解放軍文職招聘考試球類運(yùn)動(dòng)-解放軍文職人員招聘-軍隊(duì)文職考試-紅師教育
發(fā)布時(shí)間：2017-06-30 11:18:46Sport is very popular in England. In other words lots of English people like the idea of sport. A lot watch sport on TV. But the number who take part in sport is quite small. On the whole English people prefer to be fat rather than thin.The most popular sport in England is football. Football is played on Saturday afternoon in most towns and the supporters of a certain team will travel from one end of the country to the other to see their team play. There are four divisions(級(jí)別) of the football league. Not surprisingly the best teams are in the first division. But the best supporters are often in the fourth division. You have to be a good supporter to watch the fourth division football!Many other sports are also played in England, such as golf, in which you try to knock a ball into a hole; basketball, in which you try to get a ball through a net; tennis, in which you try to hit a ball so that your opponent(對(duì)手) can not hit it. As you see, if the ball had not been invented, there would have been no sport.Actually, that is not quite true. Athletics(田徑) isn t played with a ball; nor horseracing. Perhaps that is why they are not as popular as football!1. _______ is the most popular sport in England.A. Basketball B. Football C. Golf D. Tennis2. You have to be a good supporter to watch _______ division football.A. the first B. the second C. the third D. the fourth3. Why do many English people not take part in sport?A. They are too busy. B. They like watching sport on TV.C. They would like to be fat. D. They prefers to be thin.4. Why are English people interested in sport?A. They have their football team.B. The sport games are played on Saturday afternoon.C. They like the idea of sport.D. They like the famous players.
解放軍文職招聘考試第八章-解放軍文職人員招聘-軍隊(duì)文職考試-紅師教育
發(fā)布時(shí)間：2017-06-17 23:11:54第八章一、判斷題（判斷對(duì)錯(cuò)并改正）1．注冊(cè)會(huì)計(jì)師在對(duì)某年度營(yíng)業(yè)收入實(shí)施截止測(cè)試時(shí)，應(yīng)當(dāng)以該年度的銷售發(fā)票為起點(diǎn)，以檢查是否高估營(yíng)業(yè)收入。 （ ）[答案][解析]檢查出是否高估營(yíng)業(yè)收入，應(yīng)以帳簿記錄為起點(diǎn)。2.注冊(cè)會(huì)計(jì)師為了確信全部發(fā)運(yùn)憑證均已歸檔，可以通過檢查發(fā)運(yùn)憑證來查明。（ ）3.如果函證的應(yīng)收賬款無差異，則表明全部應(yīng)收賬款余額正確。（ ）4.在對(duì)主營(yíng)業(yè)務(wù)收入進(jìn)行截止測(cè)試時(shí)，若以銷售發(fā)票的日期為起點(diǎn)，可以按照會(huì)計(jì)處理的順序追查賬簿記錄，從而防止少計(jì)收入。（ ）5.對(duì)應(yīng)收賬款進(jìn)行審計(jì)時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)提請(qǐng)被審計(jì)單位協(xié)助，在應(yīng)收賬款明細(xì)表上標(biāo)出至審計(jì)時(shí)已收回的應(yīng)收賬款金額。（ ）二、單項(xiàng)選擇題1. Y公司2008年12月20日記錄的一筆大額主營(yíng)業(yè)務(wù)收入，經(jīng)審查原始憑證發(fā)現(xiàn)，發(fā)票開具日期為12月20日，出庫單和發(fā)運(yùn)憑證均在2009年1月20日，但貨款已收到。對(duì)此A注冊(cè)會(huì)計(jì)師詢問了有關(guān)人員，得到的答復(fù)是，按合同應(yīng)于12月發(fā)貨，但因某些特殊情況將發(fā)貨日推遲到1月20日。下面是A注冊(cè)會(huì)計(jì)師可能采取的措施，正確的是（ ）。A．可以確認(rèn)收入，無需進(jìn)行調(diào)整B．不能確認(rèn)收入，應(yīng)以發(fā)貨日期為收入的確認(rèn)日C．應(yīng)實(shí)施追加審計(jì)程序，以得到進(jìn)一步的證實(shí)D．如果Y公司不作適當(dāng)?shù)恼{(diào)整，由于金額重大，出具保留意見的審計(jì)報(bào)告2.為了證實(shí)已發(fā)生的銷售業(yè)務(wù)是否均已登記入賬，最有效的作法是（ ）。A.只審查銷售日記賬 B.由日記賬追查有關(guān)原始憑證C.只審查有關(guān)原始憑證 D.由有關(guān)原始憑證追查銷售日記賬3.由信用管理部門批準(zhǔn)賒銷這一控制政策與之相關(guān)的認(rèn)定是（ ）。A.存在 B.完整性 C.計(jì)價(jià)和分?jǐn)? D.分類和可理解性4.在對(duì)詢證函的以下處理方法中，正確的是（ ）。A.在粘封詢證函時(shí)進(jìn)行統(tǒng)一編號(hào)B.寄發(fā)詢證函，并將重要的詢證函復(fù)制給被審計(jì)單位進(jìn)行催收C.有10封詢證函直接交給被審計(jì)單位的業(yè)務(wù)員，由其到被詢證單位蓋章后取回D.有10封詢證函要求被詢證單位傳真至被審計(jì)單位，并將原件蓋章后寄至?xí)?jì)師事務(wù)所5. Y公司在2008年12月11日銷售一批商品，增值稅專用發(fā)票上注明的售價(jià)20 000元，增值稅額3 400元?，F(xiàn)金折扣的條件為：2／10、l／20、n／30（假定計(jì)算折扣時(shí)不考慮增值稅）。12月19日付款23 000元，其中400元為現(xiàn)金折扣。2009年3月15日該商品在審計(jì)結(jié)束前退回，Y公司退回貨款，注冊(cè)會(huì)計(jì)師的建議調(diào)整意見正確的是（ ）。（注：不考慮成本的調(diào)整及其他稅金、各種準(zhǔn)備、分配的影響）A．調(diào)整2009年的會(huì)計(jì)賬目借：以前年度損益調(diào)整 19 658應(yīng)交稅金 應(yīng)交增值稅（銷項(xiàng)稅額） 3 342貸：銀行存款 23 000B．調(diào)整2008年的會(huì)計(jì)賬目借：主營(yíng)業(yè)務(wù)收入 20 000應(yīng)交稅費(fèi) 應(yīng)交增值稅（銷項(xiàng)稅額） 3 400貸：銀行存款 23 400C．調(diào)整2008的財(cái)務(wù)報(bào)表借：主營(yíng)業(yè)務(wù)收入 19 658應(yīng)交稅費(fèi) 應(yīng)交增值稅（銷項(xiàng)稅額） 3 342貸：其他應(yīng)付款 23 000D．調(diào)整2008的財(cái)務(wù)報(bào)表借：營(yíng)業(yè)收入 20 000應(yīng)交稅費(fèi) 應(yīng)交增值稅（銷項(xiàng)稅額） 3 400貸：其他應(yīng)付款 23 000財(cái)務(wù)費(fèi)用 400三、多項(xiàng)選擇題1．某注冊(cè)會(huì)計(jì)師負(fù)責(zé)對(duì)A公司20 8年度財(cái)務(wù)報(bào)表進(jìn)行審計(jì)。請(qǐng)代注冊(cè)會(huì)計(jì)師做出正確的專業(yè)判斷。為保證所有的產(chǎn)品銷售均已入賬，A公司下列控制活動(dòng)中與這一控制目標(biāo)直接相關(guān)的有（ ）。A．對(duì)銷售發(fā)票進(jìn)行順序編號(hào)并復(fù)核當(dāng)月開具的銷售發(fā)票是否均已登記入賬B．檢查銷售發(fā)票是否經(jīng)適當(dāng)?shù)氖跈?quán)批準(zhǔn)C．將每月產(chǎn)品發(fā)運(yùn)數(shù)量與銷售入賬數(shù)量相核對(duì)D．定期與客戶核對(duì)應(yīng)收賬款余額2.在對(duì)特定會(huì)計(jì)期間主營(yíng)業(yè)務(wù)收入進(jìn)行審計(jì)時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)重點(diǎn)關(guān)注的與被審計(jì)單位主營(yíng)業(yè)務(wù)收入確認(rèn)有密切關(guān)系的日期包括（ ）。A、銷售截止測(cè)試實(shí)施日期 B、發(fā)票開具日期或者收款日期C、記賬日期 D、發(fā)貨日期或提供勞務(wù)日期3.注冊(cè)會(huì)計(jì)師在確定函證對(duì)象時(shí)，下列債務(wù)人中，應(yīng)作為主要選擇對(duì)象的是（ ）。A.欠款金額占全部應(yīng)收賬款的20％ B.欠款時(shí)間已達(dá)兩年以上C.持有被審計(jì)單位30％的股權(quán) D.與被審計(jì)單位為同一董事長(zhǎng)4.證實(shí)銷售與收款循環(huán)中有關(guān)發(fā)生認(rèn)定審計(jì)的證據(jù)是（ ）。A．商品價(jià)目表B．銷貨單C．發(fā)運(yùn)憑證D．銷售發(fā)票
