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【单选题】
The human species came into being at the time of the greatest biological diversity in the history of the Earth. Today, as human populations expand and alter the natural environment, they are reducing biological diversity to its lowest level. The ultimate consequences of this biological reduction are beyond calculation, but they are certain to be harmful. That, in essence, is the biodiversity crisis. The history of global diversity can be summarized as follows: after the initial flowering of multi-cellular animals, there was a swift rise in the number of species in early Paleozoic times (between 600 and 430 million years ago), then plate-alike stagnation for the remaining 200 million years of the Paleozoic era, and finally a slow but steady climb through the Mesozoic and Cenozoic eras to diversity's all-time high. This history suggests that biological diversity was hard won and a long time in coming. Furthermore, this pattern of increase was set back by five massive extinction episodes. The most recent of these, during the Cretaceous period, is by far the most famous, because it ended the age of the dinosaurs, giving hegemony to the mammals, thus ultimately making possible the dominance of the human species over the Earth. But the Cretaceous crisis was minor compared with the Permian extinctions 240 million years ago, during which between 77 and 96 percent of marine animal species perished. It took five million years, well into Mesozoic times, for species diversity to begin a significant recovery. Within the past 10,000 years biological diversity has entered a wholly new era. Human activity has had a devastating effect on species diversity, and the rate of human-induced extinctions is accelerating. Half of the bird species of Polynesia have been eliminated through hunting and the destruction of native forests. The list of such biogeographic disasters is extensive. Because every species is unique and irreplaceable, the loss of biodiversity is the most profound process of environmental change. Its consequences are also the least predictable because the value of the Earth's species remains largely unstudied and unappreciated unlike material and cultural wealth, which we understand because they are the substance of our everyday lives, biological wealth is usually taken for granted. This is a serious strategic error, one that will be increasingly regretted as time passes. Which one of the following best expresses the main idea of the passage?
A.
The reduction in biodiversity represents a setback both for science and for society as a whole.
B.
The material and cultural wealth Of a nation are insignificant when compared with the country's biological wealth.
C.
The human species is in the process of initiating an unprecedented massive extinction episode.
D.
The current decline in species diversity has potentially grave consequences for the human species.
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【多选题】1956—1976年,中国从开始全面建设社会主义以来,尽管经历过严重的曲折,还是取得了重大的显著的成就。这主要表现在
A.
工业体系和国民经济体系的基本建立
B.
人民生活水平的提高与文化、医疗、科技事业的发展
C.
国际地位的提高与国际环境的改善
D.
探索中形成的建设社会主义的若干重要原则
【单选题】PowerPoint 2010主要是用来做( )的软件
A.
制作多媒体动画软件
B.
编制网页站点的软件
C.
制作电子表格的软件
D.
制作电子演示文稿的软件
【单选题】下列关于营业收入的审计目标说法不正确的是( )。
A.
确定所有应当记录的营业收入是否均已记录
B.
已发生的销售交易均已登记入账
C.
确定利润表中记录的营业收入是否已发生,且与被审计单位有关
D.
确定营业收入是否已记录于正确的会计期间
【多选题】关于新中国成立以来,经历的发展阶段,下列说法正确的是( )
A.
从1949年10月1日中华人民共和国成立到1956年,是基本完成社会主义改造的七年。
B.
从 1956 年社会主义改造基本完成到 1966 年“文化大革命”前夕,是开始全面建设社会主义的十年
C.
从 1966 年 5 月到 1976 年 10 月,是“文化大革命”的十年
D.
2012 年中共十八大以来,中国特色社会主义进入新时代,这是我国发展新的历史方位
【单选题】关于工程材料设备仪器仪表报审表以下说法不正确的是()
A.
提交附件包括:清单、质量证明文件、自查情况
B.
质检证明材料一般包括:产品出厂合格证、检验、试验报告
C.
审核意见:如符合要求,划除“不符合”,如不符合,则记录存在问题,附材料、设备检查报告
D.
省会城市设备不一定需要抗震性能检测合格证
E.
3C认证目录里的材料要有3C认证标识
【单选题】下列关于审计证据的说法中不正确的是( )。
A.
被审计单位会计记录中含有的信息不足以提供充分的审计证据作为对财务报表发表审计意见的基础
B.
审计证据包括会计记录中含有的信息和其他信息
C.
注册会计师评价获取的审计证据时,应运用职业判断
D.
当不同来源获取的审计证据不一致时,注册会计师应信赖其他信息提供的审计证据
【单选题】下列关于评价审计证据充分性和适当性的说法中不正确的是( )。
A.
审计工作通常不涉及鉴定文件记录的真伪,注册会计师也不是鉴定文件记录真伪的专家,但应当考虑用作审计证据的信息的可靠性,并考虑与这些信息生成和维护相关的控制的有效性
B.
如果在实施审计程序时使用被审计单位生成的信息,注册会计师应当就这些信息的准确性和完整性获取审计证据
C.
如果从不同来源获取的审计证据或获取的不同性质的审计证据不一致,表明某项审计证据不可靠,注册会计师应当追加必要的审计程序
D.
注册会计师可以考虑获取审计证据的成本和难易程度,来减少某些不可替代的审计程序
【单选题】下列关于审计证据的说法中,不正确的是( )。
A.
审计证据包括构成财务报表基础的会计记录所含有的信息和其他信息,两者缺一不可
B.
被审计单位的会议记录、内部控制手册属于审计证据中的其他信息
C.
审计证据的充分性是对审计证据数量的衡量,主要与注册会计师确定的样本量有关
D.
如果从不同来源获取的审计证据或获取的不同性质的审计证据不一致,注册会计师应该直接从中挑选一个作为恰当的审计证据
【单选题】PowerPoint 2010主要是用来制作______的软件。
A.
多媒体动画
B.
网页站点
C.
电子表格
D.
电子演示文稿
【单选题】下列关于审计证据的说法,不正确的是
A.
会计记录属于重要的审计证据来源
B.
某些时候信息的缺乏本身也构成审计证据
C.
不同来源或不同性质的证据可以证明同一项认定
D.
被审计单位聘请的专家编制的信息表不能作为审计证据
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