题目内容

What colour is Lily’s sweater

A. Yellow.
B. Green.
C. Blue.

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对个人投资者从基金分配中获得的企业债券差价收入,应按规定对个人投资者征收个人所得税,税款由基金在分配时依法代扣代缴。( )

A. 对
B. 错

[A] park[B] music[C] library[D] taxi[E] worker[F] subjects[G] hotel There are many kinds of flowers in it.

Mrs. Brown had a small garden behind her house, and in the spring she planted some vegetables in it. She looked after them very carefully, and when summer came they looked very nice. One evening Mrs. Brown looked at her vegetables and said, "Tomorrow I am going to pick them, and then we can eat them. "But early the next morning, her son ran into the kitchen and shouted, "Mum, Mum! Come quickly! Our neighbor’s ducks are in the garden and they are eating our vegetables!" Mrs. Brown ran out, but it was too late! All the vegetables were finished! Mrs. Brown cried, and her neighbor was very sorry, but that was the end of the vegetables. Then a few days before Christmas, the neighbor brought Mrs. Brown a parcel (bt). In it was a beautiful fat duck, and on it was a piece of paper with the words" Enjoy your vegetables!\ When Christmas came, Mrs. Brown’s neighbor sent her a duck for her vegetables.

A. Right.
B. Wrong.
C. Doesn’t say.

2012年年初,ABC会计师事务所接受委托对H企业2011年12月31日与财务报表相关的内部控制进行审核。在审核中发现,H企业仓库保管员负责登记存货明细账,以便对仓库中所有存货项目的收、发、存进行永续记录。当收到验收部门送交的存货和验收单后,根据验收单登记存货领料单。平时,各车间或其他部门如果需要领取原材料,都可以填写领料单,仓库保管员根据领料单发出原材料。公司辅助材料的用量很少,因此领取辅助材料时,没有要求使用领料单。各车间经常有辅助材料剩余(根据每天特定工作购买而未消耗掉,但其实还可再为其他工作所用的),这些材料由车间自行保管,无须通知仓库。如果仓库保管员有时间,偶尔也会对存货进行实地盘点。 针对该企业存货内部控制上的缺陷,提出改进建议。

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