题目内容
（请给出正确答案）
A.存货监盘的目标、范围及时间安排
B.存货监盘的要点及关注事项
C.参加存货监盘人员的分工
D.复核或与管理层讨论其存货盘点计划的时间安排
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更多“根据案例，回答 25～29 题： 辛注册会计师负责对J公司2…”相关的问题
阅读《李将军列传》中的一段文字，回答下列 27～29 小题。
第 27 题 解释这段文字中加点字的含义。
陈：
所：
会：
之：
假定某一股票的现价为32美元.如果某投资者认为这以后的3个月中股票价格不可能发生重大变化，现在3个月期看涨期权的市场价格如下表所示。根据以上资料，回答下列问题。3个月后投资者获得了最大利润，当时股票价格为()美元。
A.25
B.29
C.30
D.34
A.3
B.19
C.29
D.63
根据以下材料回答第 21～30 题：
I can clearly remember the first time I met Mr. Andrews, my old headmaster, （21） that was over twenty years ago . During the war ,I was at school in the north of England . As soon as it ended, my family returned to London. There were not enough schools left for children to go to and my father had to go from one school to another, asking them to （22） me as a pupil . I used to go with him but he had such a （23） time trying to persuade people even to see him that I seldom had to do any tests. We had been to all the schools near where we lived ,but the more （24） my father argued ,the more it became. In the end ,we went to a school about five miles away from home. The headmaster kept us waiting for （25） an hour. While we were waiting , I （26） around at the school building ,which was one of those old Victorian structures, completely out of date but still standing. I could hear the boys playing in the playground outside when the headmaster’s secretary finally （27） us into his office. Mr. Andrews spoke to me first ,“Why do you want to come here ？” he asked. I had been thinking of saying something about studying but couldn’t （28） remembering the boys outside .“I don’t know anyone in London, ” I said . “I like to play with the other boys. I like to read a lot of books too,” I （29） . “All right ,”Mr. Andrews said . “We have one place （30） ,in face.”
My two years at that school were among the happiest of my life.
第 21 题 填入（21）处的最佳答案是（）。
A．if
B．despite
C．although
D．since
阅读庄子《秋水》中的一段文字，然后回答 27～29 小题。
秋水时至，百川灌河；泾流之大，两涘渚崖之间，不辩牛马。于是焉河伯欣然自喜，以天下之美为尽在己。顺流而东行，至于北海，东面而视，不见水端。于是焉河伯始旋其面目，望洋向若而叹日：“野语有之日，‘闻道百，以为莫己若’者，我之谓也。且夫我尝闻少仲尼之闻而轻伯夷之义者，始吾弗信；今我睹子之难穷也，吾非至于子之门则殆矣，吾长见笑于大方之家。”
第 27 题 河伯为什么会“旋其面目，望洋向若而叹”？(4分)
A.2×11年2月1日J公司发生重大诉讼
B.2×11年2月10日J公司于20×7年确认的一笔大额销售被退回
C.2×11年2月15日J公司发行债券
D.2×11年3月14日开始外汇汇率发生重大变化
A.根据已经确认期末的存货余额，倒推期初存货余额并予以确认
B.如果期初余额对本期财务报表有影响，并且被审计单位拒绝调整应发表保留意见或否定意见的审计报告
C.只有当期初余额对于本期财务报表而言是重要的，注册会计师才需要对其予以特别关注并实施专门的审计程序
D.如果上期财务报表虽经前任注册会计师审计但通过实施其他审计程序也未能得到有关期初余额充分适当的审计证据，则应当实施相应的审计程序
阅读下面一段课文，回答下列 27～29 小题。
第 27 题 如何理解诗中比喻句的含义？
A.要求统计人员篡改统计资料
B.自行修改统计资料
C.打击报复拒绝统计违法行为的人员
D.对本地方发生的严重统计违法行为失察
