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阅读下面短文,请从短文后所给各题的4个选项(A、B、C、D)中选出 1个最佳选项。 King of Strangers AT the store where I worked, I noticed a young boy of about ten shopping alone with his school list. He placed everything in his basket and went to the checkout. The young shop assistant told him the total price,$37.60. The boy was instantlydisappointed and said he had only been given$20. He took out one thing at a time until he got down to his$20. With eyes full of tears, he asked if he could phone his mum to pick him up. When he got through, it appeared that even this was inconvenient for his mother. He bit hard on his lip to stop the tears and walked outside to wait on the bench in front of the shop. This was all too much for the young assistant who had served him and she said , “I wish I could afford to pay for the rest of his things .” One of the other girls said she had a few dollars. Then two others said they could help as well. These four young girl pooled their money and found that they had more than enough money for the boy's extra purchases. So they upgraded his pens and pencils to top-quality ones, then took the bag out to the boy on the seat. His young face changed from sadness to the most beautiful smile. His mother arrived much later to pick him up. Instead of running to the car, he ran back into the store and called out, “Thank you! ” I was so proud of my team that day. They did something wonderful for that boy and also found the pleasure of giving was as great as receiving.
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举一反三
【单选题】下列指标中属于结构相对指标的是
A.
净产值占总产值的比重
B.
产值计划完成程度
C.
产值资金占用率
D.
百元流动资金利税率
【多选题】审计完成阶段是实质性审计工作的结束,主要工作有( )。
A.
整理审计工作底稿与评价执行审计业务中收集到的各类审计证据,形成审计结论
B.
会计师事务所注册会计师、项目经理(部门经理)、主任会计师分级复核工作底稿
C.
审计期后事项和或有损失
D.
完成审计报告
【多选题】在完成审计工作和编制审计报告阶段,审计的主要工作包括()。
A.
审计期初余额与期后事项
B.
复核审计工作底稿和财务报表
C.
审计比较数据和或有事项
D.
考虑持续经营问题和获取管理层声明
【单选题】下列指标中属于结构相对指标的是
A.
产值计划完成程度
B.
物质生产部门净产值占总产值的比重
C.
产值资金占用率
D.
百元流动资金利税率
【多选题】审计工作底稿记录的审计过程和结论主要包括( )。
A.
实施审计的主要步骤和方法
B.
取得的审计证据的名称和来源
C.
审计认定的事实摘要
D.
得出的审计结论及其相关标准
【单选题】下列指标中属于结构相对指标的是
A.
产值计划完成程度
B.
生产部门净产值占总产值的比重
C.
产值资金占用率
D.
百元流动资金利税率
【多选题】审计人员制作审计工作底稿的主要目的
A.
帮助审计人员规范审计工作
B.
证实审计人员的审计意见
C.
为将来审计业务提供参考意见
D.
使客户了解审计业务的执行情况
【简答题】阅读资料,回答问题: 一位原为记者的,赴法国巴黎十二大学就读,第一堂对话课时就受到了教授的 “挑战”。教授:“作为记者,请概括一下你在中国是如何工作的”留学生:“概括来讲,我可以写我愿意讲的东西。”教授精心设计了一个陷阱:“我可以知道您来自哪个中国吗?”“先生,我没听清楚您的问题。”“我是想知道,您是来自中国还是北京中国。”霎时,全班几十双不同颜色的眼睛一齐扫向了和一位...
【多选题】审计终结阶段是实质性的项目审计工作的结束,其主要工作有(    )。
A.
整理、评价审计证据  
B.
复核审计工作底稿
C.
编写审计报告    
D.
提出管理建议书
【单选题】下列指标中属于结构相对指标的是?
A.
产值计划完成程度
B.
物质生产部门净产值占总产值的比重(净产值是总产值中扣除物质消耗以后的剩余部分)
C.
产值资金占用率 (反映生产单位产值所平均占用流动资金的数额。其值越小,说明流动资金利用效果越好,相反,其值越大,说明流动资金利用效果越差。)
D.
百元流动资金利税率(即每百元流动资金创造利税)
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