题目内容

注册会计师在了解内部控制时,应当评价控制的设计,并确定其是否得到执行。评价控制的设计的下列说明不正确的是( )。

A. 如果控制设计不当,应当继续考虑控制是否得到执行
B. 控制得到执行是指某项控制存在且被审计单位正在使用,也不一定有效
C. 注册会计师在了解内部控制时,应当评价控制的设计,并确定其是否得到执行
D. 设计不当的控制可能表明内部控制存在重大缺陷,注册会计师在确定是否考虑控制得到执行时,应当首先考虑控制的设计

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注册会计师在了解被审计单位关于货币资金的内部控制后发现以下情况,其中不符合货币资金内部控制要求的是( )。

A. 被审计单位加强现金库存的管理,超过库存限额的现金及时存入银行
B. 被审计单位现金收入及时存入银行,如果存在紧急使用资金的情况应报经开户银行审查批准
C. 被审计单位由财务主管在每季度末编制银行存款余额调节表
D. 被审计单位定期检查、清理银行存款账户的开立及使用情况,发现问题及时处理

Computer people talk a lot about the need for other people to become "computer-literate", in other words, to learn to understand computers and what makes them tick. Not all experts agree, however, that this is a good idea. One pioneer, in particular, who disagrees is David Tebbutt, the founder of Computertown UK. Although many people see this as a successful attempt to bring people closer to the computer, David does not see it that way. He says that Computertown UK was formed for just the opposite reason, to bring computers to the people and make them "people-literate". David first got the idea when he visited one of America’’s best-known computer "guru" figure, Bob Albrecht, in the small university town of Palo Alto in Northern California. Albrecht had started a project called Computertown USA in the local library, and the local children used to call round every Wednesday to borrow some time on the computers there, instead of borrowing library books, Albrecht was always on hand to answer any questions and to help the children discover about computers in their own way. Over here, in Britain, Computertowns have taken off in a big way, and there are now about 40 scattered over the country. David Tebbutt thinks they are most successful when tied to a computer club. He insists there is a vast and important difference between the two, although they complement each other. The clubs cater for the enthusiasts, with some computer knowledge already, who get together and eventually form an expert computer group. This frightens away non-experts, who are happier going to Computertowns where there are computers available for them to experiment on, with experts available to encourage them and answer any questions; they are not told what to do, they find out. David Tebbutt finds it interesting to see the two different approaches working side by side. The computer experts have to learn not to tell people about computers, but have to be able to explain the answers to the questions that people really want to know. In some Computertowns there are question sessions, rather like radio phone-ins, where the experts listen to a lot of questions and then try to work out some structure to answer them. People are not having to learn computer jargons, but the experts are having to translate computer mysteries into easily understood terms; the computers are becoming "people-literate". Which of the following statements is INCORRECT

A. Computertowns in the UK have become popular.
B. Computertowns and clubs cater for different people.
Computertowns are more successful than clubs.
D. It’’s better that computertowns and clubs work together.

李某找到孙某为他开汽车运送一批假烟到邻县去卖,但在运输过程中被工商所查获。工商所依法将假烟和运送假烟的汽车扣押,并罚款1000元,责令于该月15日交清。李某拒绝罚款,与孙某合议将被扣押的汽车偷回。当晚12时许,李某携带斧头等工具与孙某潜进工商所大院内,将大门锁砍断,欲驾驶汽车冲出院外,但就在其要打开车门的一刹那,值班的工商所工作人员许某大声喝住,从值班室赶出来,拦住李某。李某抓起斧头将许某砍伤,与孙某驾驶汽车离去。为了逃脱追捕,孙某将车速调至最大,结果正好金某和赵某路过,赵某为了躲避迎面飞驰而来的汽车将另一人冯某撞倒,导致小腿骨折。而金某被汽车撞倒在地。孙某欲下车看看,李某拦住他说:“别管了,逃命要紧,金某因得不到及时救助而死亡。后得知金某是李某的仇人,李某早就在预谋如何杀掉金某。根据以上事实,回答下列75~78题。 赵某碰倒冯某的行为,应当如何评价( )。

A. 属于正当防卫
B. 属于紧急避险
C. 不需负刑事责任
D. 需要负刑事责任,但应当减轻或免除处罚

购买住房抵押支持证券的个人和机构,是房地产的间接投资者。

A. 对
B. 错

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