2020-03-18 13:21:15发布时间：2017-08-18 22:36:23一、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= 4 000 *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。
发布时间：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(observe the universe) 如何结合人和机器探索行星表面 (combine efforts of both humans and machines in exploring a planetary surface)；开发思维：激发人们的想像力（trigger imagination),敢于面对新领域的未知因素和挑战(confronting unknowns and challenges on new frontiers)；用于探索月球的科技可以转为民用 (converted for civil use)，促进科技发展；能源开发：月球上有水存在 (Water exists in the dark and cold regions near the poles of the Moon.),可以开发能源。反对登月的可能意见：消耗资源和时间（consume resources and take time)，而没太大的效果（benefits are limited)；分散政府和公众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=find an answer to=work out: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. for the time being=for now=for the moment:现在，暂时 12. gateway=entry=doorway=access: 入口 ，通道
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