试题与答案

Today about 70 countries use Daylight Sa

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题目:

Today about 70 countries use Daylight Saving Time (DST). Daylight Saving was first introduced during World War I in Australia. During the world wars, DST was used for the late summers beginning January 1917 and 1942, and the full summers beginning September 1942 and 1943.  

In 1967, Tasmania experienced a drought(干旱). The State Government introduced one hour of daylight saving that summer as a way of saving power and water. Tasmanians liked the idea of daylight saving and the Tasmanian Government has declared daylight saving each summer since 1968. Persuaded by the Tasmanian Government, all states except two passed a law in 1971, for a test use of daylight saving. In 1972, New South Wales, South Australia and Victoria joined Tasmania for regular daylight saving, but Queensland did not do so until 1989.

Tasmania, Queensland and South Australia have had irregular plans, often changing their dates due to politics or festivals(节日). For example, in 1992, Tasmania extended(延长)daylight saving by an extra month while South Australia began extending daylight saving by two weeks for the Adelaide Festival. Special daylight saving plans were made during the Sydney 2000 Olympic Games.

The differences in daylight saving in Australia continue to cause serious problems in transport and many other social activities. It also reduces the number of hours in the working day that are common to all centers in the country. In particular, time differences along the east coast cause major differences, especially for the broadcasters of national radio and television.

小题1:Daylight Saving Time was introduced in Tasmania _______________.

A.to stop the drought in 1967

B.to support government officials

C.to pass a special law in the state

D.to save water and electricity小题2: According to the text, which state was the last to use DST?

A.Victoria.

B.Queensland.

C.South Australia.

D.New South Wales.小题3: What can we learn about DST in some Australian states?

A.It doesn’t have fixed dates.

B.It is not used in festivals.

C.Its plan was changed in 2000.

D.It lasts for two weeks.小题4: What do we know about the use of DST from the last paragraph?

A.There exist some undesirable effects.

B.It helps little to save energy.

C.It brings about longer working days.

D.Radio and TV programs become different.

答案:

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题型:问答题

ABC会计师事务所承接了甲公司2011年度财务报表的审计业务,并委派A注册会计师担任甲公司审计项目合伙人。审计外勤工作结束日是2011年3月15日,A注册会计师于2011年3月25日向甲公司递交了审计报告。

资料一:

(1)甲公司主要从事不锈钢制品的生产和销售,其销售收入主要来源于国内销售。甲公司对不同的顾客采用了不同的销售结算方式,A注册会计师了解到甲公司在下列不同销售结算方式下的收入确认政策:

①采用交款提货销售方式,甲公司在与顾客签订合同后就确认了销售收入;

②采用预收账款销售方式,甲公司在收到预收款后就确认了销售收入;

③采用试用期销售方式,销售合同中规定顾客只要支付一半货款就可以在一个月的试用期内使用产品,试用期内可以免费退货,试用期结束时支付另一半货款,甲公司在收到一半货款时就确认了销售收入。

资料二:

甲公司生产产品的主要生产线是2009年从国外购买的,购买时的价款共计5000万美元,2011年甲公司在对该生产线进行例行检修的过程中发现生产线的运营效率有所降低,遂对生产线进行了维修和改良,共花费200万元,生产线重新开始生产后生产效率得到了明显的提升。

资料三:

甲公司编制的应收账款账龄分析表摘录如下:

 

资料四: A注册会计师选取10个应收账款明细账户,对截至2011年12月31日的余额实施函证,并根据回函结果编制了应收账款函证结果汇总表。函证过程中存在问题的4个项目摘录如下:

 [要求]

(1)根据资料一,帮助A注册会计师判断甲公司销售收入的确认方式是否构成重大错报,并简要说明理由。A注册会计师对于甲公司不同结算方式下销售收入的确认应当分别实施哪些审计程序;

(2)根据资料二,A注册会计师是否应当判定可能表明甲公司存在重大错报风险,如果存在,简要说明理由,并说明该重大错报风险主要与财务报表的哪些项目的哪些认定相关;

(3)根据资料三,A注册会计师是否应当判定可能表明甲公司存在重大错报风险,如果存在,简要说明理由,并说明该重大错报风险主要与财务报表的哪些项目的哪些认定相关以及A注册会计师识别该项重大错报风险的审计程序;

(4)根据资料四,简要说明应收账款账面余额与回函金额存在差异的原因可能有哪些,A注册会计师应当如何处理应收账款函证中存在问题的4个项目。

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