题目内容

Questions 19 to 21 are based on the conversation you have just heard.

A. He isn’t interested in the movie.
B. He slept through the whole movie.
C. He didn’t miss the best part of the movie.
D. He brought pillow with him.

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注册会计师甲在对S公司2013年度财务报表进行审计时，在与S公司管理层沟通后，仍有下列情况，在不考虑其他因素的情况下，则可能导致其出具否定意见的是（）。

A. 虚增的收入虽然只有11万元，但占当年利润总额的l30%
B. 70%的存货未能监盘，存货占资产总额的10%
C. 绝大多数内部控制存在严重缺陷，无法依赖
D. 长期投资已达到净资产的15%，并已在财务报表附注中予以披露

Questions 22 to 25 are based on the conversation you have just heard.

A. He didn’t finish the college.
B. He is now studying in a night school.
C. He has a Bachelor’s degree.
D. He is now a college student.

申请授信的单一法人客户应向商业银行提交的基本信息包括近三年经审计的资产负债表、利润表等；成立不足三年的客户，提交自成立以来各年度的报表。（）

A. 对
B. 错

Today, more and more college students are indulged in network games. Network games are so harmful that some of them play truant, others even commit a crime for one reason or another. What do you think of this problem Write an essay of about 400 words on the following topic:Network Games In the first part of your essay you should state clearly your main argument, and in the second part you should support your argument with appropriate details. In the last part you should bring what you have written to a natural conclusion or make a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.