Did you know that there’s a kind of bird that can sew It is called the tailorbird. It uses its mouth as a needle. It sews leaves together in the shape of a cup then it adds a layer of straw to the inside of the cup and lays its eggs there. Each bird species builds its own special kind of nest. The most common materials used for nests are grasses, branches and feathers. A bird must weave these materials into a nest. Just imagine building a house without cement or nails to hold together! Another bird is called the weaverbird. The weaverbird builds a nest that looks like a basket. The nest is shaped like a pear with a hole in the middle. The hole is the door of the nest. A third bird is called the ovenbird. The ovenbird makes a nest that is very solid. The nest is made of mud. The ovenbird forms the mud into the shape of an oven and then let it dry in the sun. The sun bakes the mud making it very hard. Not all birds make their homes in branches. Some birds build their nests on the ground while others bury their eggs under the ground. And some birds do not build nests at all. So when you look for nests and eggs in branches of the trees and bushes remember that some nests may be right under your feet. What is the ovenbird’s nest made of().
A. Branches.
B. Mud.
C. Grasses.
D. Straw.
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本题型共7大题,20小题。每小题均有多个正确答案,请从每小题的备选答案中选出你认为正确的答案,每小题所有答案选择正确的得分;不答、错答、漏答均不得分。戊注册会计师负责对E公司2009年度财务报表进行审计,在审计的过程中遇到下列有关应付账款审计的问题,请代为作出正确的专业判断。 戊注册会计师在对E公司的应付账款进行审计时,一般应选择的函证对象有( )。
A. 较大金额的债权人
B. 所有的债权人
C. 在资产负债表日金额不大甚至为零的债权人,而且不是企业重要供货人的债权人
D. 在资产负债表日金额不大甚至为零,但为企业重要供货人的债权人
Conversation 1
A. The man will go alone.
B. The woman will go alone.
C. They will go together.
D. They won’ t go together.
本题型共6大题,20小题。每小题只有一个正确答案,请从每小题的备选答案中选出一个你认为正确的答案。甲注册会计师负责A公司2009年度财务报表审计,在审计过程中,遇到以下问题,请代为作出正确的判断。 当甲注册会计师认为管理层声明的事项对A公司2009年度财务报表具有重大影响时,下列措施中不恰当的是( )。
A. 从被审计单位内部或外部获取佐证证据
B. 评价管理层声明是否合理并与获取的其他审计证据一致
C. 直接将管理层声明作为形成审计结论的审计证据
D. 考虑作出声明的人员是否熟知所声明的事项
2010年,黑龙江省全年完成全社会固定资产投资6812.6亿元,比上年增长35.5%。其中,城镇投资6292.7亿元,增长34.0%。在城镇投资中,民间投资3035.3亿元,增长52.4%;国有及国有控股投资3093.6亿元,增长19.2%;外商及港澳台投资163.8亿元,增长49.3%。装备、石化、能源、食品等四大主导产业完成投资2077.1亿元,增长37.6%,占城镇工业投资的75.9%。亿元以上建设项目1157个,比上年增加266个,完成投资2878.3亿元,增长33.8%。2010年,黑龙江省全年实现社会消费品零售总额4001.0亿元,比上年增长19.0%。按地域分,城镇零售额3547.7亿元,增长17.0%;农村零售额453.3亿元。从行业看,批发业零售额497.1亿元,增长21.4%;零售业零售额3012亿元,增长18.6%;住宿业零售额41.7亿元,增长18.6%;餐饮业零售额450.7亿元,增长19.1%。2010年,在限额以上批发零售贸易业24类产品中,其零售额均呈现增长态势,其中,建筑及装潢材料类增长1.2倍,五金、电料类增长63.3%,文化办公用品增长58.3%,家具类增长42.5%,石油及制品类增长40.1%,日用品类增长39.5%,家用电器和音像器材类增长33.1%,金银珠宝类增长31.3%,汽车类增长28.8%,食品、饮料、烟酒类增长27.1%,服装鞋帽、针纺织品类增长23.3%。 根据材料,下列说法中,一定正确的有几个() Ⅰ.2010年,限额以上批发零售业24类产品中,增长最快的是建筑及装潢材料类 Ⅱ.2010年,城镇工业投资超过3000亿元 Ⅲ.2009年,城镇投资中国有及国有控股投资约是民间投资的1.3倍 Ⅳ.2009年,全社会固定资产投资中城镇投资超过九成
A. 1个
B. 2个
C. 3个
D. 4个