试题与答案

注册会计师B对Y公司2005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B对Y公司2005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2005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应该按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2005年末支付完毕,Z公司已对截至2005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”。()

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(2)“我读健康书,我快乐”;“我上健康网,我快乐”;“我运动,我健康,我快乐”;“我酷爱学习,我快乐”;“我对抗挫折,我快乐”.....。校园中有很多这样的宣传语,请以“我健康,我快乐”为题目写一篇议论文,要求字数在600字以上。

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题型:阅读理解

There is a lot of misunderstanding about studying. Most students have not been taught the principles behind really effective working. Imagine a graph showing the amount a person learns against the number of hours he works in a day. If he doesn’t do any work, he learns nothing (point 0). If he does an hour’s work he learns a certain amount (point 1). If he does two hours’ work he learns about twice as much (point 2). If he does more work he’ll learn still more (point 3). However, if he tries to do twenty-three and a half hours’ work in a day, he will be so tired that he’ll hardly remember anything: what he learns will be very little (point 4). If he did less work he’d learn more (point 5).

Now whatever the exact shape of the graph’s curve(曲线), made by joining these points, it must have a high point. Point “X” is the very maximum anyone can learn in the day. And this represents the optimum(最适度), the best, amount of work to do. It is the best possible compromise between adequate time at the books and fatigue(劳累). Fatigue is an absolutely real thing; one can’t escape it or ignore it. If you try to ignore it and press yourself to work past the optimum, you will only get on this downward slope and achieve less than the best – and then become very tired and lose your power of concentration.

The skill in being a student consists of getting one’s daily study as near the optimum point as possible. I cannot tell you what the optimum is. It differs with the type of work, it differs from person to person, and even in the same person it varies from week to week. You must try to find your own. Every day you study, bear this principle of the optimum in mind. When you feel yourself getting fatigued, if you find yourself reading the same paragraph over and over again and not taking it in, that’s a pretty good sign you’ve reached your highest point for the day and should stop. Most ordinary students find their optimum at five hours a day. Yours may be a little more or a little less – but if you get in five hours’ good work a day, you will be doing well.

Now, what are you doing with yourself when you aren’t working? Before examinations some students do nothing at all except sit in a chair and worry. Here is another misunderstanding. People often think that the mind works like the body; it does not. If one wanted to save one’s physical energy in order to cut the maximum amount of firewood, one would lie flat on a bed and rest when one wasn’t chopping. But the mind cannot rest. Even in sleep you dream, even if you forget your dreams. The mind is always turning. It gets its relaxation only by variety. That is what makes the mind rest.

When you’ve finished your optimum number of hours you must stop. You must not then sit around in the chair thinking about the work – that only tires without any learning. You must get out and do something. It doesn’t matter what – anything so long as you are actively doing something else but work.

小题1:According to the passage, _______.

A.the longer you study every day, the more you will learn

B.you’ll achieve better learning results if you work three hours every day

C.the less work you do, the better you will learn

D.your work efficiency will decrease once you exceed a certain point of work小题2:Fatigue can result in ________.

A.loss of memory

B.a need for relaxation

C.a lot of anxiety

D.loss of concentration小题3:The passage tells us that a person’s optimum number of working hours _______.

A.follows a regular pattern with each individual

B.changes regularly from week to week

C.can be partly determined by the sort of work he is doing

D.should be determined before he gets too tired小题4:The only way the mind can relax is by ________.

A.doing a variety of things in turn

B.not thinking about anything

C.turning continuously

D.getting oneself in a state of fatigue小题5:After you have reached the optimum point of study in a day, you should ________.

A.lie in bed and rest

B.do something else actively

C.do some physical labor

D.stop thinking about your studies

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