解放军文职招聘考试审计重要性标准的初步评估-解放军文职人员招聘-军队文职考试-红师教育
发布时间：2017-08-1822:36:23一、审计重要性标准的初步评估（一）1．会计报表层次的重要性水平根据资产负债表计算的重要性水平=4000*0.5%=20万元根据利润表计算的重要性水平=800*5%=40万元根据稳健性原则，会计报表层次的重要性水平确定为20万元。2．问题（1）、（2）涉及违反会计准则与会计制度的问题，性质严重，尽管金额不大，但属于重大错报；问题（3），存货低估16万元，达到会计报表层次重要性水平的80%，超过了存货的可容忍误差，属于存货项目的重大错报。3．因所发现问题的性质重要或金额重大，因此，应当在审计实施过程中实施追加审计程序，或提请被审计单位调整会计报表。4．在审计报告阶段，如果被审计单位调整了所有的重大错报或漏报，使会计报表反映公允，审计人员可以发表无保留意见；如果尚未调整的错报的性质严重，或其汇总数可能影响个别会计报表使用者的决策，但就会计报表整体而言是公允的，审计人员应当发表保留意见；如果尚未调整的错报的性质极其严重，或其汇总数可能影响大多数会计报表使用者的决策，使会计报表整体不公允的，审计人员就应当发表否定意见。（二）乙方案较为合理。因为现金账户属于重要的资产账户，其重要性水平应当从严制定；而应收账款和存货项目出现错报或漏报的可能性较大，为节约审计成本，其重要性水平可确定得高些；固定资产项目出现错报或漏报的可能性较小，可将其重要性水平确定得低些。因此，乙方案较为合理。
解放军文职招聘考试登月的重要性-解放军文职人员招聘-军队文职考试-红师教育
发布时间：2017-12-2821:57:56Topic6:SpacetraveltotheMoonisoftencitedasonegiantleapformankind.Yetsomepeoplearguethatthisachievementmadelittledifferencetoourdailylives.Whatisyouropinion?登月的重要性体现在三方面，科学（science)、开发思维（inspiration}和能源（resources):科学调查：提供一个平台去观察宇宙(observetheuniverse)如何结合人和机器探索行星表面(combineeffortsofbothhumansandmachinesinexploringaplanetarysurface)；开发思维：激发人们的想像力（triggerimagination),敢于面对新领域的未知因素和挑战(confrontingunknownsandchallengesonnewfrontiers)；用于探索月球的科技可以转为民用(convertedforciviluse)，促进科技发展；能源开发：月球上有水存在(WaterexistsinthedarkandcoldregionsnearthepolesoftheMoon.),可以开发能源。反对登月的可能意见：消耗资源和时间（consumeresourcesandtaketime)，而没太大的效果（benefitsarelimited)；分散政府和公众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.近义词表1.feat=achievement=accomplishment：成就2.relevance=significance=importance=weight:重要性3.explicit=overt:明显的4.observe=watch=monitor:观察5.unravel=findananswerto=workout:揭开，解开6.unknown=mysterious=unfamiliar;神秘的，未知的7.feasible=practicable=viable=practical=realistic:可行的，实际的8.obtainable=available=accessible:可以获寻的，可以得到的9.preliminary=initial=preceding:最初的;初步的10.imperative=necessary=essential=critical=vital:必要的，关键的11.forthetimebeing=fornow=forthemoment:现在，暂时12.gateway=entry=doorway=access:入口，通道
