18. 销售与收款内部控制的范围包括( )。 A. 接受客户订货单 B. 核准客户的信用 C. 装运商品、开具销售发票 D. 核算销售收入 E. 应收账款 ...
8. 内部控制整体框架包括的要素有( )。 A. 控制环境 B. 风险评估 C. 控制活动 D. 信息与沟通 E. 监督 ...
3. 下列属于以劳动和实物等计量的预算是( )。 A. 财务预算 B. 业务预算 C. 资本预算 D. 非财务预算 ...
13. 对新客户资信的了解,一般应考虑的内容包括( )。 A. 客户的合法性 B. 银行对客户的信誉评估 C. 对客户销售款的回笼天数 D. 客户对本企业全年执行赊销协议的情况和付款情况 E. 客户与其他供应商的业务往来情况。 ...
3. 管理文件一般包括( )。 A. 组织结构图 B. 岗位责任制 C. 业务流程图 D. 流程图 E. 矩阵图 ...
18. 风险识别的方法具体包括 ( )。 A. 风险清单法 B. 流程图分析法 C. 财务报表分析法 D. 风险因素分析法 E. 直线图法 ...
8. 货币资金业务的不相容岗位至少应当包括( )。 A. 货币资金支付的审批与执行 B. 货币资金的保管 C. 货币资金的盘点清查 D. 货币资金的会计记录 E. 货币资金的审计监督 ...
3. 在整个内部控制体系中,核心和关键的控制是( )。 A. 董事会控制 B. 管理控制 C. 会计控制 D. 法规控制 ...
21. _________ the workers are unskilled. A. A number of B. A quantity of C. An amount of D. The number of ...
11. I’m looking forward _______ you in the near future. A. to seeing B. to see C. seeing D. seen ...
1. If I ________ you, I would not do it. A. am B. was C. have been D. were ...
16. Husband: Tell you what, dear. I just got promoted. Wife: Really? ______. A. Take it easy. B. Oh, I'm thrilled. C. It's unexpected. D. You'll work hard later on, I guess. ...
6. I am committed _______ part in the meeting. A. to taking B. to take C. taking D. taken ...
11. While traveling in France, he __________some everyday French. A. gave up B. picked up C. drew up D. got up ...
16. When I first arrived in Japan, I was surprised ________ the way people greeted each other. A. of B. to C. with D. at ...
21. He was attending a meeting, ________he would have come to your party yesterday. A. unless B. when C. but D. or ...
11. The police are ________ the two missing children. A. looking out B. looking after C. looking for D. looking on ...
1. ______ his lecture is short, it gives us a clear picture of the new program. A. If B. Because C. Although D. When ...
25. Only native-born citizens are _______ for the U.S. Presidency. A. adequate B. able C. intellect D. eligible ...
15. The boy’s laziness _______ his failure in the exams. A. resulted from B. brought in C. resulted in D. led into ...
5. He boasted to be able to drive a car, but _____ fact, he has no drive license. A. for B. on C. in D. out ...
29. Students are expected to pay the loan back ________ they are earning enough. A. so far as B. now that C. even if D. as soon as ...
19. He forgot about _______ him to attend my wife’s birthday party. A. I asking B. my asking C. me to ask D. mine to ask ...
9. Nick asked the teacher a question, and the teacher ______ him to Chapter 2. A. referred B. led C. told D. taught ...
2. Rockwatch—The Best Club on Earth If you are a young person and interested in geology(地质学) ,then Rockwatch is the club for you. When You Join New memberships receive a Rockwatch Rox file each. This has the information and top ...
23. They had talked only for a few minutes _______ they found they were of different opinions. A. unless B. while C. before D. once ...
13. Wealth, education and occupation vary greatly ________ members of the middle class. A. among B. between C. from D. inside ...
3. You’d better _______ advice before making a project plan. A. put down B. take in C. turn out D. ask for ...
18. Four runners run at ______ time. The judges will ______ each of them. A. a,time B. one, time C. a, make time D. one,make time ...
8. The members of the club wouldn't run a _____ in entrusting(委托) the organization to an unreliable person. A. danger B. risk C. hazard D. chance ...
23. When I worked as the general manager of the firm, I sometimes had _____ to visit London on business. A. opportunity B. possibility C. occasion D. chance ...
13. _____ this is only a small town, it’s crowded tourists who come here all year round. A. Since B. Unless C. Once D. Although ...
3. David has made great progress recently. - _______ ,and _______ . A. So he was,so you have B. So he has,so have you C. So has he,so have you D. So has he,so you have ...
18. Cotton production has been ________ the decline these years. A. down B. on C. at D. under ...
8. His son is _____ for the medical profession A. to intend B. intended C. intending D. being intended ...
1. Even if you are a good high-jumper, you can jump only about seven feet off the ground. You cannot jump any higher because the earth pulls you hard. The pull of the earth is called gravity. You can easily find out the pull of t...
23. We volunteered to collect money to help the ______ of the tsunami. A. victims B. folks C. fellows D. villagers ...
13. You can’t imagine that a gentleman ____ be so rude to a lady. A. need B. should C. may D. would ...
3. My knowledge of Hong Kong came only from some movies: a____ of criminals are pursued by the police in the narrow streets and then they have a fight. A. group B. team C. class D. gang ...
28. The tragedy of the innocent young Brazilian boy killed by the British police has put the British police in a difficult________. A. occasion B. case C. situation D. background ...
18. You can’t imagine that a gentleman ____ be so rude to a lady. A. need B. should C. may D. would ...
8. At the______ of the century, Shanghai is developing at a rapid speed. A. turn B. change C. age D. time ...
1. Even if you are a good high-jumper, you can jump only about seven feet off the ground. You cannot jump any higher because the earth pulls you hard. The pull of the earth is called gravity. You can easily find out the pull of the ea...
23. Under good treatment, Linda is going to beginning to __ __and will soon recover. A. pick up B. pick out C. turn up D. show up ...
13. _________ most students, she was always well prepared and never came to class late. A. Like B. As C. For D. To ...
3. The computer was one of the greatest______ in the 20th century. A. inventions B. discoveries C. findings D. explorations ...
3. 按分部编报财务资料的适用范围主要是指 ( ) A. 上市公司 B. 小型企业 C. 大型企业 D. 在收入、资产等方面占有重要地位的子公司 E. 非营利组织 ...
8. 如果会计要想如实反映其所拟反映的经济事项,就必须根据它的实质和经济现实,而不是仅仅考虑它们的法律形式。这是指国际会计准则提出的( ) A. 审慎原则 B. 实质重于形式原则 C. 如实反映原则 D. 重要性原则 ...
8. 分部报告的其他内容应提供的信息有( ) A. 国外的业务经营 B. 出口销售情况 C. 主要客户内容 D. 国外一般客户的情况 E. 国内一般客户的情况 ...
13. 美国财务会计委员会第十四号准则规定,确定编报分部的外部销售额应占汇总外部销售额的( )以上。 A. 50% B. 60% C. 70% D. 75% ...