试题与答案

B注册会计师负责对乙公司2005年度会计报表进行审计。乙公司采用永续盘存制核算存货。

题型:单项选择题

题目:

B注册会计师负责对乙公司2005年度会计报表进行审计。乙公司采用永续盘存制核算存货。在实施存货监盘程序时, B注册会计师遇到以下事项,请代为做出正确的专业判断。

乙公司的会计记录显示,2005年12月某类存货销售激增,导致该类存货库存数量下降为零。B注册会计师对该类存货采取的以下措施中,难以发现可能存在虚假销售的是( )。

A.计算该类存货2005年12月的毛利率,并与以前月份的毛利率进行比较
B.进行销货截止测试
C.仍将该类存货列入监盘范围
D.选择2005年12月大额销售客户寄发询证函

答案:

参考答案:A

解析: 如果虚构收入,同时又结转了相应的成本,产品销售的毛利率一般不会发生较大的变化但由于结转了成本会导致相关的存货账面数减少,所以通过对存货监盘,如果发现实际盘点数量入于该项存货的账面记录数,就有可能发现虚假销售的情况。

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题型:完形填空

阅读下面短文并回答问题,然后将答案写到答案纸相应的位置上(请注意题后的词数要求)。

[1]Everyone has dreams and they obey the rules that if you can dream it, you can achieve it! Here are four goals for people to reach a perfect life in their future.

[2]The first goal common to all of us is health and energy. We all want to be healthy and fit, to have high levels of energy and to live free of pains and illnesses. Today, with the incredible advances in medical science, the quality of our health and fitness, and our lifespan, is largely determined by design, not by chance. People with excellent health habits are far healthier, have more energy, and live longer and better than people who have poor health habits. Remember that health is not everything, but without health everything is nothing!

[3]The second goal that we all have in common is to enjoy excellent relationships--- intimate, personal or social--- with the people we like and respect, and who like and respect us in turn. Fully 85% of your happiness will be determined by the quality of your relationships at each stage, and in each area, of your life. How well you get along with people, and how much they like, love and respect you, have more impact on the quality of your life than perhaps any other factor.

[4]The third common goal is to do work that we enjoy, to do it well, and to be well paid for it. You want to be able to get and keep the job you want, to get paid more and elevated faster. You want to earn the very most that is possible for you at each stage of your career, whatever you do.

[5]The fourth goal we all have in common is to achieve financial independence. You want to reach the point in life where you have enough money so that you never have to worry about money again. You want to completely be free of financial worries. You want to be able to order dinner in a restaurant without referring to the price listings to determine what you want to eat.

小题1:What is the main idea of this passage?  (No more than 15 words)

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小题2:Why does the author think highly of health?  (No more than 20 words)

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小题3:According to the passage, what directly influences most of your happiness?  (No more than 20 words)

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小题4:The underlined word “elevated” in Paragraph 4 means “_________”.   (No more than 5 words)

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小题5:How can you get financial independence? Please give your idea briefly.  (No more than 15 words)

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