题目内容

H公司是一家工业制造性企业，拥有大量的存货，内部控制较完善。A注册会计师是H公司2006年度会计报表审计的项目经理，在对审计工作底稿复核过程中，注意到以下事项，请代为判断注册会计师A和助理人员的措施是否得当或得出的相关审计结论是否正确。
助理人员在对存货监盘时，发现有一批存货盘点的工作量较大，H公司对存货实行永续盘存制度，助理人员拟采用审查公司的有关存货的收发记录代替。()

A. 正确
B. 错误

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听力原文：Q: What are the two speakers doing？
(16)

A. They are talking on the phone.
B. They are touring the city together.
C. They are looking for a hotel.
D. They are checking in at a hotel.

听力原文：Q: When will the two speakers meet？
(15)

A. On Thursday.
B. On Friday.
C. On Saturday.
D. On Sunday.

S公司拥有X有限公司80%表决权资本，故已按规定将X公司纳入合并会计报表范围。S公司与x有限公司发生商品购销业务，在2006年度合并会计报表附注的“本公司与关联方的交易”进行了披露。()

A. 正确
B. 错误

Section B
Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. The conversations and the questions will be spoken only once. When you hear a question, you should choose the correct answer from the 4 choices marked A, B, C, and D.
听力原文：M: Good morning, madam. Can I help you？
W: I'd like to see some handbags.
M: Here they are. They are in many sizes and shapes. The black one with flowers is very popular. So is the white one.
W: They do look very nice. I can't make up my mind.
M: Why don't you take both？ I' m sure your friends will like them.
W: That's a good idea. I'll take them both then.
M: Let me wrap them up for you.
W: How much do they cost？
M: Sixty-five yuan in all.
6. Q: What does the woman want to buy？
(10)

A. Handbags.
B. Flowers.
C. Black flowers.
D. Both the black and the white flowers.