试题与答案

注册会计师在对A公司2011年度财务报表进行审计时决定对A公司的应收账款实施函证程序

题型:多项选择题

题目:

注册会计师在对A公司2011年度财务报表进行审计时决定对A公司的应收账款实施函证程序,在进行函证的过程中,遇到以下问题,请代为作出正确的专业判断。

注册会计师在对应收账款函证的回函进行分析判断时,下列处理中,恰当的有( )。

A.对采用积极式函证未取得回函的应建议被审计单位适当调整

B.对积极式函证未能取得回函的应收账款,应审查相关原始凭证以验证其真实性

C.积极的函证方式通常比消极的函证方式提供的审计证据可靠

D.对回函结果与所函证应收账款有差异时,注册会计师应建议被审计单位适当调整

答案:

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题型:单项选择题

People in the mass advertising business and others who study American society have been very interested in the question: What does the American consumer like Max Lerner, a well-known scholar who has studied American society, has said that American consumers are particularly fond of three things: comfort, cleanliness, and novelty.

Lerner believes that the American love of comfort perhaps goes back to the frontier experience, where life was tough and there were very few comforts. This experience may have created a p desire in the pioneers and their children for goods that would make life more comfortable. Today, the American’s love of comfort is seen in the way they furnish their homes, design their cars, and travel. How Americans choose a new mattress for their bed is an example of the Americans love of comfort. Many Americans will go to a store where beds are set up, and they will lie down on several mattresses to see which one is the most comfortable.

Cleanliness is also highly valued by Americans. There is a p emphasis on keeping all parts of the body clean, and Americans see lots of TV commercials for soap. shampoo, deodorants, and mouthwash. Perhaps the Puritan (清教徒的) heritage has played some role in the desire for cleanliness. The Puritans, a strict Protestant (新教的) church group who were among the first settlers of America, stressed the need to cleanse the body of dirt and of all evil tendencies, such as sexual desire. The saying "Cleanliness is next to Godliness" reflects the belief of most Americans that it is important to keep not only their bodies, but also their clothes, their houses, their cars, and even their pets clean and smelling good. Indeed, many Americans are offended by anyone who does not follow their accepted standards of cleanliness.

Along with cleanliness and comfort, Americans love having things that are new and different. Perhaps this love of novelty comes from their pride in their inventiveness. American have always been interested in inventing new products and improving old ones. They like to see changes in cars, clothing, and products for the home. Advertisements encourage people to get rid of old products and try new ones, whether the old ones still work or not. And if they cannot afford to buy something now, advertisers encourage consumers to charge it on a credit card. "Buy now-pay later. \

The American love of comfort originated from()。

A. the Americans’ great pride in their abundant natural resources

B. the early settlers’ belief in hard work

C. the pioneers’ p desire to make life more comfortable

D. the pioneers’ ignorance of frugality and conservation

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