ABC会计师事务所的A注册会计师系XYZ股份有限公司2006年度会计报表审计的外勤负责人。由于存货不仅种类、品种繁多,且金额很大,根据审计准则的要求,注册会计师决定对存货实施监盘程序。有以下问题需要其考虑并作出判断。
为制定存货监盘计划,注册会计师在评价被审计单位存货盘点计划时,下列情况中不恰当的是()。
A. 被审计单位决定在2006年1月4日进行存货的盘点
B. 参与盘点的人员包括了公司领导以及存储、财务、生产、采购等部门有关人员
C. 存放在外的存货盘点未进行安排
D. 由总经理主持召开盘点动员会,并布置盘点任务
Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)
NASA launched the first space mission to Pluto yesterday as a powerful rocket hurled the New Horizons spacecraft on a nine-year, three-billion-mile journey to the edge of the solar system
As it soared toward a 2007 meeting with Jupiter, whose powerful gravitational field will shoot it on its way to Pluto. Mission managers said radio communications confirmed that the 1,054-pound craft was in good health.
The $700 million mission began when a Lockheed Martin Atlas 5 rocket rose from a launching pad at the Cape Canaveral Air Force Station in Florida at 2 p.m., almost an hour later than planned because of low clouds that obscured a clear view of the flight path by tracking cameras.
Less than an hour later, all three stages of the booster rocket worked as planned, and the spacecraft separated from them and sprinted away toward deep space. The robot ship sped away at about 36,000 miles per hour, the fastest flight of any spacecraft sent from Earth, allowing it to pass the Moon in about nine hours.
"This is a historic day", said Alan Stem of the Southwest Research Institute in Boulder, Colo, the mission's principal scientist and team leader. Speaking at a news conference at the Kennedy Space Center in Florida, Dr. Stern said the timing assured that the New Horizons would arrive for its closest approach to Pluto on July 14, 2015—the 50th anniversary of the first flyby of Mars by the Mariner 4. the mission that began the exploration of the planets.
The New Horizons is powered by a small plutonium-fired electric generator. Its instruments include three cameras, for visible-light, infrared and ultraviolet images, and three spectrometers to study the composition and temperatures of Pluto's thin atmosphere and surface features. It also carries a University of Colorado dust counter, the first experiment to fly on a planetary mission that is entirely designed and operated by students. This is the only experiment that will not hibernate during the mission.
Yesterday's liftoff also paid regard to Pluto's discoverer, the astronomer Clyde W. Tombaugh, who in 1930 became the only American to find a planet in the solar system.(He died at 90 in 1997.) His widow, Patricia Tombaugh, 93, and other family members were present at the cape, and some of his remains were among the commemorative items aboard the spacecraft. "Some of Clyde's ashes are on their way to Pluto today", Dr. Stem said.
The New Horizons is to reach Jupiter's gravitational field in 13 months. The trip to Pluto will take eight more years, most of which the craft will spend in electronic "hibernation" to save power and wear on the equipment needed for its seven experiments.
In addition to the two-hour delay, the launching was postponed twice in two days—on Tuesday by strong winds at the cape and on Wednesday by a storm that caused a power; failure at the spacecraft's control center at the Johns Hopkins University Applied Physics Laboratory in Laurel. Md. Mission planners had until Feb. 14 to launch the mission this year, but only until the end of this month to use the gravity boost from Jupiter, which will shorten the trip to Pluto by five years.
In the opening paragraph, the author introduces his topic by______.
A. describing a situation
B. justifying an assumption
C. making a comparison
D. presenting a phenomenon
According to the second paragraph, the expensive art can be seen as an ideal means of ______.
A. triumph
B. appreciation
C. assessment
D. investment