题目内容

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？（）

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 does the woman mean？（）

A. She likes the man’s jacket.
B. The man should not put on his jacket.
C. It’s time for the man to go home.
D. The man can take off his jacket.

注册会计师张敏负责对海洋公司2007年度财务报表进行审计，在完成审计工作时，张敏需要考虑以下事项，请代为做出正确判断。注册会计师对财务报表进行审计时，一般无须专门对期初余额发表审计意见。在以下对其含义进行的各种表述中，不正确的表述是( )。

A. 即使期初余额存在重大错报，也可能不在审计意见中反映
B. 如期初余额存在影响本期报表的重大错报，则应在审计意见中反映
C. 如期初余额不存在影响本期财务报表的重大错报，则无须在审计意见中反映
D. 无论期初余额是否存在影响本期报表的重大错报，都应在审计意见中反映

(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。)申花会计师事务所的注册会计师王刚为戊公司2007年度财务报表审计的项目负责人，对于戊公司审计过程中助理人员提出的问题，请代为做出正确的判断；鉴证业务分为基于责任方认定的业务和直接报告业务，鉴证业务涉及的三方关系中，不同情况下的责任方是指( )。

A. 在直接报告业务中，对鉴证对象负责的组织或人员
B. 在直接报告业务中，对鉴证对象信息负责的组织或人员
C. 在基于责任方认定的业务中，对鉴证对象信息负责的组织或人员
D. 在基于责任方认定的业务中，对鉴证对象负责的组织或人员