试题与答案

财务考核是指将报告期实际完成数与规定的考核指标进行对比。通常只能使用绝对指标和完成百

题型:判断题

题目:

财务考核是指将报告期实际完成数与规定的考核指标进行对比。通常只能使用绝对指标和完成百分比来考核。( )

答案:

参考答案:

解析: 财务考核是指将报告期实际完成数与规定的考核指标进行对比。财务考核形式是多种多样的,可以用绝对指标、相对指标、完成百分比考核,或是采用多种财务指标进行综合评价考核。

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题型:阅读理解

阅读理解。

       This is a story about a famous American woman. Her name is Helen Keller. When she was only nineteen

months old, she got an illness which made her blind and deaf. She couldn't see or hear anything. So she couldn't

learn to speak. When she was six, a young teacher came and taught her to read and write. Her name was Anne

Sullivan. Later, when she was ten, Miss Sullivan took her to another teacher, Sarah Fuller, who taught her to

speak. Helen put her fingers on Miss Fuller's face and into her mouth. In this way, she learned to speak. She

went to school and became famous, because she was one of the first blind and deaf person that learned to speak.

She began to write books to help the deaf to speak. She also wrote books to help the blind in many parts of the

world. Her hard work and her courage make people in all countries love her. She is one of the few women

whom everyone knows. 

1. How old was Helen Keller when she became blind and deaf? [ ]

A. She was one year and seven months old.

B. She was ten.

C. She was six.

D. She was nine months old.

2. What did Miss Fuller teach her to do? [ ]

A. To walk.

B. To draw a picture.

C. To speak.

D. To play games.

3. What did she do after she could speak? [ ]

A. She made a lot of money.

B. She wrote books and helped the blind in many countries.

C. She tried hard to be famous.

D. She returned to her hometown.

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题型:单项选择题

ABC会计师事务所的丁注册会计师系D股份有限公司2009年度财务报表审计的外勤负责人。由于存货不仅种类、品种繁多,且金额很大,根据审计准则的要求,注册会计师决定对存货实施监盘程序。有以下问题需要其考虑并作出判断。

在执行检查程序时,注册会计师的下列做法中不恰当的是( )。

A.通过观察,认为被审计单位进行了充分有效的盘点、监督及复核,注册会计师决定减少一些检查的存货项目

B.在检查时,注册会计师应仅对价值较高的存货项目重点检查

C.通过观察,注册会计师对被审计单位的重要盘点程序不满意,则应当要求被审计单位重新对该部分进行盘点

D.检查时,注册会计师不仅从存货盘点记录中选取项目追查至存货实物,而且还从实物中选取项目追查至盘点记录

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