试题与答案

为了核实银行存款收付的截止期,审计人员可以实施的审计程序有( )。 A.对资产负债

题型:多项选择题

题目:

为了核实银行存款收付的截止期,审计人员可以实施的审计程序有( )。

A.对资产负债表日前后数天发生的银行存款收付业务进行审查

B.向开户银行进行函证

C.审阅支票收入与送存记录,检查年终未送存银行的支票及其收入的记录日期

D.检查被审计单位资产负债表日签发的最后一张支票序号,并检查该序号前的支票是否均已寄出并入账

E.查阅资产负债表日后银行对账单第一周的银行存款收入,核实银行存款日记账,检查是否将资产负债表日后的收入提前入账

答案:

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题型:完形填空

第二节完形填空(共20小题;每小题1分,满分20分)

The night was dark, though sometimes the moving clouds allowed a star or two to be seen in the sky. The poor men held on to any bit of wood they could find. They called to the Marie (圣母玛丽亚) for  36 , but she was far  37  the reach of the human voice. At one o’clock in the morning, the water was getting  38 , and a strong  39  had begun to blow. Suddenly  40  were seen in the distance; another ship! The shouts of the swimmers were heard on board, and willing hands pulled them out of the water. The  41  of the ship that had so  42   arrived on the scene in time to save their lives was Ellen. What had brought her to the exact spot through the  43  and the pathless sea? Her captain had known  44  about the wreck (沉船) and had indeed attempted to sail away from it. But let him speak for himself.

“I was forced by the wind,” he said long afterwards, “to  45  my course (航道). Just as I did it, a small  46  flew across the ship once or twice and then  47  at my face. I took  48  of this until exactly the same thing happened at a   49  time, which caused me to think it rather  50 , while I was thus  51  it, the same bird for the third time, made its appearance and flew  52  in the same way as before. I was then  53  to change my course back to the original (原来的) one. I had not gone far  54  I heard strange noises; and when I tried to   55  where they came from, I found I was in the middle of people who had been shipwrecked (船只失事). I immediately did my best to save them.”

36. A. food       B. help       C. rest           D. stop

37. A. between    B. out        C. beyond          D. in

38. A. colder       B. deeper    C. saltier          D. warmer

39. A. smoke      B. wave      C. sand           D. wind

40. A. people     B. lights      C. ships          D. houses

41. A. name       B. owner     C. captain        D. person

42. A. slowly      B. early       C. immediately      D. fortunately

43. A. light        B. wind     C. darkness       D. water

44. A. everything   B. nothing    C. something     D. anything

45. A. continue    B. turn      C. change        D. sail

46. A. light       B. fish       C. plane         D. bird

47. A. flew       B. stopped    C. stayed         D. looked

48. A. no care     B. good care C. no notice       D. some notice

49. A. good       B. second    C. third          D. long

50. A. interesting   B. funny     C. common        D. unusual

51. A. searching   B. expecting   C. considering     D. hearing

52. A. back       B. about           C. up           D. down

53. A. decided     B. advised   C. persuaded      D. invited

54. A. when      B. while           C. as            D. after

55. A. listen to     B. search for C. make sure      D. look out

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