试题与答案

注册会计师A对Y公司2006年会计报表出具了带强调事项段的无保留意见的审计报告,强调

题型:判断题

题目:

注册会计师A对Y公司2006年会计报表出具了带强调事项段的无保留意见的审计报告,强调事项段披露“贵公司对2006年12月20日转让债权以及Z公司(注:系大股东)欠款所形成的其他应收款未计提坏账准备。若根据贵公司的会计政策与会计估计,对一年以内的应收账款按5%计提坏账准备300万元。但根据z公司与贵公司签订的《债权转让协议》,债权转让款将在2006年末支付完毕,Z公司已对截至2006年末对贵公司的欠款制定了还款计划。鉴于上述原因贵公司董事会决定,对该其他应收款不计提坏账准备”。 ( )

答案:

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参考答案:C

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题型:阅读理解

阅读理解

     A group of graduates, successful in their careers, got together to visit their old university professor.

Conversation soon turned into complaints about stress in work and life.  

     Before offering his guests coffee, the professor went to the kitchen and returned with a large pot of

coffee and a variety of cups-porcelain, plastic, glass, crystal, some plain looking and cheap, some

exquisite and expensive-telling them to help themselves to the coffee.

     When all the students had a cup of coffee in hand, the professor said: "If you noticed, all the nice

looking expensive cups were taken up, leaving behind the plain and cheap ones. While it is normal for

you to want only the best for yourselves, that is the source of your problems and stress. Be assured that

the cup itself adds no quality to the coffee. In most cases it is just more expensive and in some cases

even hides what we drink. What all of you really wanted was coffee, not the cup, but you consciously

went for the best cups.  And then you began eyeing each other's cups.

     Now consider this: Life is the coffee; the jobs, money and position in society are the cups. They are

just tools to hold and contain Life, and the type of cup we have does not define, nor change the quality

of life we live. Sometimes, by concentrating only on the cup, we fail to enjoy the coffee God has

provided us. "

     God brews the coffee, not the cups. Enjoy your coffee!

     "The happiest people don't have the best of everything. They just make the best of everything. "

     Live simply. Love generously. Care deeply. Speak kindly. Leave the rest to God.

1. Why did the professor offer his students coffee with varieties of cups?

A. To give his students many more choices.

B. To teach his students how to enjoy coffee.

C. To show the students his collection of cups.    

D. To tell his students the right attitude to life

2. According to the professor, the happiest people are the ones who _____.

A. get the best type of coffee cups      

B. make the best of what they have

C. have a wide range of coffee cups    

D. care about social status and wealth

3. The best title for the passage would be _____.

A. God's Coffee                    

B. The Pressure of Life

C. The Happiest People              

D. Professor's Coffee Cups

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