试题与答案

L是ABC会计师事务所的注册会计师,正在执行A公司2006年度财务报表的审计业务。在

题型:单项选择题

题目:

L是ABC会计师事务所的注册会计师,正在执行A公司2006年度财务报表的审计业务。在审计与借款费用相关的业务时,遇到下列情况,请代为做出正确的专业判断。

A公司为购建固定资产于2006年1月1日按面值发行债券一批,面值8000万元,期限5年,票面年利率6%,筹集资金8000万元(不考虑债券发行费用),7月1日又向银行借入两年期、年利率5%的款项4000万元,上述两项借款属于一般借款,假设无其他一般借款,则该公司2007年一般借款的加权平均年利率为( )。

A.5%
B.5.67%
C.5.8%
D.6%

答案:

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题型:选择题

读“全球多年平均水循环模式图”,水循环总量为100。据图回答1—2题。

1、图中甲、乙、丙表示的水循环类型是[ ]

A.海上内循环、海陆间循环、陆地内循环

B.海陆间循环、陆地内循环、海上内循环

C.海上内循环、陆地内循环、海陆间循环

D.陆地内循环、海上内循环、海陆间循环

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A.7、16

B.16、7

C.7、23

D.77、7

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题型:阅读理解

阅读理解。

    Secondhand smoke isn't just a health threat to people. It can also hurt dogs and cats,veterinarians

say.

According to the Centers for Disease Control and Prevention,more than 126 million Americans who

don't smoke are exposed to secondhand smoke in their homes,vehicles,workplaces,and public places.

This exposure causes thousands of lung cancer and heart disease deaths among nonsmokers every year,

according to the California Environmental Protection Agency.

     "Making the leap from the effects of secondhand smoke on humans to their effects on pets isn't a big

one," says veterinarian (兽医专家) Carolynn MacAllister of Oklahoma State University.

     "There have been a number of scientific papers recently that have reported the significant health threat

secondhand smoke poses to pets," MacAllister said. "Secondhand smoke has been associated with oral

cancer and lymphoma in cats,lung and nasal cancer in dogs,as well as lung cancer in birds. "

     Studies have also shown that dogs living in a smoking household are susceptible to cancers of the

nose and sinus area,particularly if they are a long-nosed breed,because their noses have a greater surface

area that is exposed to carcinogens and a greater area for them to accumulate. Dogs affected with nasal

cancer normally don't survive for more than one year.

     "Short and medium-nosed dogs are more susceptible to lung cancer,because their shorter nasal

passage aren't as effective at accumulating the inhaled secondhand smoke carcinogens," MacAllister

said. "This results in more carcinogens (致癌物质) reaching the lungs. "

     Birds are also at risk for lung cancer,as well as pneumonia,because their respiratory systems are

hypersensitive to any type of air pollutant.

     To help prevent animals from being adversely affected by smoking,pet owners who smoke should

have a designated smoking area that is separated from the home or stop smoking altogether,MacAllister

said.          

1. From the passage,we can see secondhand smoke maybe not harmful to _______.

A. smokers        

B. non-smokers    

C. pets        

D. trees

2. What can be suggested according to the passage?

A. Smokers can smoke anywhere.

B. Smokers can smoke at any time.

C. Smokers should smoke in the designated place.

D. Smokers must give up smoking at once.

3. What kind of dogs are likely to suffer from nasal cancer?

A. Long-nosed dogs              

B. Short-nosed dogs

C. Medium-nosed dogs            

D. Dogs without noses

4. The best title of the passage is __________.

A. Secondhand Smoke Causes Cancer in People

B. Secondhand Smoke Causes Cancer in Birds

C. Secondhand Smoke Causes Cancer in Pets

D. Secondhand Smoke Causes Cancer in Cats

5. What is the meaning of the underlined phrase "are susceptible to"?

A. are likely to be harmed by

B. are hard to be influenced by

C. are less to be effected by

D. are lucky to be caught by

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