试题与答案

L注册会计师是ABC会计师事务所的注册会计师,目前担任Q公司2006年度财务报表审计

题型:判断题

题目:

L注册会计师是ABC会计师事务所的注册会计师,目前担任Q公司2006年度财务报表审计业务的外勤负责人。在实施根据风险评估结果设计的进一步审计程序时,需要测试贵重材料领用方面的内部控制执行效果,并选择适当的控制测试程序;同时也需要考虑与或者审批相关的内部控制。请代为做出相关的职业判断。

为严格控制贵重原材料的领用,Q公司规定不仅要在领料单上详尽列示贵重原材料的名称,而且规定生产人员在填制贵重原材料领料单后须经车间主任以签字、盖章的方式进行审批。根据这一情况,注册会计师L在测试该项规章管理制度的执行效果时,应当依据生产车间主任是否在每张贵重原材料领料单上签字、盖章来判断其是否认真履行了审批职责。 ( )

答案:

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阅读理解。

     In Singapore, many middle school students spend a lot of their time on their studies. Good education is

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mark in their examinations. They have a lot of homework every day and exams are a big headache.

Sometimes, some of them are even made to go to remedial (补习的) classes after school.

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also spend their free time surfing the Internet, e-mailing their friends, playing computer and video games.

     They sometimes go to cafes, fast-food restaurants, shopping centers and big bookstores.

     So, it looks like life as a middle school student in Singapore is not easy but it is rich and colorful.

1. Many students want to get good education to be _____ in the future.

A. popular

B. successful

C. comfortable

D. generous

2. _____ go to remedial classes after school in Singapore.

A. All of the students

B. Few of the students

C. Not all the students

D. Most of the students

3. In the school, the students can't _____ outside school hours.

A. have sports

B. dance

C. go hiking

D. go to a restaurant

4. According to the passage, most students in Singapore like _____.

A. Hollywood blockbusters

B. writing to their friends

C. talking to their friends

D. having exams

5. The meaning of the underlined sentence in the passage is _____.

A. the middle school students' lire in Singapore is easy

B. the middle school students' life in Singapore is amazing

C. the middle school students' life in Singapore is boring

D. the middle school students' lire in Singapore is hard, but it's interesting

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