试题与答案

(一)乙注册会计师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,请代乙

题型:多项选择题

题目:

(一)乙注册会计师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,请代乙注册会计师做出正确的答复。

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。

     Last year I travelled to Paris by plane. I was very excited because I knew I would meet a lot of

interesting people and see some amazing things there. On the night before I left, I was so excited that

I couldn't sleep at all. When I sat on the plane the next day, I felt very tired. I wanted to have a good

sleep during the 9-hour flight. Unluckily, there was a baby sitting next to me. It cried and screamed

during the whole trip. How could I fall asleep with all of that noise?

     When I arrived in Paris at last, it was already 8 o'clock in the evening. I felt even more tired. After

getting off the plane, I went to my hotel at once. I paid no attention to the beautiful evening scenery of

Paris. I just wanted to have a good rest in my room. When I lay down on the comfortable bed, I fell

asleep very quickly.

     A sudden noise woke me up at midnight. I didn't know what happened, so I turned on the light. What

did I see? You wouldn't believe it! I saw two mice playing on the floor!

     What a terrible trip!

1. How did the writer travel to Paris?[ ]

A. By train.

B. By plane.

C. By boat.

D. By car.

2. When did the writer probably start his trip?[ ]

A. At about 9 a.m.

B. At about 10 a.m.

C. At about 11 a.m.

D. At about 12 a.m.

3. Why did the writer feel even more tired when he arrived in Paris?[ ]

A. Because he didn't sleep well the night before.

B. Because he didn't want to go to Paris.

C. Because a baby sang songs all the way during the whole trip.

D. Because the flight was too long and a baby cried and screamed during the whole trip.

4. What did the writer see in the hotel room at midnight? [ ]

A. A mouse.

B. A cat.

C. Two cats.

D. Two mice.

5. What can we learn from the passage? [ ]

A. The writer had a good rest in the hotel room.

B. The writer couldn't sleep well in the hotel room, either.

C. The writer enjoyed the first night in Paris a lot.

D. The writer would never travel by plane again

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题型:单项选择题

累犯是指受过一定的刑罚处罚,刑罚执行完毕或者赦免以后,在一定的时间内又犯被判处一定刑罚之罪的犯罪分子。累犯分为一般累犯和特殊累犯两种。一般累犯是指被判处有期徒刑以上刑罚的犯罪分子,在刑罚执行完毕或者赦免以后,五年之内又犯应当判处有期徒刑以上刑罚的情形。特殊累犯是指危害国家安全的犯罪分子,在刑罚执行完毕或者赦免以后任何时候再犯危害国家安全罪的,都构成累犯的情形。

下列不属于累犯的是()。

A.张某犯故意伤害罪被判处有期徒刑3年,缓刑3年,缓刑期满后的第3年又犯盗窃罪,被判处有期徒刑10年

B.李某犯强 * * 罪被判处有期徒刑5年,刑满释放后的第4年,又妨害公务罪,被判处有期徒刑6个月

C.王某犯抢夺罪被判处有期徒刑4年,执行3年后被假释,于假释期满后的第5年又犯故意杀人罪被判处无期徒刑

D.田某犯叛逃罪被判处管制2年,管制期满后20年又犯境外刺探国家秘密罪,被判处拘役6个月

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