题目内容

下列关于内部控制的一般考虑中不正确的是( )。

A. 建立、修正和维护公司的各项控制，并监督控制和程序得到持续有效地执行，其责任不在注册会计师
B. 公司管理当局应在综合考虑控制的成本效益的基础上，建立能为会计报表的公允表达提供合理保证的内部控制
C. 管理当局建立内部控制时应当注意，控制程序不应对工作效率或获利能力有不利影响
D. 公司建立的内部控制存在一些固有限制，因此，会计报表审计总存在一定的固有风险

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Questions 11 to 18 are based on the passage you have just heard.

A. That the man will not be able to sleep.
B. That someone will enter the back door while the man is sleeping.
C. That the lock on the door will break.
D. That the man will not be able to come back.

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Where does the conversation probably take place

At school.
B. At a bank.
C. At a hotel.

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Section ADirections: 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.

A. 7: 50.
B. 8: 50.
C. 8: 30.
D. 8: 00.

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A typical (36) language contains an applicative sub-language which approximates the mathematical abstractions of "timeless" functions applied to’ "spaceless" values, where the actual operation sequences and use of storage space during expression evaluation are organized behind the (37) . In this setting, values are data structures of low volume, typically a few computer words or less, which means that an illusion of spacelessness can be realized by having (38) results during expression evaluation stored at the discretion of the language implementation, and effecting parameter (39) and (40) operations through value copying. 38（）

A. assignment
B. design
C. value
D. dispatch

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