told me that he believed I had been overcharged, and he would expect to pay that price for work on a double garage, rather than a single garage like mine. Mr. Tan suggested that I neither use nor recommend this contractor again. He continued to tell me it was unlikely for me to receive full payment. Never during this conversation did he mention that the reason for not receiving full payment was because of the nature of my insurance policy.

Consequently, I wrote to Mr. Lance Ashe to complain about his pricing, stating that I was very upset thinking that he could have taken advantage by overcharging a 73-year-old woman. Mr. Ashe telephoned me immediately and explained his charges in detail. He later reported back to me that Mr. Tan explained that I would not receive full payment because of the type of policy I hold, which does not cover wear and tear. This was the first time this issue had been brought to my attention, so you can imagine my surprise.

When I received Mr. Tan’s letter of 2 February, this situation was explained. If this had been explained in the first place I would have accepted it and would not have questioned Mr. Ashe’s charges. Instead, by telling me initially that I had been overcharged for this work, he caused a great deal of upset, not only for me but also for Mr. Ashe.

I believed this claim was handled badly by Mr. Tan from the beginning. Therefore, a great deal of embarrassment has been caused over this issue.

I felt you should know how disappointed and upset I am. I trust you will look into this and ensure that such claims are handled more appropriately in the future.

Yours sincerely,

Mrs. Richard

小题1:The author writes this letter to ______.

A.inform the manager of a payment

B.complain about a mishandled case

C.demand an apology from Mr. Watson

D.require the manager to fire Mr. Tan小题2:The underlined words “the contractor” in Para.2 refer to ______.

A.Mr. Tan

B.Mrs. Richard

C.Mr. Ashe

D.Mr. Watson小题3:The author could not receive full payment because _______.

A.her policy doesn’t cover some of the items

B.the contractor overcharged her for the work

C.Mr. Watson doesn’t take the matter seriously

D.she spent too much money fixing her garage小题4:We can learn from the passage that Mr. Tan works in a/an _______.

A.welfare organization

B.nursing house

C.local affairs office

D.insurance company

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