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)布時間：2017-08-18 22:36:23一、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= 4 000 *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)整的錯報(bào)的性質(zhì)嚴(yán)重，或其匯總數(shù)可能影響個別會計(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)布時間：2017-12-28 21:57:56Topic 6: Space travel to the Moon is often cited as one giant leap for mankind. Yet some people argue that this achievement made little difference to our daily lives. What is your opinion?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：提供一個平臺去觀察宇宙(observe the universe) 如何結(jié)合人和機(jī)器探索行星表面 (combine efforts of both humans and machines in exploring a planetary surface)；開發(fā)思維：激發(fā)人們的想像力（trigger imagination),敢于面對新領(lǐng)域的未知因素和挑戰(zhàn)(confronting unknowns and challenges on new frontiers)；用于探索月球的科技可以轉(zhuǎn)為民用 (converted for civil use)，促進(jìn)科技發(fā)展；能源開發(fā)：月球上有水存在 (Water exists in the dark and cold regions near the poles of the Moon.),可以開發(fā)能源。反對登月的可能意見：消耗資源和時間（consume resources and take time)，而沒太大的效果（benefits are limited)；分散政府和公眾在一些更重要事情上的注意力（distract the government and the public from some more significant issues)范文The idea of travelling through space, even living and working on other planets, has fascinated people for centuries. Despite numerous setbacks and daunting expenditures, travelling in the outer space has never failed to attract people"s attention and provoke controversy. Sixty years after the first Moon landing, people question whether the feat, previously thought of as a giant leap for mankind, has substantially benefited people"s lives. In my opinion, landing on the Moon has enormous relevance for the quality of life, albeit not always explicit.The first implication of Moon landing is reflected in the likelihood of travelling on other planets. Moon, as the object in the outer space closet to the Earth, can serve as a launch site for the journeys to other planets. Having no atmosphere, the Moon is a permanent base for people to observe the universe easily and provide them with sufficient evidence they require for decision making on a great many significant issues, which are likely to have direct impact on them. For example, one can learn more about the treat of potentially hazardous objects that are Likely to hit the Earth and destroy our civilization.Another remarkable breakthrough made by the Moon landing is that it reignites people"s enthusiasm in the natural sciences. When today"s youths become increasingly interested in such subjects as commerce, finance and business, space exploration successfully attracts and retains talents in space-related technologies. These young minds are convinced that travelling the unknown of the universe is feasible ， despite many challenges. They are inspired to think for the future, instead of being preoccupied with contemporary issues only.It should also be noted that the Moon has water, the basic resource for people"s survival, and it abounds in solar energy, a clean and readily obtainable resource. It is also believed that minerals are plentiful there to be exploited. Some day, if people are forced to move off the Earth, the Moon might be the best shelter. Although people have not yet fully explored this possibility at this stage, preliminary investigation is imperative.Based on the above-mentioned facts, one can conclude that the Moon landing greatly impacts on distant future, although its effect is not apparent for the time being. The Moon is the eventual gateway to other planets and potentially the place of residence for the future generations. The scientific knowledge and economic benefits to be gained by building a sustainable Moon base are huge.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=find an answer to=work out: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. for the time being=for now=for the moment:現(xiàn)在，暫時 12. gateway=entry=doorway=access: 入口 ，通道
