试题与答案

对被审计单位长期挂账的______应采取函证查询、电话查询等方法进行逐户核对。 A.

题型:单项选择题

题目:

对被审计单位长期挂账的______应采取函证查询、电话查询等方法进行逐户核对。

A.现金
B.货币资金
C.银行存款
D.往来账项

答案:

参考答案:D

解析: 对被审计单位长期挂账的往来账项应采取函证查询、电话查询等方法进行逐户核对,弄清来龙去脉,专案审计时,应采取实地调查的方法。

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题型:阅读理解

阅读下面短文,根据短文内容,完成81-85小题。

Tom lost his work last year and he didn’t find a job from then on. He was very worried. He had a big family to feed. His sons and daughters were often hungry. His wife was angry with him and she went away from his home.

One evening at about six, Tom went into the church (教堂) with a turkey(火鸡)in his hands. “ I took a turkey from a house, my pastor (牧师),” Tom said, “Would you like to take it away and forgive me?”

“ I won’t take the turkey away,” said the pastor, “Since you have known your fault, (错误) you must give it back to the host.”

“ I have tried,” cried Tom, “ But the host didn’t agree to take it back.”

“ I believe you,” said the pastor “You can take the turkey home and give it to your children.”

Tom thanked the pastor and went away.

When the evening prayer (祈祷) was over, the pastor went into his room. He looked for his turkey here and there but he didn’t find it.

小题1:Tom was worried because.

小题2:How did his children feel?

小题3:Tom has sons and daughters                  , but he lost his job. (根据短文填入适当的词语)

小题4:The underlined word “give it back” means                               .

小题5:Whose turkey did Tom take from?

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