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【单选题】
If it is clear tomorrow, I ______ a bike to the underground station.A.
ride
B.
will ride
C.
rode
D.
have ridden
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【单选题】What does the man do on the weekends?
A.
He is generally at home alone.
B.
He almost always drinks.
C.
He invites his colleagues.
D.
He goes to the movies.
【单选题】Mike’s father always makes him _______ some housework on Sundays. [ ]
A.
to do
B.
doing
C.
do
D.
does
【判断题】如果发现因重复付款、付款后退货、预付货款等原因导致某些应付账款账户出现较大借方余额，注册会计师除了在审计工作底稿中编制建议调整的重分类分录之外，还应建议被审计单位将这些借方余额在资产负债中列示为资产。
A.
正确
B.
错误
【单选题】在被审计单位因重复付款，付贷款后退货及预付货款等原因,导致应付账款借方余额过大时,注册会计师应( )。
A.
提请被审计单位编制重新分类的会计分类,并将这些借方余额在资产负债表中列为资产
B.
提请被审计单位不作任何调整,但应在资产负债表附注中说明
C.
提请被审计单位不作任何调整,但应在财务情况说明书中说明
D.
在工作底稿中编制重新分类的会计分录,以便将这些借方余额在资产负债表中列为资产
【简答题】As Dr. Alexander Weiss said, human beings are always in pursuit of ______ .
【单选题】对应收账款函证结果差异的原因分析中,需要调整账务处理的是( )
A.
债务人将货物退回,被审计单位尚未收到
B.
一方记账错误
C.
询证函发出,债务人已付款而被审计单位尚来收到
D.
询证函发出时,被审计单位货物已发送并作销售,记录债务人尚未收到货物
【单选题】—Does Mike always drive a car to the radio station? —______. He goes there by bike.
A.
Yes, he does
B.
Yes, he is
C.
No, he isn’t
D.
No, he doesn’t
【多选题】经海关审核可以办理退税手续的情况是（ ）。
A.
已缴纳税款的进口货物，因品质或者规则原因原状退货复运出境的
B.
已缴纳出口关税的货物，因故未装运出口申报退关的
C.
已缴纳出口关税的货物，因品质或者规则原因原状退货复运进境的，并已重新缴纳因出口而退还的国内环节有关税收的
D.
因海关误征，致使纳税义务人多缴税款的
【简答题】Mike was always speaking highly of his role in the play, ________of course, made the others unhappy. [ A] who [B]which [C] that [D] what
【简答题】Dr.Smith was always ______the poor and the sick, often providing them with free medical care. A)reminded of B)absorbed in C)tended by D)concerned about
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