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【单选题】
考虑持续经营假设时,注册会计师和管理层的责任认定中,不正确的是( )。
A.
即使财务报告编制基础没有对持续经营假设作出明确规定,管理层也需要在编制财务报表时评估持续经营能力
B.
注册会计师的责任是就管理层使用的持续经营假设的适当性获取充分、适当的审计证据,并就持续经营能力是否存在重大不确定性得出结论
C.
注册会计师未在审计报告中提及持续经营的不确定性,可以视为对被审计单位持续经营能力的保证
D.
管理层对未来所有的判断都需要以作出判断时可获得的信息为基础
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参考答案:
举一反三
法国哲理小说的主要作品有( )。
A.
《波斯人信札》
B.
《老实人》
C.
《新爱洛绮丝》
D.
《爱弥儿》
E.
《熙德》
如何评价唐璜?
作品具有现实主义特点吗?
唐璜在大海的航向这一情节对深化主题有什么价值?
如何评价奥涅金?
达吉雅娜为何在作品末尾会拒绝奥涅金?
作品中达吉雅娜的梦有什么象征意义吗?
1805年左右,德国一批作家在海德堡创办了《隐士报》形成的文学流派是( )。
A.
耶拿派
B.
湖畔派
C.
海德堡浪漫派
D.
“自然派”
德国第一次提出浪漫主义名称,并且系统的阐述了前期浪漫主义文学主张的作家是( )。
A.
格林兄弟
B.
施莱格尔兄弟
C.
诺瓦利斯
D.
蒂克
海涅的早期代表作是( )。
A.
《德国——一个冬天的神话》
B.
《西里西亚的纺织工人》
C.
《论浪漫派》
D.
《罗曼采罗》
被成为法国的“莎士比亚”,写有自传体小说《一个世纪儿的忏悔》的作家是( )。
A.
乔治·桑
B.
拉马丁
C.
缪塞
D.
雨果
具有空想社会主义倾向的小说《康素爱罗》和《安吉堡的磨工》的作者是( )。
A.
乔治·桑
B.
小仲马
C.
雨果
D.
缪塞
如何评价鲍赛昂夫人?
如何评价伏脱冷?
达伊潘小姐在作品中有什么作用?
如何理解“罚”?
分析安娜悲剧产生的原因?
拉斯柯尔尼科夫有罪吗?
陀思妥耶夫斯基的四大代表作品是( )。
A.
《群魔》
B.
《白痴》
C.
《被欺凌的与被侮辱的》
D.
《罪与罚》
E.
《卡拉马佐夫兄弟》
作品是关于谁的故事?
作品中多次写到了时间,有什么意义吗?
这两个杀手的形象是什么样的?
作品中一再谈到墙,有什么意义?
作品“时间”的意义?
作品中为什么会不断重复地名和人名?
《百年孤独》写的到底是幻想还是现实?
What is the least wind speed of a hurricane?
《鼠疫》( ) A.托马斯·品钦 B.纪德 C.加缪 D.波德莱尔
A.
托马斯·品钦
B.
纪德
C.
加缪
D.
波德莱尔
Where does a typhoon usually form?
How are typhoons named?
What is the topic sentence of the first paragraph?
What’s the function of the last sentence?
What was John Koshak Jr.’s job?
With the knowledge that, although the documents have been stolen, they have not yet seen by a foreign agent.
To appreciate the poem, it must be read aloud.
I helped my mother wash clothes last Sunday, thus causing me to miss that film.
Unselfish people not only are happier but they are more successful.
pummel
A.
push forward
B.
punish severely
C.
hit with repeated blow
D.
beat heavily
gruff
A.
serious
B.
grievous
C.
rough
D.
gentle
scud
A.
go smoothly
B.
go straight and fast
C.
go up and down
D.
go violently
maroon
A.
stay brave and along
B.
leave hopeful
C.
stay helpless
D.
leave helpless and alone
tilt
A.
cultivate
B.
incline
C.
level
D.
disintegrate
letters; letter writing c ( )
machine for generating g ( )
violent windstorm h ( )
to put into water; throw water over d ( )
to rise to higher level of rank, power etc. m ( )
state in trouble or difficulty m ( )
to save from loss, fire, wreck etc. s ( )
of the mind p ( )
to strike or fill with respect combined with fear and reverence a ( )
done, carried out, with order or method m ( )
impressive or sensational s ( )
something owned p ( )
difficult or impossible to understand or comprehend i ( )
forceful, often vindictive anger w ( )
to lay waste or destroy d ( )
a place or structure to which a vessel or aircraft can be moored m ( )
to break suddenly with a brisk, sharp, cracking sound s ( )
to grasp and hold tightly. c ( )
to defeat completely and decisively o ( )
one of the glass-filled divisions of a window or door p ( )
a usually rectangular pad of heavy cloth filled with soft material or an arrangement of coiled springs, used as or on a bed m ( )
to strike or affect in a manner similar to lashing w ( )
unwilling; disinclined r ( )
Some experts believe that low mortgage rates will help to ( )  the economy.
to seek advice or information of c ( )
a person who performs or offers to perform a service of his or her own free will v ( )
One of the tests of good writing is whether or not its imagery is ( )
The group, which wants to prevent cruelty to animals, is against ( ) in medical labs.
( ) a catastrophe often makes one more sensitive to the positive aspects of life.
He ( ) to go, and nothing will stop him.
His voice  ( ) in confusion.
The path  ( ) with flowers
The  ( )  has finally gotten me today.
A  ( ) supplement is needed by people who do not consume a proper diet.
After a day’s work, he was extremely tired. He came home and  ( )  on the sofa immediately.
A  ( )  part of any health program is exercise.
By administering mouth-to-mouth resuscitation, the lifeguard ( ) the drowned man.
The ( ) of the 1960's brought back wild hairstyles and boots with mini-skirts.
There was not a single  ( )  of the recent plane crash near Los Angeles.
Theme of “Face to face with Hurricane Camille” is _____.
A.
Human being is more important than anything else in the world.
B.
John has learnt a lesson from his own experience.
C.
People suffered from such a devastating hurricane.
D.
Hurricane Camille is the greatest storm ever to hit the United States.
John Koshak Sr. is a businessman, who designs educational toys and supplies. ( )
Gulfport is a town, where the Koshaks live and which it is said that the hurricane would pummel. ( )
When the water rose above their ankles, they tried to run away, but failed. ( )
Charlie had to some extent taken upon himself the task of looking after the neighbour and her two children. ( )
When they picked up some useful things from the wrecked home, they were depressed. ( )
整整一周的大雨造成了该地区河流的外溢,许多房屋被毁,许多农田被淹。
市政府为将到来的艺术节做了周密的准备工作,一些高大的建筑物上挂起了彩灯和彩旗。
What was George Orwell’s real name?
What was George Orwell’s attitude toward colonialism, totalitarianism and imperialism?
What were the two masterpieces of George Orwell?
What is the capital city of Morocco?
What is the kinship relationship of Mohammed V, Hassan II, and Mohamad VI?
What is the state religion of Morocco?
What do the words “hack, dump, fling” indicate?
Paraphrase “After a month or two no one can even be certain where his own relatives are buried.”
inquisitive
A.
unnecessarily curious
B.
seriously urgent
C.
completely controlled
D.
ready made
navvy
A.
a ship
B.
a soldier
C.
a labourer
D.
a sailor
lucerne
A.
plant
B.
animal
C.
oil
D.
field
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