试题与答案

审计师在审计中发现的有些现象表明审计师必须寻找其他蛛丝马迹,以证明采购部门发生了舞弊

题型:单项选择题

题目:

审计师在审计中发现的有些现象表明审计师必须寻找其他蛛丝马迹,以证明采购部门发生了舞弊,但以下哪项内容不属于这些现象()?

A.内部控制结构存在严重薄弱环节;

B.该部门一位采购代理的生活水平已得到提高;

C.采购代理已说服管理人员采取更加及时向卖方付款的政策,以避免发生拖延付款所引起的滞纳金费用;

D.与以往年份相比,该部门采购的货物成本似乎太高了。

答案:

参考答案:C

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题型:阅读理解

In the United States, friendships can be close, constant, intense, generous, and real, yet fade away in a short time if circumstances (环境) change. Neither side feels hurt by this. Both may exchange Christmas greeting for a year or two, perhaps a few letters for a while --- then no more. If the same two people meet again by chance, even years later, they pick up the friendship where it left off and are delighted.

In the States, you can feel free to visit people’s homes, share their holidays, enjoy their children and their lives without fear that you are taking on a lasting obligation. Do not hesitate to accept hospitality because you cannot give it in return. No one will expect you to do so for they know you are far from home. Americans will enjoy welcoming you and be pleased if you accept their hospitality easily.

Once you arrive there, the welcome will be full and warm and real. Most visitors find themselves readily invited into many homes there. In some countries it is considered inhospitable to entertain at home, offering what is felt as “merely” home cooked food, not “doing something” for your guest. It is felt that restaurant entertaining shows more respect and welcome. Or for various other reasons, such as crowded space, language difficulties, or family custom, outsiders are not invited into homes.

In the United States, both methods are used, but it is often considered more friendly to invite a person to one’s home than to go to a public place, except in purely business relationships. So, if your host or hostess brings you home, do not feel that you are being shown inferior (差的) treatment.

Don’t feel neglected (被忽视) if you do not find flowers awaiting you in your hotel room either. Flowers are very expensive there, hotel delivery (递送,投递) is uncertain, arrival times are delayed, changed, or canceled – so flowers are not customarily (通常) sent as a welcoming touch. Please do not feel unwanted! Outward signs vary in different lands; the inward welcome is what matters, and this will be real.

小题1:In the United States, you will find friendships __________ if circumstances change.

A.die suddenly

B.pass away

C.disappear gradually

D.last forever小题2:Americans _________ their foreign friends to make a return for their hospitality.

A.ask

B.wish

C.never allow

D.don’t expect小题3:In some other countries, giving a dinner party at home is considered _______ than in a restaurant.

A.less formal

B.less hospitable

C.more natural

D.more popular小题4:According to the passage, which of the following is NOT true?

A.Flowers are available at all time.

B.Flowers are expensive.

C.Flowers are signs of outward welcome.

D.Flowers are not necessarily sent to guests.小题5:Which of the following is the best title for this passage?

A.American Hospitality

B.American Friendships

C.American Invitation

D.American Welcome

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