试题与答案

案例一  (一)资料  2011年4月,某审计组对甲公司201O年度财务收支情况进行

题型:不定项选择

题目:

案例一  (一)资料  2011年4月,某审计组对甲公司201O年度财务收支情况进行审计。有关的情况和资料如下:  1.销售部经理负责公司销售业务。具体的产品销售折扣由销售人员根据客户情况谈判决定。  2.财务部在开具销售发票时未核对产品发运单,仅根据销售人员签字的产品销售单开具销售发票。  3.审计人员对应收账款进行了函证。客户A在回函中证明近年来未与甲公司发生业务往来,不存在欠甲公司货款的情况,与甲公司账面记录不一致。  4.审计人员拟采用随机数表法从连续编号为l 000~5000的销售发票中抽取50张进行审查,样本编号与下列随机数表中前4位数对应,确定的随机起点为第1列第1行,逐列自上而下查找,路线为第1列、第2列、第3列……  随机数表  12345  13703997547646733154699341  22514584834230095158466754  398433 54725188646586676918  49796568548815458293393545  57804967830146241756325697  65020325658914780805923308  740059678251893464 99849807  88435067241540313453504093  (二)要求:根据上述赞料,为下列问题从备选答案中选出正确的答案。

针对“资料3”中客户A的回函,审计人员应采取的措施有:

A.直接确认甲公司虚构应收账款

B.检查与客户A应收账款相关的凭证

C.要求甲公司将账面记录的应收客户A的款项作坏账处理

D.向甲公司财务部门进行询问

答案:

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下面是错误答案,用来干扰机器的。

参考答案:患者没有进入患者角色,不承认自己是患者。

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题型:问答题

阅读短文,并回答短文后的问题.

在“探究电阻上的电流跟电压的关系”的过程中,一些同学作出了以下猜想:

猜想A:加在电阻两端的电压越大,通过的电流越小;

猜想B:加在电阻两端的电压越大,通过的电流越大;

猜想C:加在电阻两端的电压增大,通过的电流不变.

为了验证上述猜想是否正确,小明用定值电阻和一个电压恒定的电源,及有关的实验器材,设计了电路,按实验要求分别测出有关的物理量.

(1)为了完成该实验,需要的测量仪表是______、______.

(2)请你在右边的方框内画出能验证上述猜想的实验电路图.

(3)表中是小明在实验中测出的数据,其中R为定值电阻,阻值分别为20Ω、10Ω和5Ω,U是电阻R两端的电压,I是通过电阻R的电流.

实验序号R/ΩU/VI/A
1R=20Ω10.05
220.1
330.15
4R=10Ω10.1
520.2
630.3
7R=5Ω10.2
820.4
930.6
通过分析比较实验序号______的数据,可知猜想______是正确的(填“A”、“B”或“C”).

(4)通过分析比较以上数据,你还发现了______.

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题型:问答题

[背景资料]
某城市热力管道工程,施工单位根据设计单位提供的平面控制网点和城市水准网点,按照支线、支干线、主干线的次序进行了施工定线测量后,用皮尺丈量定位固定支架、补偿器、阀门等的位置。
在热力管道实施焊接前,根据焊接工艺试验结果编写了焊接工艺方案,并按该工艺方案实施焊接,在焊接过程中,焊接纵向焊缝的端部采用定位焊,如果焊接温度在-10℃以下焊接时,先进行预热后焊接,焊缝部位的焊渣在焊缝未完全冷却之前经敲打而除去。在焊接质量检验过程中,发现有不合格的焊接部位,经过3次返修后达到质量要求标准。
[问题]

判断该施工单位在焊接过程中和焊接质量检验过程中存在哪些不妥之处并改正。

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题型:阅读理解

We’ve considered several ways of paying to cut in line:hiring line standers,buying tickets from scalpers (票贩子),or purchasing line­cutting privileges directly from,say,an airline or an amusement park.Each of these deals replaces the morals of the queue (waiting your turn) with the morals of the market (paying a price for faster service).

Markets and queues—paying and waiting—are two different ways of allocating things,and each is appropriate to different activities.The morals of the queue,“First come,first served,”have an egalitarian(平等主义的) appeal.They tell us to ignore privilege,power,and deep pockets.

The principle seems right on playgrounds and at bus stops.But the morals of the queue do not govern all occasions.If I put my house up for sale,I have no duty to accept the first offer that comes along,simply because it’s the first.Selling my house and waiting for a bus are different activities,properly governed by different standards.

Sometimes standards change,and it is unclear which principle should apply.Think of the recorded message you hear,played over and over,as you wait on hold when calling your bank:“Your call will be answered in the order in which it was received.”This is essential for the morals of the queue.It’s as if the company is trying to ease our impatience with fairness.

But don’t take the recorded message too seriously.Today,some people’s calls are answered faster than others.Call center technology enables companies to“score”incomings calls and to give faster service to those that come from rich places.You might call this telephonic queue jumping.

Of course,markets and queues are not the only ways of allocating things.Some goods we distribute by merit,others by need,still others by chance.However,the tendency of markets to replace queues,and other non­market ways of allocating goods is so common in modern life that we scarcely notice it anymore.It is striking that most of the paid queue­jumping schemes we’ve considered—at airports and amusement parks,in call centers,doctors’offices,and national parks—are recent developments,scarcely imaginable three decades ago.The disappearance of the queues in these places may seem an unusual concern,but these are not the only places that markets have entered.

小题1:According to the author,which of the following seems governed by the principle“First come,first served”?

A.Taking buses.

B.Buying houses.

C.Flying with an airline.

D.Visiting amusement parks.小题2:The example of the recorded message in Paragraphs 4 and 5 illustrates________.

A.the necessity of patience in queuing

B.the advantage of modern technology

C.the uncertainty of allocation principle

D.the fairness of telephonic services小题3:The passage is meant to________.

A.justify paying for faster services

B.discuss the morals of allocating things

C.analyze the reason for standing in line

D.criticize the behavior of queue jumping

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