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【单选题】
Some Things We Know about Language Many things about language are a mystery,and many will always remain so.But some things we do know. First,we know that all human beings have a language of some sort. There is no race of men anywhere on earth so backward that it has no language,no set of speech sounds by which the people communicate with one another. Furthermore,in historical times,there has never been a race of men without a language. Second,there is no such thing as a primitiVe language.There are many people whose cultures are undeveloped,who are,as we say,uncivilized,but the languages they speak are not primitive.In all known languages we can see eomplexities that must have heen tens of thousands of years in developing. This has not always been well understood; indeed, the direct contrary has often been stated.Popular ideas of the language of the American Indians will illustrate.Many people have supposed that the Indians communicated in a very primitive system of noises.Study has proved this to be nonsense. There are,or were,hundreds of American Indian languages,and all of them turn out to be very complicated and very old.They ale certainly different from the languages that most of us are familiar with,but they are no more primitive than Engish and Greek. A third thing we know about language is that all languages are perfectly adequate.That is,each one is a perfect means of expressing the culture of the people who speak the language. Finally,we know that language changes.It is natural and normal for language to change;the only languages which do not change are the dead ones.This is easy to understand if we look backward in time.Change goes on in all aspects of language. Grammatical features change as do speech sounds,and changes in vocabulary are sometimes very extensive and may occur very rapidly.Vocabulary is the least stable part of any language. 第 16 题 In the second paragraph the author thinks that
A.
some backward race doesn’t have a language of its own.
B.
some race in history didn’t possess a language of its own.
C.
any human race,whether backwayd or not,has a language.
D.
some races on earth can communicate without language.
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举一反三
【单选题】清洁整理客房标准的内容包括(),客房清扫基本方法,西式铺床程序、晚间服务规范、客房卫生消毒规范和客房计划卫生制度等。
A.
客房清扫前的准备
B.
服务用语的使用
C.
操作中的“三轻”要求
D.
应变能力
【单选题】《处方管理办法》中,下述说法错误的是( )
A.
适用于处方开具调剂保管相关工作的监督管理
B.
对于慢性病老年病,处方用量可适当延长,但医师应当注明理由
C.
西药和中成药、中药饮片可以分别开具处方,也可以开具一张处方
D.
开具西药中成药处方,每种药品应当另起一行,处方不超过5种药品
【单选题】注册会计师在确定重要性水平时,下列有关说法中,不正确的是( )。
A.
注册会汁师应当在制定具体审计计划时,确定财务报表层次的重要性水平
B.
在确定基准时,需要考虑是否存在特定会计主体的财务报表使用者特别关注的财务报表项目
C.
通常说来,适当的基准取决于被审计单位的具体情况,包括各类报告收益(如税前利润、营业收入、毛利和费用总额),以及所有者权益或净资产
D.
注册会计师应当确定适用于那些发生的错报金额虽然低于整体的重要性,但合理预期可能影响财务报表使用者经济决策的交易、账户余额或披露的一个或多个重要性水平
【单选题】注册会计师在确定各账户或各类交易、列报认定的重要性水平 时,不需要考虑的因素是( )。
A.
各账户或交易的性质及错报的可能性
B.
审计成本
C.
各账户或交易重要水平报表层次重要性水平的关系
D.
采用分配方法确定账户或交易层次
【多选题】下列有关重要性的表述中不正确的有( )。
A.
注册会计师在确定重要性水平时,需要考虑具体项目计量本身的固有不确定性
B.
在整个业务过程中,随着审计工作的进展,注册会计师应当根据所获得的新信息更新重要性
C.
为了确定重要性,注册会计师需要为选定的基准确定百分比时运用职业判断,通常来说,百分比越低,重要性水平就越适当
D.
注册会计师可以通过调高重要性水平,来降低审计风险
【单选题】注册会计师在确定计划的重要性水平时,不需要考虑的主要因素是:
A.
审计的目标
B.
财务报表各项目的性质及其相互关系
C.
审计的程序
D.
对被审计单位及其环境的了解
【单选题】在确定计划的重要性水平时,注册会计师不需要考虑的因素是( )。
A.
财务报表各项目的性质及其相互关系
B.
财务报表项目的金额及其波动幅度
C.
与具体项目计量相关的固有不确定性
D.
对被审计单位及其环境的了解
【单选题】注册会计师在确定重要性水平时,不需要考虑的因素有(    )
A.
内部控制与审计风险的评估结果
B.
被审计单位的要求
C.
财务报表项目的金额
D.
有关法律法规
【多选题】客房的日常清洁内容包括( )。
A.
客房的杀菌消毒
B.
客房用品的更换和补充
C.
晚间的房间整理
D.
客房内的日常清洁
【多选题】下列有关重要性的表述中不正确的有( )。
A.
注册会计师在确定重要性水平时,需要考虑具体项目计量本身的固有不确定性
B.
为在整个业务过程中,随着审计工作的进展,注册会计师应当根据所获得的新信息更新重要性
C.
为了确定重要性,注册会计师需要为选定的基准确定百分比运用职业判断,通常来说,百分比越低,重要性水平就越适当
D.
注册会计师可以通过调高重要性水平,来降低审计风险
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