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【单选题】
听力原文:Narrator Listen to part of a lecture about the environment study in Biramichi River. Professor Good morning everyone. First of all Id like to thank Professor Johnson for giving me the opportunity to talk to you about my research on fishing in Biramichi River. Well, in a world today of immense technology, increasing population and flourishing economies, investigations have shown that the global economy is outgrowing the earths ecosystems. The whole industrial process which makes many of the goods and machines we need and use in our daily lives, is bound to create a number of waste products which upset the environmental balance. There are some serious problems in the Biramichi River. The local Chamber of Commerce, which represents the industries in the area, hired me as a consultant to do a one-year study on fishing in the Biramichi River and write a report for them. This is my report. One of the major problems in the Biramichi River, is that the level of the oxygen in the water is too low. Several chemicals have displaced the oxygen. This chemical pollution has two sources: the factories which dump polluted water directly into the river, and the local community, which dumps untreated human waste into the river. The local town government has already spent 2 million dollars on waste water treatment projects. But it would cost another 27 million to complete the projects. It would take at least 15 years for the town to collect enough revenue from taxes to complete these projects. The factories here employed 17 000 people, and in the area where there is very little alternative employment, it is not economically practical to close or relocate the factories. Also, the factories can not afford to finance chemical treatment plants by themselves. Another problem is that the members of the Biramichi fishing cooperative are over-fishing. Fish are caught when they are on the way upstream to lay eggs. Consequently, not enough fish are left to reproduce in large numbers. The members of the cooperative say that they have already reduced their annual catch by 60 percent. However, my study indicates that they took fewer fish because there were fewer fish to catch, not because they were trying to preserve the fish. Now get ready to answer the questions. You may use your notes to help you answer. 30. What was the speaker assigned to do in the past year? 31. What is one of the problems in Biramichi River? 32. What aspect of the factories along the river does the professor mainly discuss? 33. What does the professor imply about the fact that the annual catch of fish in the Biramichi River has been reduced? 34. What does the professor imply when she says this? Professor The members of the cooperative say that they have already reduced their annual catch by 60 percent. However, my study indicates that they took fewer fish because there were fewer fish to catch, not because they were trying to preserve fishes.Narrator Listen to part of a lecture about the environment study in Biramichi River. Now get ready to answer the questions. You may use your notes to help you answer. What was the speaker assigned to do in the past year?
A.
To study the problems of local industries.
B.
To find ways to treat human waste.
C.
To investigate the annual catch of fish in the Biramichi River.
D.
To conduct a study on fishing in the Biramichi River.
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【单选题】某生产企业,2008年有关会计资料如下: (1)年度会计利润总额为300万元; (2)全年销售收入为3000万元; (3)“管理费用”中列支的业务招待费30万元,广告费和业务宣传费500万元: (4)“营业外支出”中列支的税收罚款1万元,公益性捐赠支出25万元; (5)“投资收益”中有国债利息收入5万元,从深圳某联营企业分回利润17万元,己知联营企业的所得税税率为15%。 假设该企业所得税税率为2...
A.
100000
B.
150000
C.
180000
D.
300000
【单选题】下列事项中,不属于会计信息质量要求的是
A.
可靠性
B.
可比性
C.
实质重于形式
D.
历史成本
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A.
所设计的控制单独或连同其他控制能够防止或发现并纠正重大错报,并得到执行
B.
控制本身的设计是合理的,但没有得到执行
C.
控制本身的设计就是无效的或缺乏必要的控制
D.
所设计的控制是有效的,并执行有效
【简答题】Did she hand it to an assistant?
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A.
根据评价结果推测未来内部控制有效性具有一定的风险
B.
存在因错误或舞弊而导致错报发生和未被发现的可能性
C.
已实施的审核程序仅为发表审核意见提供了合理基础
D.
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A.
在存货监盘过程中检查存货可以帮助注册会计师确定存货的所有权
B.
检查的范围通常要包括难以盘点或隐蔽性较强的存货
C.
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D.
注册会计师应尽可能的避免让被审计单位了解将抽取检查的存货项目
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A.
18
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20
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21
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30
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A.
结果容易被篡改的复印件可能是不可靠
B.
被审计单位内部控制薄弱时生成的审计证据可能是不可靠的
C.
由不具备评价证据的专业能力的注册会计师直接获取的审计证据可能是不可靠的
D.
从独立的外部来源获得的由不知情者或不具备资格者提供的审计证据可能是不可靠的
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