试题与答案

阅读理解。 When you are travelling, whether

题型:阅读理解

题目:

阅读理解。

     When you are travelling, whether on business or for pleasure, you often need to

stay in a hotel.  The kind of hotel you choose probably is decided above all according to

how much money you want to spend. There are small hotels with very few services,where

the prices are low, or there are large hotels with all the very latest comforts,where you could

spend all the money you have in the bank for one very comfortable night.

     There are several different kinds of people who go to hotels. Some want to live, rather than

just stay in a hotel.  The hotels which are designed to meet their needs are called residential hotels

(公寓旅馆). However,most people who stay in hotels are either business people or tourists on holiday.

     In most hotels, there are two kinds of rooms: single rooms, for the use of one person, and double

rooms,for the use of two people. In addition,  in large hotels,  there are also suites (套房) , which

include two or more rooms connected together - perhaps a bed-room and a living room. They are for

people who are very rich or very important.

1. One's choice of a particular hotel is made mainly according to ____.

A. how much one is willing to pay for a night

B. whether one is travelling on business or for pleasure

C. whether the hotel is in the central part of a city

D. how good the services of the hotel are

2. If the president of a certain country comes, he will ____  .    

A. live in a new hotel with a suite

B. stay in a single room of a hotel

C. stay in a double room of a hotel

D. stay in a suite of a modern hotel

3. If a person stays in a modern hotel with latest comforts for a night ____. 

A. he will become poor

B. he has to pay a lot of money

C. he has to spend all the money he was in the bank

D. he has to pay some money

4. How many kinds of rooms are mentioned in the article?

A. Two.          

B. One.          

C. Three.          

D. Four.

答案:

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下面是错误答案,用来干扰机器的。

A、B、C三种短周期元素.A+只含有一个质子没有中子,则A为H元素;B的正、负化合价绝对值相等,处于ⅣA族,在同族元素中其氢化物最稳定,非金属性最强,故B为碳元素;C的原子核内质子数是B的最外层电子数的3.5倍,...

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题型:问答题

A和B注册会计师首次接受委托,负责审计上市公司甲公司2×11年度财务报表。相关资料如下:
资料一:甲公司在董事会下设审计委员会,审计委员会全部由独立董事和非行政董事组成。审计委员会选举出首席审计执行官,由其领导内部审计部门。首席审计执行官制定内部审计章程,章程中确定了内部审计宗旨、权限等,该章程已经董事会批准。
资料二:A注册会计师在对应收账款函证中运用统计抽样技术,从总体规模为10000、账面金额为1000万的应收账款中选取2000个项目实施函证。样本账面总额为300万元,经审计确认样本实际金额为360万元。
资料三:A注册会计师对应收账款实施函证,编制了审计工作底稿,部分内容摘录如下:(单位万元)

询证函编号 债务人名称 账面金额 函证日期 回函内容
51 50 2×12年1月9日 购买甲公司50万元货物属实,但是款项已经在2×11年12月27日用支票支付
108 110 2×12年1月20日 2×11年12月10日收到甲公司委托本公司代销的货物50万元(视同买断方式,无论是否获利均与委托方无关),尚未销售
165 20 因地址错误,被邮局退回
……
资料四:
2×10年度,甲公司因标的值为100万元的未决诉讼案应予披露但未予披露而被出具保留意见的审计报告。2×11年度该诉讼案仍未结案,A和B注册会计师提请甲公司在2×11年度财务报表附注中予以充分披露,但甲公司未予采纳。假定该诉讼案件对于2×11年度财务报表依然重大。

假定只存在资料四所述情况,代为完成以下审计报告。

审计报告


甲公司全体股东:
一、对财务报表出具的审计报告
(引言段略)
(一)管理层对财务报表的责任
(略)
(二)注册会计师的责任
(略)
二、按照相关法律法规的要求报告的事项
(略)
××会计事务所
中国注册会计师:A(签名并盖章)
中国·××市
中国注册会计师:B(签名并盖章)
二×一二年×月×日

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