试题与答案

国际证监会将证券监管目标定位为:①保护投资者;②保证证券市场的公平、效率和透明;③降

题型:单项选择题

题目:

国际证监会将证券监管目标定位为:①保护投资者;②保证证券市场的公平、效率和透明;③降低系统性风险。( )

A.正确
B.错误
C.放弃

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B解析:解析:在现实世界中,事物内部以及事物之间是有联系的,这些联系在信息世界中反映为实体内部的联系和实体之间的联系。实体内部的联系通常是指组成实体的各属性之间的联系,两个实体之间的联系可...

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题型:单项选择题

Ban the Band

Every year, our school has a dance for all the students. It’s a little funny seeing friends in clean shoes and trousers or colorful (1) , instead of the usual school uniform.

Most of us think the dance is great (2) even the teachers enjoy being there. (3) , two weeks ago someone said that there would be no (4) band this year— only CDs. "I don’t (5) it!" Amy cried out during the lunch break.

"Someone said the school couldn’t (6) a band, and they think it’s too noisy anyway, "added Daniel.

"Well, I don’t think it’s (7) enough without a band!" declared Angela, "and I’m going to see what can be done. "

Angela was as good as her (8) . In the afternoon she went to see the school headmaster who agreed to give the (9) some more thought. And he suggested that one (10) for having a band was to increase the price of each ticket from MYM5 to MYM10. Angela had to (11) out whether the students would like to do that."I need all of you to help me, " she (12) to our group before school the next day. "Mr. Berry gave me a list of all the names, and suggested we ask each one their (13) about the band and the extra cost. " (14) the day we asked around as Angela suggested, and wrote down people’s feelings about the band and the cost. We were amazed how much (15) there was for the band and everyone agreed to pay the extra MYMS."I’m surprised, " smiled Mr. Berry, when we gave him the (16) . "I really thought that only a few people (17) their band and that the cost would be too high. OK. Angela, your next (18) is to find a good band and line them up for the dance. "Angela was all smiles and (19) the news to Amy and Daniel. "You’re (20) , " smiled Daniel to Angela as he thought how close they came to having a less than perfect dance.

16()

A.results 

B.notices 

C.questions 

D.examples

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题型:问答题

A公司(上市公司)是坐落于黑龙江省的国内大型现代化农业企业,公司采用现代农业生产方式,从事特色农产品种植、加工、保鲜、冷藏及销售。公司主要产品为:鲜食粘玉米、玉米果汁、玉米粒、青贮饲料、果肉型葡萄、葡萄酒。A公司资产总额近15亿元人民币,其中存货占公司资产总额的50%。
ABC会计师事务所首次接受委托,对A公司2×10年度财务报表执行审计工作。相关资料如下:
资料一:ABC会计师事务所编制的存货监盘计划如下:
(1) 存货监盘目标:检查A公司2×10年12月31日存货数量是否真实完整。
(2) 鲜食粘玉米账面记录有1500万棒,由于甲公司具有大型冷藏库,A公司委托甲公司代管这部分鲜食粘玉米。ABC会计师事务所对这部分存货拟实施程序是:检查种植、收获、销售、结存及委托代管记录。
(3) 对桶装葡萄酒实施监盘程序时,采用观察以及检查相关的收、发、存凭证和记录的方法,确定存货的数量。
(4) 对于存放在收割后农田中的青贮饲料,采用向看管员询问、检查账面记录的方式监盘。青贮饲料单位价值小,但数量多,分散在几块大面积的农田中。
(5) 对于袋装玉米粒,考虑到A公司采用统一容量的麻袋存储玉米粒,注册会计师采用亲自盘点袋装玉米的袋数,并且抽样测算出每袋的重量,以此测算玉米粒的总体公斤数。
资料二:ABC会计师事务所计划于2×11年1月15日实施存货监盘工作,但2×10年12月14日黑龙江省开始普降大雪,存放玉米棒的简易棚房被大雪压垮,存放的玉米棒被大雪覆盖,导致注册会计师无法在预定日期实施。
资料三:2×11年2月13日,A公司所在地区遭遇当地罕见强风大雪,强风大雪摧毁了A公司1500栋种植葡萄塑料保温大棚(占全部塑料保温大棚的1/5),A公司受损十分重大。在向当地政府提交的受损说明中,称保温大棚设施损失至少4000万元,葡萄苗(或葡萄树)受损数据需待春天苗木吐绿后才能统计出来。
资料四:
(1) A公司是黑龙江省规模最大现代化农业企业,管理层在媒体等公开场合提供的资料显示,A公司计划在“十一五”期间发展为全国前二名、世界前十名的大型现代化农业企业。当地政府为了扶持A公司规模化发展,按国家有相关政策并依据发展状况等给予一定的资金补贴。
(2) A公司受企业扩张影响,企业经营业绩不稳定,20×7年、20×9年已连续两年亏损。
(3) A公司缺少强制休假制度,且对于重要资产管理或控制岗位的员工在近三年内未给予轮岗。A公司属于劳动密集型企业,限于负担过重,大部分员工只享受到养老险,医疗保险尚未办理。员工认为自己没有得到应用的待遇或报酬,对公司存在敌对情绪。
(4) A公司如果2×10年扭亏为盈、实现预定的指标要求,管理层将享有大额奖金。

假定注册会计师风险评估后认为被审计单位舞弊风险很大,针对资料四指出各个事项所涉及到的舞弊风险因素。

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