解放軍文職招聘考試審計(jì)重要性標(biāo)準(zhǔn)的初步評估-解放軍文職人員招聘-軍隊(duì)文職考試-紅師教育
發(fā)布時(shí)間：2017-08-1822:36:23一、審計(jì)重要性標(biāo)準(zhǔn)的初步評估（一）1．會計(jì)報(bào)表層次的重要性水平根據(jù)資產(chǎn)負(fù)債表計(jì)算的重要性水平=4000*0.5%=20萬元根據(jù)利潤表計(jì)算的重要性水平=800*5%=40萬元根據(jù)穩(wěn)健性原則，會計(jì)報(bào)表層次的重要性水平確定為20萬元。2．問題（1）、（2）涉及違反會計(jì)準(zhǔn)則與會計(jì)制度的問題，性質(zhì)嚴(yán)重，盡管金額不大，但屬于重大錯(cuò)報(bào)；問題（3），存貨低估16萬元，達(dá)到會計(jì)報(bào)表層次重要性水平的80%，超過了存貨的可容忍誤差，屬于存貨項(xiàng)目的重大錯(cuò)報(bào)。3．因所發(fā)現(xiàn)問題的性質(zhì)重要或金額重大，因此，應(yīng)當(dāng)在審計(jì)實(shí)施過程中實(shí)施追加審計(jì)程序，或提請被審計(jì)單位調(diào)整會計(jì)報(bào)表。4．在審計(jì)報(bào)告階段，如果被審計(jì)單位調(diào)整了所有的重大錯(cuò)報(bào)或漏報(bào)，使會計(jì)報(bào)表反映公允，審計(jì)人員可以發(fā)表無保留意見；如果尚未調(diào)整的錯(cuò)報(bào)的性質(zhì)嚴(yán)重，或其匯總數(shù)可能影響個(gè)別會計(jì)報(bào)表使用者的決策，但就會計(jì)報(bào)表整體而言是公允的，審計(jì)人員應(yīng)當(dāng)發(fā)表保留意見；如果尚未調(diào)整的錯(cuò)報(bào)的性質(zhì)極其嚴(yán)重，或其匯總數(shù)可能影響大多數(shù)會計(jì)報(bào)表使用者的決策，使會計(jì)報(bào)表整體不公允的，審計(jì)人員就應(yīng)當(dāng)發(fā)表否定意見。（二）乙方案較為合理。因?yàn)楝F(xiàn)金賬戶屬于重要的資產(chǎn)賬戶，其重要性水平應(yīng)當(dāng)從嚴(yán)制定；而應(yīng)收賬款和存貨項(xiàng)目出現(xiàn)錯(cuò)報(bào)或漏報(bào)的可能性較大，為節(jié)約審計(jì)成本，其重要性水平可確定得高些；固定資產(chǎn)項(xiàng)目出現(xiàn)錯(cuò)報(bào)或漏報(bào)的可能性較小，可將其重要性水平確定得低些。因此，乙方案較為合理。
解放軍文職招聘考試登月的重要性-解放軍文職人員招聘-軍隊(duì)文職考試-紅師教育
發(fā)布時(shí)間：2017-12-2821:57:56Topic6:SpacetraveltotheMoonisoftencitedasonegiantleapformankind.Yetsomepeoplearguethatthisachievementmadelittledifferencetoourdailylives.Whatisyouropinion?登月的重要性體現(xiàn)在三方面，科學(xué)（science)、開發(fā)思維（inspiration}和能源（resources):科學(xué)調(diào)查：提供一個(gè)平臺去觀察宇宙(observetheuniverse)如何結(jié)合人和機(jī)器探索行星表面(combineeffortsofbothhumansandmachinesinexploringaplanetarysurface)；開發(fā)思維：激發(fā)人們的想像力（triggerimagination),敢于面對新領(lǐng)域的未知因素和挑戰(zhàn)(confrontingunknownsandchallengesonnewfrontiers)；用于探索月球的科技可以轉(zhuǎn)為民用(convertedforciviluse)，促進(jìn)科技發(fā)展；能源開發(fā)：月球上有水存在(WaterexistsinthedarkandcoldregionsnearthepolesoftheMoon.),可以開發(fā)能源。反對登月的可能意見：消耗資源和時(shí)間（consumeresourcesandtaketime)，而沒太大的效果（benefitsarelimited)；分散政府和公眾在一些更重要事情上的注意力（distractthegovernmentandthepublicfromsomemoresignificantissues)范文Theideaoftravellingthroughspace,evenlivingandworkingonotherplanets,hasfascinatedpeopleforcenturies.Despitenumeroussetbacksanddauntingexpenditures,travellingintheouterspacehasneverfailedtoattractpeople"sattentionandprovokecontroversy.SixtyyearsafterthefirstMoonlanding,peoplequestionwhetherthefeat,previouslythoughtofasagiantleapformankind,hassubstantiallybenefitedpeople"slives.Inmyopinion,landingontheMoonhasenormousrelevanceforthequalityoflife,albeitnotalwaysexplicit.ThefirstimplicationofMoonlandingisreflectedinthelikelihoodoftravellingonotherplanets.Moon,astheobjectintheouterspaceclosettotheEarth,canserveasalaunchsiteforthejourneystootherplanets.Havingnoatmosphere,theMoonisapermanentbaseforpeopletoobservetheuniverseeasilyandprovidethemwithsufficientevidencetheyrequirefordecisionmakingonagreatmanysignificantissues,whicharelikelytohavedirectimpactonthem.Forexample,onecanlearnmoreaboutthetreatofpotentiallyhazardousobjectsthatareLikelytohittheEarthanddestroyourcivilization.AnotherremarkablebreakthroughmadebytheMoonlandingisthatitreignitespeople"senthusiasminthenaturalsciences.Whentoday"syouthsbecomeincreasinglyinterestedinsuchsubjectsascommerce,financeandbusiness,spaceexplorationsuccessfullyattractsandretainstalentsinspace-relatedtechnologies.Theseyoungmindsareconvincedthattravellingtheunknownoftheuniverseisfeasible，despitemanychallenges.Theyareinspiredtothinkforthefuture,insteadofbeingpreoccupiedwithcontemporaryissuesonly.ItshouldalsobenotedthattheMoonhaswater,thebasicresourceforpeople"ssurvival,anditaboundsinsolarenergy,acleanandreadilyobtainableresource.Itisalsobelievedthatmineralsareplentifultheretobeexploited.Someday,ifpeopleareforcedtomoveofftheEarth,theMoonmightbethebestshelter.Althoughpeoplehavenotyetfullyexploredthispossibilityatthisstage,preliminaryinvestigationisimperative.Basedontheabove-mentionedfacts,onecanconcludethattheMoonlandinggreatlyimpactsondistantfuture,althoughitseffectisnotapparentforthetimebeing.TheMoonistheeventualgatewaytootherplanetsandpotentiallytheplaceofresidenceforthefuturegenerations.ThescientificknowledgeandeconomicbenefitstobegainedbybuildingasustainableMoonbasearehuge.近義詞表1.feat=achievement=accomplishment：成就2.relevance=significance=importance=weight:重要性3.explicit=overt:明顯的4.observe=watch=monitor:觀察5.unravel=findananswerto=workout:揭開，解開6.unknown=mysterious=unfamiliar;神秘的，未知的7.feasible=practicable=viable=practical=realistic:可行的，實(shí)際的8.obtainable=available=accessible:可以獲尋的，可以得到的9.preliminary=initial=preceding:最初的;初步的10.imperative=necessary=essential=critical=vital:必要的，關(guān)鍵的11.forthetimebeing=fornow=forthemoment:現(xiàn)在，暫時(shí)12.gateway=entry=doorway=access:入口，通道
