试题与答案

(二)A注册会计师负责审计甲公司20×8年度财务报表。在编制和归整审计工作底稿时,A

题型:多项选择题

题目:

(二)A注册会计师负责审计甲公司20×8年度财务报表。在编制和归整审计工作底稿时,A注册会计师遇到下列事项,请代为做出正确的专业判断。

在确定审计工作底稿的格式、内容和范围时,A注册会计师应当考虑的主要因素有()。

A.编制审计工作底稿使用的文字

B.审计工作底稿的归档期限

C.实施审计程序的性质

D.已获取审计证据的重要程度

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C

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题型:阅读理解

Dear Flowermouse,

Thank you for your comments on how Americans and Chinese view each other. This is an important subject. Modern technology has given many nations the chance of destroying other nations. This is a cruel picture but it is a realistic one. It means that every nation should make sure that these weapons of great destruction are never used. This requires greater acceptance of differences among people and nations in all parts of the planet.

Your letter asks specially about Chinese-American relationships but I want to let you know my feelings on a global scale. Because China and America are the most powerful nations and I believe they have a special responsibility for promoting better understanding and for leading the way toward peaceful solutions to the world's problems.

You ask how Chinese and American people view each other. This is an important question. Because I know so little about China that I am not able to judge how Chinese view Americans. I am sure that the view differs according to individual experiences that persons might have. And it is not easy to describe America to foreigners. America is a vast mass of people and cultures. These people came from all parts of the world, from Asia, Africa, Latin America, Europe and Australia. Each brought a different culture and a different set of values within a single nation.

  I believe that the vast majority of Americans like the vast majority of Chinese want peace and friendship between our two nations. Both China and America have suffered through generations from war and violence in our history. And I believe that it is the special responsibility of all Chinese and all Americans to impress this need for mutual understanding on our neighbors in other.

So my friend, this is my response. Please know that I write to you as a private person living in America. I do feel strongly that people everywhere have more in common than they have in differences. We all share the same basic needs for existence and we all depend upon the same need for the survival of this beautiful planet earth. Maybe we can begin to encourage better communication and better understanding through my columns. I hope so.

小题1:From the passage we can know that Flowermouse_______.

A.loves Americans

B.has read about the writer's articles

C.is an American

D.knows little about Americans小题2:It is likely that the writer_______.

A.disagrees with Flowermouse

B.thinks it possible for nations to be destroyed due to modern technology

C.thinks American government share the same opinions with its people

D.believes the weapons of great destruction are never used小题3:The letter that Flowermouse wrote to the writer, maybe have referred to .

A.American culture

B.American society

C.Chinese-American relationships

D.Chinese society小题4:The writer's purpose to write the passage is to_______.

A.introduce Americans to us

B.make friends with Flowermouse

C.speak for the government of America

D.call on nations to understand each other

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