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Directions: Read the following text. Choose the best word(s) for each numbered blank and mark A ,B, C or D on ANSWER SHEET I . ( 10 points) In the United States, the first day-nursery was opened in 1854. Nurseries were established in various areas during the (1) half of the 19th century most of (2) were charitable. Both in Europe and in the U. S. the day nursery movement received great (3) during the First World War, when (4) of manpower caused the industrial employment of unprecedented numbers of women. In some European countries nurseries were established (5) in munitions plants, under direct government sponsorship. (6) the number of nurseries in the U.S. also rose (7) , this rise was accomplished without government aid of any kind. During the years following the First World War, (8) , Federal, State, and local governments gradually began to exercise a measure of control (9) the day-nurseries, chiefly by (10) them and by inspecting and regulating the conditions within the nursries. The (11) of the Second World War was quickly followed by an increase in the number of day-nurseries in almost all countries, ms women were (12) called upon to replace men in the factories. On this (13) the U.S. government immediately crone to the support of the nursery schools, (14) $ 6,000, 000 in July, 1942. for a nursery- school program for the children of working mothers. Many States and local communities (15) this Federal aid. By the end of the war, in August, 1945, more than 100,000 children were being cared (16) in daycare centers receiving Federal (17) . Soon afterward, the Federal government (18) cut down its expenditures for this purpose and later (19) them, causing a sharp drop in the number of nursery schools in operation. However, the expectation that most employed mothers would leave their (20) at the end of the war was only partly fulfilled. 1. A) latter B) late C) other D) first
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举一反三
【多选题】下列关于实质性程序的结果对控制测试结果的影响表述正确的有( )。
A.
如果通过实施实质性程序未发现某项认定存在错报,这本身并不能说明与该认定有关的控制是有效运行的
B.
如果通过实施实质性程序发现某项认定存在错报,注册会计师可以得出控制运行有效的结论
C.
如果实施实质性程序发现被审计单位没有识别的重大错报,通常表明内部控制存在重大缺陷,注册会计师应当就这些缺陷与管理层和治理层进行沟通
D.
如果通过实施实质性程序发现某项认定存在错报,注册会计师应当在评价相关控制的运行有效性时予以考虑
【判断题】如果通过实施实质性程序未发现某项认定存在错报,能充分说明与该认定有关的控制是有效运行的。
A.
正确
B.
错误
【单选题】男性,27岁,自去年冬季以来每日发生上腹部隐痛,平时伴有恶心、打嗝、反酸,检查示幽门螺旋杆菌阳性,诊断“慢性胃炎”,医生针对其病情采用三联疗法治疗。三联疗法包括
A.
阿莫西林+甲硝唑+次枸橼酸铋钾
B.
利福平+甲硝唑+乙胺丁醇
C.
氯霉素+红霉素+链霉素
D.
黄连素+呋喃唑酮+链霉素
E.
庆大霉素+青霉素+链霉素
【单选题】听力原文:W: What do you do, Mr. Smith? M: I teach at a school. W: Where does Mr. Smith do? (23)
A.
A teacher.
B.
A student.
C.
A shop-assistant.
【单选题】编制资产负债表时,根据总账余额和明细账余额计算填列的项目是 ( ) 。
A.
“应交税费”
B.
“短期借款”
C.
“长期借款”
D.
“应付职工薪酬”
【多选题】下列关于实质性程序、错报与内部控制运行关系的表述中,正确的有( )
A.
如果通过实施实质性程序未发现某项认定存在错报,这本身并不能说明与该认定有关的控制是有效运行的
B.
如果通过实施实质性程序未发现某项认定存在错报,这说明与该认定有关的控制是有效运行的
C.
如果通过实施实质性程序发现某项认定存在错报,注册会计师应当在评价相关控制的运行有效性时予以考虑
D.
如果通过实施实质性程序发现某项认定存在错报,注册会计师并不一定需要在评价相关控制的运行有效性时予以考虑
【判断题】产品信息的填写应完整、准确,有利于改善搜索排名,改善用户体验,提高转换率。
A.
正确
B.
错误
【单选题】下列关于实质性程序的结果对控制测试结果的影响表述不正确的是( )。
A.
如果通过实施实质性程序发现某项认定存在错报,注册会计师可以得出控制运行有效的结论
B.
如果通过实施实质性程序未发现某项认定存在错报,这本身并不能说明与该认定有关的控制是有效运行的
C.
如果通过实施实质性程序发现某项认定存在错报,注册会计师应当在评价相关控制的运行有效性时予以考虑
D.
如果实施实质性程序发现被审计单位没有识别的重大错报,通常表明内部控制存在重大缺陷,注册会计师应当就这些缺陷与管理层和治理层进行沟通
【单选题】关于实质性程序的结果对控制测试结果的影响,下列表述不正确的是( )。
A.
如果通过实施实质性程序未发现某项认定存在错报,这本身并不能说明与该认定有关的控制是有效运行的
B.
如果实施实质性程序发现被审计公司没有识别的重大错报,通常表明内部控制存在重大缺陷,注册会计师应当就这些缺陷与管理层和治理层进行沟通
C.
如果通过实施实质性程序发现某项认定存在错报,注册会计师可以得出控制运行有效的结论
D.
如果通过实施实质性程序发现某项认定存在错报,注册会计师应当在评价相关控制的运行有效性时予以考虑
【单选题】D注册会计师在实施实质性程序后需要根据实质性程序的结果对前期控制测试结果进行重新考虑,下列陈述恰当的是( )。
A.
如果实施实质性程序未发现某项认定存在错报,则说明与该认定有关的控制运行是有效的
B.
如果通过实施实质性程序发现某项认定存在错报,则说明与该认定有关的内部控制设计是无效的
C.
如果通过实施实质性程序发现某项认定存在错报,则应当降低评估的控制风险水平
D.
如果通过实施实质性程序发现某项认定存在错报,则应当调整实质性程序的性质、扩大实质性程序的范围
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