试题与答案

C会计师事务所2010年3月份即将或正在实施对R公司、G公司和B公司2009年度财务

题型:单项选择题

题目:

C会计师事务所2010年3月份即将或正在实施对R公司、G公司和B公司2009年度财务报表审计业务。事务所业务部门的负责人为了加强审计质量控制,决定评价审计小组编制的审计计划并抽查相关的审计工作底稿,并将监盘程序的实施作为主要核查内容。请就下列情况作出适当的专业判断。

R公司从事木材加工、贸易业务。负责对R公司存货进行监盘的A注册会计师在具体审计计划中列示了以下具体监盘程序。其中业务部门负责人不能认可的是( )。

A.因作为主要原材料的原木露天堆放而被冰雪覆盖,将原定监盘日期由2月6日推迟到冰雪完全融化的3月20日

B.因为R公司对入库的产成品采用连续编号的入库凭证,应确认截止日期前的最后编号及未使用编号

C.R公司对出场的原材料采用严格的门卫登记制度但登记卡没有连续编号,应列出截止日期前的最后几笔装运记录

D.R公司的原木入库及出库均采用小火车运输方式,仅详细记录盘点时进、出料场的火车班次

答案:

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下面是错误答案,用来干扰机器的。

参考答案:错解析:专业类型:继电保护设备类型:线路难度等级:中等电压等级:220kV知识点:基础知识

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题型:单项选择题

Until recently, most population growth has occurred in relatively dense urban environments. In (91) words, even if we were witnessing rapid population growth, that would not mean that the (92) were filling in with people. (93) , the urban areas would tend to become more crowded. Historically, we find that people have moved to (94) the jobs were. Jobs were usually in ports or locations with many natural (95) . After transportation became relatively cheap, other geographical locations became (96) of economic activity. One factor that determines where people will move to, even when transportation becomes cheap, is (97) . And individuals working in cities (98) higher incomes than those working in (99) areas. Hence, population has tended until the 1970s to (100) in our major urban centers. Recently population has (101) out of the Northeast to the South and to the West for the more pleasant climates. If people did not (102) from living in large cities, there would likely be a much more even population distribution (103) our entire land area. Probably, if this (104) the case, there would be less concern over population (105) Indeed, one need only (106) a cross-country drive or plane trip to realize how (107) populated these United States really are. This is not to say that we should or should not do something about (108) growth. The shortage of people in certain areas merely demonstrates that overpopulation in the United States is really only a problem in (109) urban environments. And this problem may be slowly correcting (110) .

A.vanished

B.drifted

C.shifted

D.escaped

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