试题与答案

注册会计师张敏负责本所助理人员的鉴证业务培训,面对助理人员提出的以下疑问,请代注册

题型:多项选择题

题目:

注册会计师张敏负责本所助理人员的鉴证业务培训,面对助理人员提出的以下疑问,请代注册会计师张敏做出答复。

下列有关基于责任方认定的业务和直接报告业务的说法中正确的有( )。

A.在基于责任方认定的业务中,责任方对鉴证对象进行评价或计量,鉴证对象信息以责任方认定的形式为预期使用者获取

B.在直接报告业务中,注册会计师提出结论的对象可能是责任方认定,也可能是鉴证对象

C.在直接报告业务中,注册会计师直接对鉴证对象进行评价或计量,或者从责任方获取对鉴证对象评价或计量的认定,而该认定无法为预期使用者获取,预期使用者只能通过阅读鉴证报告获取鉴证对象信息

D.在基于责任方认定的业务中,无论注册会计师是否获取了责任方认定,鉴证报告中都不体现责任方的认定,责任方仅需要对鉴证对象负责

答案:

参考答案:A,C

解析: 在基于责任方认定的业务中,注册会计师提出结论的对象可能是责任方认定,也可能是鉴证对象,所以选项B不对;在直接报告业务中,无论注册会计师是否获取了责任方认定,鉴证报告中都不体现责任方的认定,责任方仅需要对鉴证对象负责,所以选项D不对。

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题型:阅读理解

阅读理解。

      Mr. Green had a farm in England. He and his wife grew a lot of things on the farm. They worked

very hard. One day Mr. Green said to his wife, "Dear, let's go to London next Sunday. We can have a

good lunch there, and then we can go to the cinema." His wife was very happy when she heard this,

because she and her husband always ate a lot, and she didn't like cooking three times every day. 

     They went to London by train and walked for an hour. When it was twelve o'clock, they wanted to

have a meal. They looked at a few restaurants. In one of them there was a blackboard outside. On the

blackboard was "Lunch 12:30 to14:30 £1.50".

      "Well, that's good," Mr. Green said, "We eat for two hours for £1.50 here! This is the place for

us."

1. Mr. Green took his wife to a very _____ restaurant. [ ]

A. expensive

B. cheap

C. new

D. old

2. Mrs Green was happy because _____. [ ]

A. She didn't have to cook

B. Mr. Green ate too much

C. she couldn't eat much

D. they worked hard

3. Mr. and Mrs Green wanted to see a film (电影)           . [ ]

A. before lunch

B. in the morning

C. in the afternoon

D. in the restaurant

4. The words on the blackboard told people that ______. [ ]

A. they must eat a very slow lunch

B. they must eat for two hours

C. they could have lunch any time between 12:30 and 2:30

D. They must be in the restaurant at 12:30 and leave at 2:30

5. Mrs Green wanted to go into the restaurant because ______. [ ]

A. they could eat for a long time

B. they could eat quickly

C. she was in London

D. she was not hungry

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题型:单项选择题

阅读下面的文字,完成下列问题
身为一半的江南人,第一次看见莲,却在植物园的小莲池畔。那是十月中旬,夏末秋初,已凉未寒,迷迷蒙蒙的雨丝,①沾湿了满地的香红,但不曾淋熄荧荧的烛焰,那景象,豪艳之中别有一派凄清。那天独冲烟雨,原要去破庙中寻访画家刘国松,画家不在,画在,我迷失在画中,到现在还没有回来。
没有找到画家,找到了画,该是一种意外的发现。从那时起,一个绰约的意象,出现在我的诗中。在那以前,我当然早见过莲,但睁开的只是睫瓣,不是心瓣,而莲,当然也未曾向我展开她的灵魂。在那以前,我是纳息塞斯,心中供的是一朵水仙,水中映的也是一朵水仙。那年十月,那朵自恋死了,心田空廓者久之,演成数重沙草,万顷江田。那天,苍茫告退,嘉祥滋生,水中的倒影是水上的华美和冷隽。
对于一位诗人,发现了个新意象,等于伽利略的天文望远镜中,泛起一闪尚待命名的光辉。一位诗人,一生也只追求几个中心的意象而已。塞尚的苹果是冷的,梵高的向日葵是热的,我的莲既冷且热。宛在水中央,②莲在清凉的琉璃中擎一枝炽烈的红焰,不远不近,不即不离,宛在梦中央。莲有许多小名,许多美得凄楚的联想。对我而言,莲的小名应为水仙,水生的花没有比她更为飘逸,更富灵气的了,一花一世界;没有什么花比莲更自成世界了。对我而言,莲是美、爱和神的综合象征。莲的美是不容否认的。美国画家佛瑞塞有一次对我说:“来台以前,我只听说过莲;现在真见到了,比我想象的更美。”玫瑰的美也是不容否认的,但它燃烧着西方的爽朗,似乎在说:“Look at me!”③莲只赧然低语:“Don’t stare,please。”次及爱情,“涉江采芙蓉,兰泽多芳草;采之欲遗谁所思在远道。”这方面的联想太多了。由于水生,她令人联想巫峡和洛水,联想华清池的“芙蓉如面”,联想来自水乡而终隐于水的西子。青钱千张,香浮波上,嗅之如无,忽焉如有,恍兮惚兮,令人神移,正是东方女孩的含蓄。至于宗教,则莲即是怜。莲经,莲台,莲邦,莲宗,④何一非莲艺术、宗教、爱情,到了顶点,实在只是一种境界,今乃皆备于莲的一身。
(节选自余光中散文《莲恋莲》)

第一自然段中说“第一次看见莲”,次段中又说“我当然早见过莲”,这样写是否是矛盾的:

A.完全矛盾

B.不矛盾

C.有点矛盾

D.不完全矛盾

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