题目内容

李锐是会计师事务所派往金玛公司执行2007年度财务报表审计项目负责人。根据金玛公司生产经营的特点，确定将存货项目作为金玛公司财务报表审计的重点项目，并决定将存货内部控制的测试、存货的监盘以及存货的跌价准备作为存货审计的三个重点。请代为做出正确的专业决策。为证实金玛公司应付账款的发生和偿还记录是否完整，应实施适当的审计程序，以查找未入账的应付账款。以下各项审计程序中，可以实现上述审计目标的有( )。

A. 结合存货监盘，检查公司在资产负债表日是否存在有材料入库凭证但未收到购货发票的业务
B. 抽查金玛公司本期应付账款明细账贷方发生额，核对相应的购货发票和验收单据，确认其入账时间是否正确
C. 检查金玛公司资产负债表日后应付账款明细账借方发生额对应的相应凭证，确认其入账时间是否正确
D. 检查金玛公司资产负债表日后收到的购货发票，确认其入账时间是否正确

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These are different types of buses (range) ______ from 11 seats to 44 seats.

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What time does the man leave home？（）

At 6:40 a.m.
B. At 6:20 a.m.
C. At 7:20 a.m.
D. At 7:40 a.m.

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Section A Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. Both the dialogues and questions will be spoken only once. When you hear a question, you should decide on the correct answer from the 4 choices marked A), B), C) and D) given in your test paper Then you should mark the corresponding letter on the Answer Sheet with a single line through the center. What can we learn from the conversation？（）

A. The concert was broadcast on television.
B. Tickets for it were rather expensive.
C. Many people were present at the concert.
D. The concert lasted longer than expected.

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Task 5Wong Yin Yin, Bernice30 Woo Shan Village, Sha Tin, NTTel: 5555-5678/Pager: 5555-4321 56Personal ParticularsSex: FemaleMarital Status: SingleDate of Birth: January 11, 1976Place of Birth: Hong KongID Card No: K32087057Job objective: Business consultantEducation1994-1997: Bachelor of Business AdministrationChinese University of Hong Kong, Major in Marketing, Minor in English1988-1992: Saint Stephen's Girls' CollegeWorking Experience1996: Administrative AssistantPetra Tak China Ltd1995: Temporary ClerkCosa Libermann HK Ltd1994: Data Entry ClerkWacom HK Ltd Activities and Honours1996-7: External Vice-presidentChinese University Society of Business Administration1995-6: Team LeaderYale University & Chinese University Exchange Program1995: Outstanding StudentTai Feng Shui Outstanding Student Services AwardSkillsTyping speed: 60 wpmPC Knowledge: Microsoft Word, Excel, Windows Chinese, Power PointLanguage: Good at Cantonese, English and Mandarin, spoken and writtenInterestsTravelling, hiking, camping, reading and singingRefereesDr. Don WonProfessor, Chinese Centre, Chinese University, Sba Tin, NTTel: 5555-9988Dr. Sen Hu, Lecturer, English Centre, Chinese University, Sha Tin, NTTel: 5555-6677 How many words can Wong type per minute？（）

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