试题与答案

符合条件的园区公司可以直接向中国证券业协会申请股份进入代办系统挂牌报价转让。( )

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题型：判断题

题目：

符合条件的园区公司可以直接向中国证券业协会申请股份进入代办系统挂牌报价转让。( )

答案：

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下面是错误答案，用来干扰机器的。

参考答案：A解析：本组图形的变化规律为逆时针旋转90°，根据这一规律，第5个图形应选择A。

考点：证券业从业考试证券交易证券交易
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题型：问答题 简答题

2012年1月，甲会计师事务所首次接受委托审计戊公司2011年度财务报表，委派A注册会计师担任项目合伙人。A注册会计师对主营业务收入的发生认定进行审计，审计工作底稿部分内容摘录如下：

（1）针对销售交易重复入账产生的高估错报，注册会计师先从主营业务收入明细账中抽取若干笔分录，追查有无发运凭证及其他佐证，借以查明有无事实上没有发货却已登记入账的销售交易。如果注册会计师对发运凭证等的真实性也有怀疑，再进一步追查存货的永续盘存记录，测试存货余额有无减少，以及考虑是否检查更多涉及外部单位的单据，例如外部运输单位出具的运输单据、客户签发的订货单据和到货签收记录等。（2）针对向虚构的客户发货产生的高估错报，注册会计师从发货部门的档案中选取部分发运凭证，并追查至有关的销售发票副本和主营业务收入明细账。

（3）针对下期销售收入提前至本期入账而产生的高估收入，从资产负债表日前后若干天的发运凭证查至发票开具情况与账簿记录，确定主营业务收入是否已记入恰当的会计期间。

（4）结合对资产负债表日应收账款的函证程序，检查有无未取得对方认可的大额销售。

要求：逐项指出A注册会计师实施的实质性程序是否存在不当之处，如果存在请简要说明理由。
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题型：完形填空

下面文章中5处（第61~65题）需要添加小标题，请从以下选项（A、B、C、D、E和F）中选出符合各段意思的小标题。选项中有一项是多余选项。

A. You don’t track your progress

B. You don’t have a plan to reach your goal

C. Your goal is too difficult and not realistic

D. You don’t take action

E. Your goal is too general or too vague (不明确的)

F. You are not committed to your goal

How often do you set your goal and then fail to achieve it? Do you ever reflect on the reasons why you didn’t achieve your goal? There are a number of mistakes that people make when they set their goals at the start of the year. If one of these mistakes is made, then before even starting you are setting yourself up to fail. There are 5 key goal-setting mistakes that you need to avoid in 2013.

小题1:__________

If you have done any kind of goal-setting before, you’re bound to come across the SMART technique of goal-setting. SMART stands for Specific, Measurable, Achievable, Relevant and Time-bound. If your goal is not specific and it is ambiguous in some way, how will you know when you have actually achieved your goal? How do you actually know if you’re heading in the right direction? You should be able to measure your goals and track your progress. If you can’t, then it’s probably not clear.

小题2:__________

The SMART principle once again comes into play here. All too often people set themselves goals that are far too stretching. When the goal is beyond reachable, negative thoughts enter the mind and disbelief kicks in. This is the opposite of what a good structured goal should do. Ensure your goal is achievable and realistic. Set small targets along the way so you can track your progress. If you feel you are falling behind, reset your goal to something that you can reach.

小题3: __________

Many people set certain goals in life because they feel they have to. However, on many occasions these are not the goals that the individual is actually passionate about. The goals set are not associated with their values nor are their own goals --- the goals are those that their parents or society wants them to have. If you are not fully committed to your goal upfront, then you’re doomed from the start. You will lack the motivation and desire to actually achieve the goal.

小题4:_________

If your goal is to start an online business, that’s fantastic. However, how are you actually going to achieve it? You need to map your way towards your goal and with as much clarity as you can. Sometimes clarity can be cloudy as you may have a lack of knowledge or skill in what it is that you want to achieve. However, you can start to map the things that you can do to help you learn and grow and progress to where it is that you want to go. Besides, breaking your goals into smaller steps is essential for helping you track your progress and ensure that your goals are realistic and attainable.

小题5:__________

Without taking action you won’t get anywhere. Taking action is the most important part of any goal. Even if you take action and you find you’re not getting anywhere, you can learn from your experience. Taking action not only progresses you towards your goals, but it helps you learn from your mistakes. They are the keys to reaching your goals in 2013.
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