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3[单选题]

注册会计师通过分析性复核发现被审计单位存货周转率波动，分析其原因，最不可能出现的情况是（） 




A. 存货成本项目发生变动

B. 存货盘存制度发生变动

C. 销售额发生大幅度变动

D. 存货核算方法发生变动


  积分
审计学
 参考答案：
 佳题速递：
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  • 题干阅读理解：根据文章内容，选择正确答案（每题10分） Team Spirit Team spirit can make or break a team. Teammates who have team spirit are better able to work together and achieve team goals. They are also more satisfied with their team activities. John Wooden, a former basketball coach at UCLA, said, “Team spirit means you are willing to sacrifice personal considerations for the welfare of all. That defines a team player.” There are certain skills team members develop that serve as good examples of team spirit. Cooperation Cooperating is simply working together as teammates for the good of the team. Cooperation is a skill that team members can sharpen during practice. For example, basketball players must practice passing the ball in different plays and situations. Team efficiency is directly related to the cooperation of its members. Acting cooperatively is a good way to show team spirit because doing so contributes to the overall success of the team. Motivation Team members must fulfil their duties with their full efforts. Staying motivated shows team spirit because it shows that you want the team to do well. This includes being motivated to give your best in practice and in competition, as well as outside of team activities. For example, a baseball player can show team spirit by being motivated to practice his swing outside of practice. Respect Respect for your fellow team members is a must. You can show respect to your teammates by treating everyone fairly and equally. Teammates also respect each other by allowing everyone to participate. Respecting fellow teammates keeps everyone in a good mood and encourages overall team spirit. For example, people can show team spirit through respect by encouraging other team members who might be struggling.   1. Teammates who have team spirit 回答ABC未回答正确答案是：B获得2.00分中的0.00分. A. can break a team B. are better able to work together and achieve team goals C. are less satisfied with their team activities 2. According to the article, team spirit means 回答ABC未回答正确答案是：C获得2.00分中的0.00分. A. cooperation and motivation B. motivation and respect C. cooperation, motivation and respect 3. Cooperation is a skill that 回答ABC未回答正确答案是：A获得2.00分中的0.00分. A. can be sharpened during practice B. is born with C. everyone should have 4. Being motivated means 回答ABC未回答正确答案是：C获得2.00分中的0.00分. A. you should compete with others B. you should practice swing outside of practice C. you should give your best in any circumstances 5. Respecting your teammates 回答ABC未回答正确答案是：B获得2.00分中的0.00分. A. can treat everyone fairly and equally B. can keep everyone in a good mood C. can discourage overall team spirit反馈解析： 1. 这是一道细节题。第一段的第二句和第三句表明，有团队精神的队友能更好地协同工作，实现团队目标，所以选B。 2. 这是一道主旨题。第一段最后一句话表明，具有团队精神的队友需要培养三种技能。短文随后三段对cooperation, motivation and respect三种技能一一进行了阐述，所以选C。 3. 这是一道细节题。第二段第二句话提到“合作是种可以在实践中增强的技能”，所以选A。 4. 这是一道推断题。第三段说到要在实践中、竞争中以及团队活动之外都做到最好，即在任何情况下都要做到最好，所以选C。 5. 这是一道细节题。答案在文章最后一段：选项A说明了尊重他人的方式，并非结果；选项B表示使每个人保持好心情；选项C表示使整体团队精神沮丧，跟文章意思恰恰相反，所以选B。商务英语4
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