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【单选题】
48().
A．lake
B．river
C．mountains
D．hills
A.
The lake lay before me, blue and peaceful, in the evening (36) . On either side the mountains rose sharply surrounding it in a kind of bowl. A few sheep (37) their sides here and there and a cow was (38) with eating on the lower slopes. The place was so far away, so untouched by human work that it seemed the very place to (39) . Even Higgs, I thought, won’t be able to find me here.
B.
I sat down by the edge of the lake, and pulled (40) my shoes and socks, put my (41) in the water. It was cold, like ice. After a moment I (42) over and spread some of the (43) on my hot face. I could see myself faintly in the water staring at me like a (44) .
C.
I realized suddenly how (45) I was of running away. Surely, I thought I could live here for a few days, out of (46) of Higgs and his men. While I tried to (47) some plans for the future, I found a tiny cottage on the far side of the (48) with some smoke coming from its roof. I still had a little money. Perhaps they would give me a (49) and some food.
D.
As I watched, a man came out of the house and down to a little (50) at the lakeside. He got into it and began to move (51) towards my side. I could not see his (52) at first. He continued calmly (53) the lake, and when he was about halfway, he rested his oars and the boat drifted into a patch of sunlight. He (54) a hand in a friendly way of greeting. I Was about to raise mine, (55) all at once, I saw his face clearly, it was Higgs!
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【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 抽样风险是注册会计师依据抽样结果得出的结论与审计对象总体不相符的可能性。以下选项中，( )将造成抽样风险。
A.
信赖过度
B.
未能找出样本文件中的错报
C.
运用了不切合审计目标的程序
D.
错误解释样本结果
【多选题】S注册会计师和其助理人员到安源公司对2005年度会计报表进行审计，其助理人员主要负责购货与付款循环和生产循环的审计事项，在完成分配的项目后，S注册会计师对其工作底稿进行检查，请代为作出专业判断。 S注册会计师因在下列事项中与公司未能达成一致意见，请代为作出专业判断，错误的有( )。
A.
根据公司董事会对公司管理层经营绩效考核办法，预计2005年度应发放奖励200万元，但公司认为尚未经董事会最终确认，不同意在2005年度预计奖金
B.
公司认为，因每隔三年都要对主要生产设备大修理，所以发生的大修理费要在大修间隔期内平均摊销
C.
无形资产中反映的出让土地，因公司2005年开始自建办公房屋，所以将其价值从“无形资产”转到“固定资产”中单独反映
D.
预付账款已经超过三年，注册会计师要求将其转到“其他应收账”反映，并计提坏账准备
【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 P公司应收账款的编号为0001至8000，注册会计师拟选择其中40张进行函证。要求：如采用系统抽样法选择样本，且确...
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0020
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0220
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0820
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B．0020
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0025
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0035
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0070
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0080
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0120
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【单选题】29(). A. in B. for C. on D. of
A.
According to Crevecoeur, (26) settled in Pennsylvania in the 18th century, the American in those days had the mixed blood of Europeans or their descendants without (27) into consideration other nationalities (28) as American Indians and blacks. Today, the picture of an American is more complex. In American families, there may be sons-in-law or daughters-in-law with European descend ants or Afro-Americans or Asian immigrants although these mixed blood families of whites with other blacks or Asians are (29) the minority. To understand this American, let us go back to American past.
B.
The American continents were peopled (30) a result of two long continuing immigration movements, the first from Asia, and the second from Europe and Africa. The first movement began probably 25,000 years ago when Siberian tribes, in (31) of new hunting grounds or of refuge from pursuing enemies, crossed over the Bering Strait to Alaska. By 1492, over 10 -20 million people, mistakenly (32) Indians by Christopher Columbus, inhabited the Americas. They developed their own aboriginal cultures, which ranged from the simple (33) the complex, from those of the primitive tribes to the brilliant civilizations of the Aztecs, the Incas and the Mayas. But their technological development had lagged (34) that of Europe and Asia.
C.
The (35) migration to the Americas began with the expansion of Europe at the start of the modern period from the 16th century. In 1492, Columbus persuaded the king and queen of Spain to finance his voyage. He believed that by sailing west from Europe, he could reach the Far East. He never succeeded, but instead he landed on one of the Bahama Islands in the Caribbean Sea and "dis covered" the New World. Based (36) Columbus’s discovery, the Spanish king could claim the territory in the Americas and later Spain conquered the new land and established a huge empire and grabbed enormous wealth from the Indians. In 1497, another Italian sailor, John Cabot who was in the service of the English king, arrived (37) today’s Canada and the English king (38) that the whole of the territory of North America (39) to England. Enforcing this claim, the Englishmen be gan to (40) permanent settlements in North America by the beginning of the 17th century.
【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 注册会计师运用分层抽样方法的主要目的是为了( )。
A.
减少样本的非抽样风险
B.
决定审计对象总体特征的正确发生率
C.
审计可能有较大错误的项目，并减少样本量
D.
无偏见地选取样本项目
相关题目：
【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 抽样风险是注册会计师依据抽样结果得出的结论与审计对象总体不相符的可能性。以下选项中，( )将造成抽样风险。
A.
信赖过度
B.
未能找出样本文件中的错报
C.
运用了不切合审计目标的程序
D.
错误解释样本结果
【多选题】S注册会计师和其助理人员到安源公司对2005年度会计报表进行审计，其助理人员主要负责购货与付款循环和生产循环的审计事项，在完成分配的项目后，S注册会计师对其工作底稿进行检查，请代为作出专业判断。 S注册会计师因在下列事项中与公司未能达成一致意见，请代为作出专业判断，错误的有( )。
A.
根据公司董事会对公司管理层经营绩效考核办法，预计2005年度应发放奖励200万元，但公司认为尚未经董事会最终确认，不同意在2005年度预计奖金
B.
公司认为，因每隔三年都要对主要生产设备大修理，所以发生的大修理费要在大修间隔期内平均摊销
C.
无形资产中反映的出让土地，因公司2005年开始自建办公房屋，所以将其价值从“无形资产”转到“固定资产”中单独反映
D.
预付账款已经超过三年，注册会计师要求将其转到“其他应收账”反映，并计提坏账准备
【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 P公司应收账款的编号为0001至8000，注册会计师拟选择其中40张进行函证。要求：如采用系统抽样法选择样本，且确...
A.
0020
B.
0220
C.
0420
D.
0620
E.
0820
F.
B．0020
G.
0025
H.
0030
I.
0035
J.
0045
.
C．0050
K.
0060
L.
0070
M.
0080
N.
0090
.
D．0040
.
0080
.
0120
.
0160
.
0200
【单选题】29(). A. in B. for C. on D. of
A.
According to Crevecoeur, (26) settled in Pennsylvania in the 18th century, the American in those days had the mixed blood of Europeans or their descendants without (27) into consideration other nationalities (28) as American Indians and blacks. Today, the picture of an American is more complex. In American families, there may be sons-in-law or daughters-in-law with European descend ants or Afro-Americans or Asian immigrants although these mixed blood families of whites with other blacks or Asians are (29) the minority. To understand this American, let us go back to American past.
B.
The American continents were peopled (30) a result of two long continuing immigration movements, the first from Asia, and the second from Europe and Africa. The first movement began probably 25,000 years ago when Siberian tribes, in (31) of new hunting grounds or of refuge from pursuing enemies, crossed over the Bering Strait to Alaska. By 1492, over 10 -20 million people, mistakenly (32) Indians by Christopher Columbus, inhabited the Americas. They developed their own aboriginal cultures, which ranged from the simple (33) the complex, from those of the primitive tribes to the brilliant civilizations of the Aztecs, the Incas and the Mayas. But their technological development had lagged (34) that of Europe and Asia.
C.
The (35) migration to the Americas began with the expansion of Europe at the start of the modern period from the 16th century. In 1492, Columbus persuaded the king and queen of Spain to finance his voyage. He believed that by sailing west from Europe, he could reach the Far East. He never succeeded, but instead he landed on one of the Bahama Islands in the Caribbean Sea and "dis covered" the New World. Based (36) Columbus’s discovery, the Spanish king could claim the territory in the Americas and later Spain conquered the new land and established a huge empire and grabbed enormous wealth from the Indians. In 1497, another Italian sailor, John Cabot who was in the service of the English king, arrived (37) today’s Canada and the English king (38) that the whole of the territory of North America (39) to England. Enforcing this claim, the Englishmen be gan to (40) permanent settlements in North America by the beginning of the 17th century.
【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 注册会计师运用分层抽样方法的主要目的是为了( )。
A.
减少样本的非抽样风险
B.
决定审计对象总体特征的正确发生率
C.
审计可能有较大错误的项目，并减少样本量
D.
无偏见地选取样本项目
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