审计报告的格式与内容每日一练
【简介】感谢网友“一个吃瓜巨人”参与投稿，下面是小编收集整理的审计报告的格式与内容每日一练（共17篇），供大家参考借鉴，欢迎大家分享。
篇1：审计报告的格式与内容每日一练
一、多项选择题（每小题均有多个正确答案，请从每小题的备选答案中选出你认为正确的答案，在答题卡相应位置上用2B铅笔填涂相应答案代码。每小题所有答案选择正确的得分；不答、错答、漏答均 不得分。答案写在试题卷上无效。）
1、在完全成本法下，由标准成本中心承担责任的成本差异有（ ）。
A、变动制造费用耗费差异
B、固定制造费用耗费差异
C、固定制造费用闲置能量差异
D、固定制造费用效率差异
【答案】BD
【解析】参见教材559页，可以知道固定制造费用闲置能量差异不符合题意；同时，根据教材483页的说明，变动制造费用耗费差异应该是部门经理的责任，而不是标准成本中心的责任。
2、下列关于企业价值评估的表述中，正确的.有（ ）。 、
A、现金流量折现模型的基本思想是增量现金流量原则和时间价值原则
B、实体自由现金流量是企业可提供给全部投资人的税后现金流量之和
C、在稳定状态下实体现金流量增长率一般不等于销售收入增长率
D、在稳定状态下股权现金流量增长率一般不等于销售收入增长率
【答案】AB
3、下列关于平衡记分卡系统的表述中，正确的有（ ）。
A、平衡记分卡系统以企业发展战略为导向，将长期战略融入考核评价系统
B、平衡记分卡系统体现了“利润来自于员工”的理念
C、平衡记分卡系统构成企业绩效的全面综合评价系统
D、平衡记分卡系统引入了非财务、客户和员工等因素
【答案】ACD
【解析】参见教材584－585页。提示：平衡记分卡系统体现了“利润来自于客户”，所以，B不是答案。
4、下列各项中，与企业储备存货有关的成本有（ ）。
A、取得成本
B、管理成本
C、储存成本
D、缺货成本
【答案】ACD
【解析】见教材225页
5、下列各项中，属于约束性固定成本的有（ ）。
A、管理人员薪酬
B、折旧费“
C、职工培训费
D、研究开发支出
【答案】AB
【解析】见教材451页
6、下列各项中，属于约束性固定成本的有（ ）。
A、管理人员薪酬
B、折旧费“
C、职工培训费
D、研究开发支出
【答案】AB
【解析】见教材451页
7、下列关于股票股利、股票分割和股票回购的表述中，正确的有（ ）。
A、发放股票股利会导致股价下降，因此股票股利会使股票总市场价值下降
B、如果发放股票股利后股票的市盈率增加，则原股东所持股票的市场价值增加
C、发放股票股利和进行股票分割对企业的所有者权益各项目的影响是相同的
D、股票回购本质上是现金股利的一种替代选择，但是两者带给股东的净财富效应不同
【答案】BD
8、下列关于资本资产定价模型B系数的表述中，正确的有（ ）。
A、B系数可以为负数
B、B系数是影响证券收益的唯一因素
C、投资组合的p系数一定会比组合中任一单只证券的p系数低
D、13系数反映的是证券的系统风险
【答案】AD
篇2：年度审计报告参考内容与格式
一、合同的签订基本情况
1、承包合同的签署情况
自3月至7月共签署10份合同，其中：保洁合同3份、洗衣房委托服务合同1份、服务合同(电梯、服务队、大液体、ICU陪护)1份、卫生保洁、服务合同1份、保洁补充协议3份、洗衣房补充协议1份。
2、合同签约单位基本情况
xx保丽洁物业管理公司(简称“保丽洁公司”)成立于，注册资金500万元，具有国家二级物业管理资质。是一家集物业服务与咨询，地面养护、外墙清洁、绿化养护等服务为一体的综合性社会现代化公司，目前物业管理服务范围涉及市直机关、金融证劵、医疗卫生、超市、商务写字楼、商业街道等领域。淄博保丽洁物业管理公司自3月入驻医院，服务范围逐步扩展到保洁服务、洗衣房托管、服务委托等内容。
3、合同服务区域及内容
xx医院所属全部区域的室内外环境卫生保洁及医疗垃圾转运计电梯操作运行、服务队临床服务、静配中心药品运送、设备科设备下送、被服洗涤等服务工作。
二、合同的履行情况
(一)经济方面的履行情况
1、20XX年-20XX年期间各项服务费的支付情况
医院共支付保洁费、清洁费、物业管理费xxx万元。
(1)按照合同规定，医院支付保洁费、清洁费、物业管理费共计xx万元，其中：保洁费xx万元、清洁费xx万元、物业管理费xx万元。年度支付金额为：20XX年支付xx万元、20XX年支付xx万元、20XX年支付xx万元。
(2)20XX年支付合同外款项xx万元。其中支付新病房楼保洁费xx万元、物业管理费xx万元。
2、20XX年-20XX年期间应缴费用的交付情况
保丽洁公司按照合同规定缴纳设备折旧费、水电费、汽费共计x万元，其中：设备折旧费xx万元、水费x万元、电费x万元、汽费x万元。
(二)服务方面的履行情况
保丽洁公司按照合同规定的范围及内容，完成了全院的日常保洁、服务工作，同时对于一些临时性、应急性工作积极给予配合，较好地履行了合同规定的工作职责，基本满足了医院的卫生保洁、服务工作的需要。
三、审计过程发现的问题
(一)合同履行过程中存在的问题
1、人员未按照合同要求足员配备
根据现履行合同规定，医院现在岗工作人员应为xx人，审计过程中按照合同中的人员分布与有关科室进行沟通，发现多处存在人员配备不足现象。实际在院工作人员仅有xx人，缺xx人。其中：服务队编制为xx人，实际在岗x人，缺xx人;保洁人员xx人，实际在岗xx人，缺x人;设备科设备下送人员x人，实际在岗2人，缺1人。按照人员费用xx元/月计算，每月医院多支付xx万元。
2、医院支付合同外款项xx万元，只标注为物业管理费。未提供服务内容及范围，无法界定是否为合同范围外提供的.服务。
3、存在部分耗材由医院支付的现象
按照现履行合同的规定，医院支付服务费，保丽洁公司工料全包。-203月期间，合同实际履行过程中，医用垃圾袋由各医疗科室负担，卫生纸、洗手液、杀虫剂、蝇拍等为医院负担。其中科室负担医用垃圾袋支出为xx万元，医院负担卫生纸等支出xx万元。共计xx万元。
4、保丽洁公司服务过程中存在的问题
审计过程中采用调查表、访谈的形式对保丽洁公司的保洁及洗涤服务内容及质量进行了调查，本次调查涉及21个临床科室。临床科室对保洁工作的满意度为89.1分，洗涤工作满意度为88.8分。均未达到90分。调查结果显示的主要问题如下：
保洁方面：
(1)茶水房、卫生间等地方地面积水清理不及时。
(2)水龙头使用后关闭不及时，存在浪费水的现象。
(3)病房、污物间地面、垃圾箱周围等处清理不及时。
(4)存在公共卫生间洗澡、洗衣服现象。
(5)处置室、护士站打扫不及时。
(6)存在于患者及家属冲突现象。
(7)存在聚堆聊天、脱岗现象。
(8)病房消毒无详细记录。
洗涤方面：
(1)被服洗涤不洁净、存在残留污迹、血迹现象。
篇3：司法考试每日一练
理论法学【单选题】
关于中国古代刑罚制度的说法，下列哪一选项是错误的?( )
A、“八议”制度自曹魏《魏律》正式入律，其思想渊源为《周礼・秋官》的“八辟丽邦法”之说
B、“秋冬行刑”制度自唐代始，其理论渊源为《礼记・月令》关于秋冬季节“戮有罪，严断刑”之述
C、“大诰”是明初的一种特别刑事法规，其法律形式源自《尚书・大诰》周公对臣民之训诫
D、“明刑弼教”作为明清推行重典治国政策的思想基础，其理论依据源自《尚书・大禹谟》“明于五刑，以弼五教”之语
商经法【单选题】
依票据法原理，票据具有无因性、设权性、流通性、文义性、要式性等特征。关于票据特征的表述，下列哪一选项是错误的?( )
A、没有票据，就没有票据权利
B、任何类型的票据都必须能够进行转让
C、票据的效力不受票据赖以发生的原因行为的影响
D、票据行为的方式若存在瑕疵，不影响票据的效力
三国法【多选题】
甲国贸易公司航次承租乙国籍货轮“锦绣”号将一批货物从甲国运往中国，运输合同载有适用甲国法律的条款。“锦绣”号停靠丙国某港时与丁国籍轮“金象”号相撞，有关货损和碰撞案在中国法院审理。关于该案的法律适用，下列哪些选项是正确的?( )
A、有关航次租船运输合同的争议应适用与合同有最密切联系的法律
B、有关航次租船运输合同的争议应适用甲国法律
C、因为“锦绣”号与“金象”号的国籍不同，两轮的碰撞纠纷应适用法院地法解决
D、“锦绣”号与“金象”号的碰撞应适用丙国法律
刑诉【单选题】
在单位犯罪案件的审理程序中，如被告单位的诉讼代表人与被指控为单位犯罪直接负责的主管人员是同一人，应当由下列哪一主体另行确定被告单位诉讼代表人?( )
A、被告单位
B、被告单位的直接主管机关
C、检察院
D、法院
民诉【单选题】
关于回避，下列哪一说法是正确的?( )
A、当事人申请担任审判长的审判人员回避的，应由审委会决定
B、当事人申请陪审员回避的，应由审判长决定
C、法院驳回当事人的回避申请，当事人不服而申请复议，复议期间被申请回避人不停止参与本案的审理工作
D、如当事人申请法院翻译人员回避，可由合议庭决定
行政法【多选题】
《反不正当竞争法》规定，当事人对监督检查部门作出的处罚决定不服的，可以自收到处罚决定之日起15日内向上一级主管机关申请复议;对复议决定不服的，可以自收到复议决定书之日起15日内向法院提起诉讼;也可以直接向法院提起诉讼。某县工商局认定某企业利用广告对商品作引人误解的虚假宣传，构成不正当竞争，处10万元罚款。该企业不服，申请复议。下列哪些说法是正确的?( )
A、复议机关应当为该工商局的上一级工商局
B、申请复议期间为15日
C、如复议机关作出维持决定，该企业向法院起诉，起诉期限为15日
D、对罚款决定，该企业可以不经复议直接向法院起诉
篇4：年度审计报告内容格式
×××市审计局：
根据××审综字[19 ××]×号审计计划安排，审计小组于19××年×月×日至×月×日，对××市日用杂品公司19 × ×年度财务收支进行了就地审计。
审计总金额825万元，违纪总金额为344 144.07元。
应缴金额为48 166.40元。
现将审计结果报告如下：
一、基本情况
××市日用杂品公司是××市供销社所属中型企业19××年度与市供销社签订承包合同，实行利润递增包干。
公司下属11个独立核算单位。
该公司于l 9××年×月由行政管理型公司变成了经济实体公司(由原日杂采购站和生活采购站合并而成)。
现分为3个业务经营科室和8个行政职能科室。
主营日用杂品、兼营五交化及家用电器、家具等。
现有职工111人，固定资产103万元，自有流动资金39万元。
全年销售额l972万元，实现利润总额67.4万元。
二、发现的问题
1.弄虚作假套取资金，给×××路仓库发奖金8000元。
l9××年末，市日杂公司决定日杂站和生活站给××路仓库(都是公司所属独立核算单位)承担8000元劳动分红奖。
该款应该在税后留利中支付，而两站采取弄虚作假的手段，在1月份分别用转账支票，从销售款中套出现金给仓库，分别用仓库开出的两张4000元“苫布”假的发票列入费用，该仓库没有入账，直接给职工发奖金，严重违反了《国营企业成本管理条例》和《现金管理暂行条例》。
2.挪用流动资金22万元，建造营业楼。
该公司××日杂大楼属于用自筹资金搞的基建项目。
由于专项贷款不足，1 9××年从日杂和生活两站借用流动资金24万元，扣除两站1 9 ××年×月末自有资金账面余额2万元，实际挪用22万元用于基本建设。
3.挪用流动资金22 000元，为职工买有奖储蓄。
该公司动用现金和转账支票(流动资金)，从农行买有奖储蓄22 000元。
其中，生活站1 9××年×月和×月共买ll 000元，日杂站19××年×月和1 9××年×月共买11 000元。
此款存期为一年，利息以中奖形式支付。
现已全部还本。
该储蓄应由职工个人承担，但公司一直挂在往来账上未扣回。
收到的330元中奖款，企业没有入账，直接给职工搞福利。
4.鞭炮回扣收入款未进决算，随匿利润81164.07元。
该公司19××年末鞭炮回扣收入112 704.28元挂账，未进当年决算。
按年末鞭炮库存额81 3 505.1 5元和厂方进货回扣率4%(最高)计算，库存应留回扣32 540.21元，实际多留了801 64.07元未进决算，影响了当年利润的真实性。
5.截留出租收入列账外3620元。
该公司出租门前摊床一事，经查财会账目，没有反映有关租金收入。
经多方查证和有关人员证实.租金由行政科收到。
其中.19××年×月到×月收入1105元。
l9××年×月至×月收入251 5元，分别在保卫科和行政科有关人员手中。
三、处理意见
1.对该公司弄虚作假套取现金给××路仓库发放奖金8000元问题，根据《国务院关于违反财政法规处罚的暂行规定》第五条第一款和《现金管理暂行条例实施细则》第二十条第十款具体规定，应将违纪金额全部收缴，并处以50%罚款。
合计应缴金额12 000元。
2.对挪用流动资金22万元建造营业楼问题，根据《国务院关于违反财政法规处罚的暂行规定》第五条第四款和第九条，应_itit整账目归还原资金渠道，并按违纪额的l0%罚款22 000元。
篇5：职称英语每日一练
Engineering Ethics
Engineering ethics is attracting increasing interest in engineering universities throughout the nation, at Texas A University, evidence of this interest in professional ethics culminated in the creation of a new course in engineering ethics, as well as a project funded by the National Science Foundation to develop material for introducing ethical issues into required undergraduate engineering courses. A small group of faculty and administrators actively supported the growing effort at Texas A yet this group must now expand to meet the needs of increasing numbers of students wishing to learn more about the value implications of their actions as professional engineers.
The increasing concern for the value dimension of engineering is, at least in part, a result of the attention that the media has given to cases such as the Challenger disaster, the Kansas City Hyatt-Regency Hotel walkways collapse, and the Exxon oil spill. As a response to this concern, a new discipline, engineering ethics, is emerging. This discipline will doubtless take its place alongside such well-established fields as medical ethics, business ethics, and legal ethics.
The problem presented by this development is that most engineering professors are not prepared to introduce literature in engineering ethics into their classrooms. They are most comfortable with quantitative concepts and often do not believe they are qualified to lead class discussions on ethics. Many engineering faculty members do not think that they have the time in an already overcrowded syllabus to introduce discussions on professional ethics, or the time in their own schedules to prepare the necessary material. Hopefully, the resources presented herein will be of assistance.
1.Engineering ethics a compulsory in every institute of science and technology in the United States.
A. Right B. Wrong C. Not mentioned
2.The number of students wishingg to take the course of engineering ethics is declining at Texas A M University.
A. Right B. Wrong C. Not mentioned
3.The National Science Foundation involves itself directly in writing up material about ethical issues.
A. Right B. Wrong C. Not mentioned
4.It seems that medical ethics and business ethics are more mature than engineering ethics.
A. Right B. Wrong C. Not mentioned
5.Several engineering professors have quit from teaching to protest against the creation of a few course in engineering ethics.
A. Right B. Wrong C. Not mentioned
6.Many engineering professors may not have time to prepare material for class discussion on professional ethics.
A. Right B. Wrong C. Not mentioned
7.It is likely that following this introductory passage, the author will provide the necessary material related to the topic of engineering ethics.
A. Right B. Wrong C. Not mentioned
相关信息请访问应届毕业生职称英语
篇6：小升初语文每日一练
①唐传奇当中，有这么三个小故事，叫做《纸月》《取月》《留月》。《纸月》的故事是讲有一个人，能够剪个纸月亮照明；《取月》是说另一个人，能够把月亮拿下来放在自己怀里，没有月亮时照照；至于《取月》，是说第三个人，他能把月亮放在自己篮子里边，黑天的时候拿出来照照。
②我被这样的故事折服了。
③自然惊叹古人想得奇，想得妙，将一个围绕地球运行的冷冰冰的卫星想成了自我的襟袖之物；更慨叹那不知名的作者“创造月亮”的非凡立意。不由得想，能够作出如此想象的心，定然无比澄清清明。那神异的心壤，承接了一寸月辉，即可生出一万个月亮。
④叩问自己的心：你是不是经常犯“月亮缺乏症”？阴晦的日子，天上的月亮藏匿了，心中的月亮也跟着消亡。没有月亮的时候，光阴在身上过，竟有了鞭笞的痛感。“不是我在过日子，而是日子在过我”。我沮丧地对朋友说。回忆自己走在银辉中的模样，是那样的神清气爽，是那样的诗意盎然，是那样的海阔天空……但今天的手却是绝难伸进昨天――我够不着过去沐浴着月亮清辉的自己。行走在没有月亮的灰暗的日子里，我发现世界陡然缩小，小到只剩下了我和我的烦恼。
⑤我常常想，苦的东西每每被我们的口拒绝，苦口的药，也聪明地穿起讨好人的糖衣服。苦，攻不破我们的嘴，便来攻我们的心了。而我们的心，是那样容易失守。疾患之苦、耕耘之苦、挫败之苦、误解之苦……苦，在我们的心里奔突，如鱼得水，尤其是夜晚来临，只有枕头知道怀揣了诸多苦情的人是怎样地辗转难眠。白天被忽略的痛，此刻被无限放大，心淹在苦海里，无可逃遁。这时候月亮在哪里？天空没有月亮，心空呢？
⑥想没想过，剪个纸月亮给自己照明？
⑦创造一个月亮，其实是创造一个心情。痛苦来袭，我们习惯慨叹，习惯呼救，我们不知道，其实自我的救助往往来得更为便捷，更为有效。唐山大地震的时候，有个女孩掩埋在废墟下达八天之久，在那难熬的日日夜夜里，她不停地唱着一首一首的歌，开始是高声唱，后来是低声唱，最后是心里唱，她终于幸存下来。她不就是那个剪纸月亮给自己照明的人吗？劝慰着自己，鼓励着自己，向自己借光，偎在自己的怀里取暖，上帝也会殷勤地赶来成全。
⑧人的生命历程，说到底是心理历程。善于生活的人，定然有能力扫除心中的阴霾，给月亮一个升起的理由，给自己一个快乐的机缘。让我们揣着月朗月润的心情，走在生命绝佳的风景里。
1．给文中加点字注音。（6分）
慨叹阴晦藏匿
废墟逃遁诗意盎然
2．阅读一至三自然段，指出“我被这样的故事折服了”的原因。（6分）
3．第①段中的“纸月亮”是指
第⑥段中的“纸月亮”是指
4．联系全文，说说作者为什么要提倡“创造月亮”？（5分）
5．你如何理解作者说的面对痛苦“其实自我的救助往往来得更为便捷，更为有效。”这句话？结合你的生活体验谈谈感受。（9分）
1.小升初语文每日一练练习题以及答案
2.历年小升初语文真题试卷小升初语文试题
3.小升初语文常用知识
4.小升初语文知题目
5.小升初语文写作指导
6.小升初语文成语
7.小升初语文知识的范文
8.小升初语文知识练习
9.小升初语文改变句式精讲
10.小升初语文复习试卷
篇7：考研英语试题每日一练
考研英语试题每日一练
Its scientists were the world’s best, its workers the most skilled. America and Americans were prosperous beyond the dreams of the Europeans and Asians whose economies the war had destroyed.
解词：
prosperous:adj. 繁荣的；兴旺的
beyond：在……之外
析句：
前一句中its workers the most skilled是一个伴随状语，省略了其中的being，补齐成分后应为its workers being the most skilled。后一句中beyond the dreams of the Europeans and Asians作prosperous的状语，beyond为介词，是“超越，超出”的意思。而whose economies the war had destroyed作定语从句修饰the Europeans and Asians，原形是the war had destroyed the economies of the Europeans and Asians。
翻译：
美国的科学家是世上最优秀的，它的.工人是最富于技术的。美国的国富民强是那些经济遭到战争破坏的欧亚诸国做梦也无法达不到的。
篇8：每日一练 与手臂赘肉说再见
手臂见客的时间往往比大腿或小腿被见的时候多，对于手臂较粗的您而言，是不是一整年都穿着长袖衣服才会让您有安全感呢？现在只要每天多花一点时间，您就可以与肥肥的手臂赘肉说再见，何乐而不为呢？
方法一：
1、准备道具――哑铃或矿泉水
2、用双手虎口处轻握道具，手向上伸直
3、以数5秒的速度将双手手肘弯下，向背后伸（此时双手手臂应靠近脸庞，不可张开）
4、最低处时停约5秒
5、再以数到5秒的速度回到原姿势
方法二：
1、准备道具――椅子一张（类似饭桌前的那种即可）
2、站在椅子前，背对着
3、双手反手扶住椅子前端，两手与肩同宽
4、双脚合陇向前伸直，只以脚跟着地
5、手肘以5秒的速度向下弯（此时臀部应顺势向下）
6、到最低点时停约5秒（大腿和上身成90度）
7、再以5秒的速度回到原姿势
效果：可有效的消除手臂赘肉，使它看起来不再松松垮垮，当您走路时，不会再跟着晃个不停。
篇9：内部审计报告内容
一、内部审计报告的含义和目的
内部审计报告是内部审计人员根据完成审计任务的一般要求或具体要求，用文字的形式来说明审计目的、范围和结果，以及其他相关信息并呈送给有关部门或人员的一种正式书面文件。中期审计报告是对现场审计某一方面或具体领域审计发现的说明;最终审计报告则是整个审计过程工作的最终成果。编写审计报告是审计工作必不可少的一项既定工作，其主要的目的表现在以下两个方面。
(一)向报告的阅读者传递信息
收集、整理和记录企业管理当局控制下各类活动的真实可靠信息是内部审计人员日常工作的一个重要方面。内部审计报告就是汇集这些信息(包括令人满意的状况和不能令人满意的状况两个方面)并对之表述审计意见和建议的一种主要方式。一份真实情况良好写照的审计报告是赢得企业管理当局或董事会审计委员会对内部审计工作的信任并依赖其工作成果的一种有效工具。一份成功的审计报告必须能够准确地传递有关被审计活动的真实可靠信息，向读者表明内部审计完成丁哪些工作，还能够完成什么，管理部门应该关心而未能关心的是什么。管理人员，尤其是最高管理人员之所以能够对审计报告给予必要的关注，是因为他们认为作为组织内部一种相对独立职能工作结果的内部审计报告所收集的信息是在系统的检查和评价过程中产生的，能够较客观公正地反映事实，揭示事物的本来面目;通过审阅审计报告他们能够从不同角度来进一步熟悉和掌握在实现组织目标过程中各种活动的效率和效果。不能准确传递信息的审计报告是毫无意义可言的。
(二)说服报告的阅读者接受并采纳审计意见和建议
任何一份内部审计报告都应该表述内部审计人员对被审查活动所持的观点和看法，其中包括针对一些有害于组织目标实现的错误、缺陷或不良管理方式下产生的不规范行为所提出的改进意见。只有这些审计意见取得报告阅读者，尤其是那些有权对之采取纠正行动的管理人员(包括对存在问题负直接责任的)的认同时，内部审计报告才能真正发挥其潜在的效用，成为推动实现组织目标的有效工具。事实上，审计意见，即便是正确的审计意见也未必都能得到应有的关注，其间，审计报告不具说服力或说服力不强是其重要原因之一。因此，一份良好的审计报告在准确反映事实，传递信息的同时，还必须具有足够的说服力，能使报告的阅读者，甚至那些熟悉实情、做事谨慎的人们也能够通过阅读报告得出与审计人员相同的审计结论和建议，并充分意识到采纳审计意见的好处。只有这样才能使审计工作真正达到协助组织内成员有效地履行其职责，改进和提高工作质量的目标，才能赢得其应有的组织地位和良好声誉。
上述两个内部审计报告致力于达到的目的，也是其它报告方式应予达到的。只有这样，才能造就成功有效的审计过程，实现内部审计作为一种职能活动的总目标。
二、内部审计报告的结构和内容
由于审计活动的性质和报告方式的不同，内部审计报告可以有多种不同的类型：财务审计报告和经营审计报告;最终审计报告和中期审计报告;正式审计报告和非正式审计报告;书面审计报告和口头审计报告;综合审计报告和专题审计报告等等。在现代内部审计实务中，这些不同称谓各具特色的审计报告可以结合使用，取长补短，共同满足报告审计结果、达到报告目的的要求。按照《内部审计专业实务标准》的指导性要求，在现场审计完成之后，内部审计人员应该提交鉴认的最终审计报告;中期报告可以是书面的或口头的，也可以是正式的或非正式的。审计报告的结构和内容取决于报告的类型。下面，就书面形式的'中期审计报告和最终审计报告作一些简要介绍。
(一)中期审计报告
中期审计报告是内部审计人员在现场审计过程中就某些领域的审计发现与被审计单位适当层次管理人员进行交流，并要求他们在规定期限内给予书面答复的一种报告形式。通常，中期审计报告也称作“审计备忘录”。
篇10：内部审计报告内容
开宗明义：根据什么进行审计?本次审计要解决什么问题?审计何时间内、何范围内、何内容?审计工作人员及审计所耗时间。这里不能罗嗦，宜高度概括但不能缺项。
四、审计出的主要问题及问题形成的原因
审计出的主要问题要根据重要性(金额大小、性质、影响程度等)原则，对问题进行排序。如：重大偏离审计目标的违法问题、违规问题、高风险问题、做假帐、上报虚假的财务报告、资产不实风险等。对所有问题都要先定性质后量化。如：虚增**年度利润300万元;职务侵占公款300万元;现金短款300元;违反投资决策程序造成投资损失300万元;私设小金库300万元等等。然后逐项描述。基本要求是：让所有收到报告的人都能读懂问题的来龙去脉。
问题形成的原因可以单独写也可写在报告里，但一定要实事求是，符合客观实际。问题的原因应该明确界定出主观原因和客观原因。主观原因的表现是：明知故犯;先犯后改、改了再犯;履查履犯。客观原因的表现是：业务流程中设为非控制重点环节;内部控制点制度空白;非常情况下发生;企业发展中的新问题。所有原因均应引申其对公司发展的影响。
篇11：专项资金审计报告内容
A公司：
我们接受委托，审计了贵公司承担的“广东省产学研省部合作专项资金”项目“…………”(项目编号： ;下达文)在XXXX年XX年XX月至XXXX年XX月的收支使用情况及《……合同书》中“主要经济指标”的执行情况。贵公司的责任是提供真实、合法、完整的审计资料，我们的责任是对“广东省产学研省部合作专项资金”的收支使用情况发表审计意见。我们的审计是依据《中国注册会计师审计准则》与《……合同书》进行的。在审计过程中，我们结合贵公司的实际情况，实施了包括抽查会计记录等我们认为必要的审计程序。现将审计情况报告如下：
一、承担单位及项目基本情况
A公司系XXXX年x月x日注册成立的有限责任公司，由XXX工商行政管理局颁发企业法人营业执照，注册号：NNNNNNNN;注册资本：人民币NNNN万元;实收资本：人民币NNNN万元;法定代表人：XXX;公司住所：NNNNNNNNNNNNN。公司经营范围：xxxxxxxxXXXXXX。
项目基本情况：A公司于XXXX年XX月XX日，与B、C等单位联合申报“。。。。。。。。。”项目。经批准，于XXXX年XX月XX日被列为广东省产学研省部合作专项资金项目，项目编
XXXX年XX月XX日签订了《……合同书》。
二、项目合同有关规定
㈠ 在本项目执行期内，项目总经费为NNNN万元，其中省部产学研专项资金为XXX万元。
总经费开支预算计划为：
基建费
万元，用于…… 万元，用于…… 万元，用于…… 万元，用于…… 万元，用于…… 原材料费 设备购置及使用费 专用业务费 其他
㈡ 省部产学研专项资金XXX万元，计划分配如下：A公司 万元、B公司 万元、C公司 万元。
省部产学研专项资金应单独列帐核算，专款专用，开支预算计划为： 原材料费
万元，用于…… 万元，用于…… 万元，用于…… 设备购置及使用费 专用业务费 其他 万元，用于……
㈢地方各级政府配套资金开支预算计划为：
XXX费
XXX费 万元，用于…… 万元，用于……
XXX费
XXX费
万元，用于…… 万元，用于…… 万元，用于…… 其他费用
㈣项目完成时达到的主要经济指标：
(合同约定经济指标内容。)
三、项目合同中有关指标的执行情况
经审计，截至XXXX年XX月XX日，合同执行情况如下： ㈠ 经费到位情况：
我们根据银行存款帐单、进帐单及银行对帐单确认：已到位的项目总经费为XXXXXX万元;已到位的省部产学研专项资金为XXX万元;地方各级政府配套资金为XX万元。
㈡ 项目经费使用与管理情况：
1、省部产学研专项资金分配及单独列帐核算情况：
经核查，贵公司已经(或没有)为省部产学研专项资金单独列帐。 根据省部产学研专项资金单独列帐情况、银行对帐单等，确认省部产学研专项资金实际分配情况如下：
A公司 万元，最后到帐时间NNNN年nn月nn日
万元，最后到帐时间NNNN年nn月nn日 B公司
C 公司 万元，最后到帐时间NNNN年nn月nn日
2、地方各级政府配套资金单独列帐核算情况：
经核查，贵公司已经(或没有)为地方各级政府配套资金单独列帐。根据经费单独列帐情况、银行对帐单等，确认地方各级政府配套资金实际分配情况如下：
A公司 万元，最后到帐时间NNNN年nn月nn日
万元，最后到帐时间NNNN年nn月nn日 B公司
㈢ 项目经费支出情况：
我们根据相关帐簿及凭证，确认本项目实际支出资金XXXXX万元，其中省部产学研专项资金实际支出资金XXXX万元，地方各级政府配套资金实际支出资金XX万元，列表如下：
㈣ 项目经费支出与合同差异的情况说明：
(列明主要差异原因。)
㈤ 主要经济指标完成情况：
(根据合同约定经济指标内容进行审计。)
四、有关附件
附件一：项目专项资金审计报告附注 附件二：项目财政资金支出使用情况表 附件三：项目财政资金支出台帐 附件四：主要经济指标完成情况证明材料列表
附件五：项目财政资金购置仪器、设备等固定资产清单
XXXXXX会计师事务所(有限公司)
中国注册会计师：AAA
中国注册会计师：BBB
XXXX年XX月XX日
更多相关文章推荐：
篇12：审计报告的内容和格式
审计报告的内容和格式
简式审计报告又称短文式审计报告是指审计人员用简练的语言扼要地说明审计过程、审计结果和简略地表达审计意见的审计报告。这种报告篇幅较短，内容概括，通常用于注册会计师实施的年度会计报表审计。这种审计报告一般适用于公布的目的。为了避免混乱，其报告的格式和措辞均由职业团体作出统一的规范，因此。这种报告又称为标准审计报告。
简式审计报告一般分为两个部分，即文字说明部分 （正文）和附件部分。文字说明部分是审计报告的主要部分，记载审计报告需要说明的全部事项。文字说明部分包括审计概况、审查发现问题的说明、审计意见、有关审计人员的签章及审计报告日期，文字部分必须做到有理有据。具体又划分为范围段、说明段和意见段等三个部分。各段的表达方式、内容和运用的专业术语都必须遵守审计准则的要求。附件部分主要包括主要会计报表或与调整后的'会计报表有关的说明或解释资料。
根据《独立审计具体准则第7号——审计报告》的规定，简式审计报告应当包括下列基本内容：
1、 标题：审计报告的标题统一规范为“审计报告”。
2、 收件人：审计报告的收件人是指审计业务的委托人。审计报告应当载明收件人的全称。
3、 范围段：审计报告范围段说明审计的时间范围、业务范围及其他一般性说明。
4、 说明段：审计报告说明段应当充分叙述审计人员对审计报表所持意见的理由。包括对形成审计意见产生影响的有关事项，以及这些事项对会计报表相关项目的影响情况。
5、 意见段：审计报告意见段是审计人员根据审查情况形成的审计意见。在意见段，审计人员提出的意见应当公正、客观、实事求是，并且对所出具报告内容的正确性、合法性负责。提出的意见应根据审计结果表示无保留意见、保留意见、否定意见和拒绝表示意见，使用的专业术语应符合独立审计准则的要求。表示保留意见、否定意见或拒绝意见时，审计报告应以清楚和善意的方式在说明段陈述其全部理由。
6、 签章和会计师事务所地址：审计报告应由审计人员 （注册会计师） 签名、盖章，加盖会计师事务所公章，并标明会计师事务所的地址。
7、 报告日期：审计报告日期是指审计人员完成外勤审计工作的日期。
篇13：审计报告内容有哪些
审计报告内容有哪些
一、标准审计报告的基本要素(九个基本要素)
1.标题(1-标题);
2.收件人(2-收件人);
3.引言段(3-引言段);
4.管理层对财务报表的责任段(4-责任段);
5.注册会计师的责任段(5-责任段);
6.审计意见段(6-审计意见段);
7.注册会计师的签名和盖章(7-签名和盖章);
8.会计师事务所的名称、地址和盖章(8-名称、地址和盖章);
9.报告日期(9-报告日期)。
二、审计报告日期
1.审计报告日不应早于注册会计师获取充分、适当的审计证据(包括管理层认可对财务报表的责任且已批准财务报表的证据)，并在此基础上对财务报表形成审计意见的日期。
2.确定审计报告日期应考虑的'条件
(1)构成整套财务报表的所有报表(包括相关附注)已编制完成;
(2)被审计单位的董事会、管理层或类似机构已经认可其对财务报表负责。
3.审计报告日期的确定
(1)注册会计师在正式签署审计报告前，通常把审计报告草稿和已审计财务报表草稿一同提交给管理层;
(2)如果管理层批准并签署已审计财务报表，注册会计师即可签署审计报告;
(3)注册会计师签署审计报告的日期通常与管理层签署已审计财务报表的日期为同一天，或晚于管理层签署已审计财务报表的日期。
审 计 报 告
字(201x)***号
***公司：
我们审计了后附的***公司(以下简称:贵公司)财务报表，包括***年***月***日的资产负债表，***年度的利润表、所有者权益变动表、现金流量表和国有资产变动表以及财务报表附注。
一、管理层对财务报表的责任
按照企业会计准则的规定编制财务报表是贵公司管理层的责任。这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报;(2)选择和运用恰当的会计政策;(3)作出合理的会计估计。
二、注册会计师的责任
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。
三、审计意见
我们认为，贵公司财务报表已经按照企业会计准则的规定编制，在所有重大方面公允反映了贵公司***年***月***日的财务状况以及***年度的经营成果和现金流量。
***会计师事务所 中国注册会计师：
中国注册会计师：
***年***月***日
篇14：内部审计报告格式内容
内部审计报告格式内容
审计报告的编写是一个系统的过程，主要涉及以下几个步骤的工作内容：
一、检查审计任务的完成情况
在编写审计报告之前，对审计过程各阶段，尤其是审计实施阶段的工作完成情况进行全面的检查是非常必要的。它是审计质量控制的一项重要内容。检查的目的在于保证审计工作覆盖了审计方案既定审计范围的全部内容，所有的.审计步骤都被实施了。通常，一些较先进的内部审计组织通过核对“检查清单”来完成这项工作。
二、晕后审阅审计工作底稿
审计工作底稿是审计报告的基础，在审计过程中，审计项目主管应该联系每一个具体阶段或方面的工作，审阅工作底稿并签署责任记录，以保证每一具体的审计步骤都被有效地完成了并全部记录于工作底稿之中。工作底稿的最后审阅一般由富有经验的审计主管人员来完成。这次审阅要从根本上保证所记录的内容足以支持审计报告的内容。
三、评估审计发现的重要性
写入审计报告的审计发现应该与目标的实现有着重要联系，能够引起读者的兴趣和关注，换言之，报告中所陈述的事实和揭示的不良状况应该具有重要性，能够为读者熟悉情况，改进工作提供有价值的重要信息。在审计中，内部审计人员可能记录了很多审计发现，其中可能有些与审计目标无关或关系不大，对审计意见和建设没有多大影响。这种信息出现在审计报告中会削弱审计报告的价值和作用。重要性评估意味着对审计发现的代表性、典型性和严重性进行分析，透过现象抓住其本质，有目的、有系统、有选择地确定报告中的审计发现。
四、起草审计报告
五、与被审计单位讨论审计报告初稿
六、修改审计报告并最后定稿
篇15：初一英语寒假每日一练1
寒假每日一练（1-23） 完形填空
All over the world people enjoy taking part in sports. Taking part in sports ____1____ people’s health. Many people like to watch ____2____ play sports games. They buy tickets ____3___turn on their TV sets to sit ____4____ them.
Sports _____5___ with the seasons. People play ____6____ games in different seasons. Sometimes they play inside, and sometimes they play outside. We can ____7____ sports here and there. Some sports are rather interesting ____8___ people everywhere like them. Football, for example, is very popular in the world. People ___9_____ different countries cannot understand each other, but after a game they often become very ___10____ to each other.
( ) 1 A good for B good at C good D good to
( ) 2 A other B others C the other D the others
( ) 3 A and B but C or D so
( ) 4 A in front B in the front C in the front of D in front of
( ) 5 A change B are C play D start
( ) 6 A same B different C the same D the different
( ) 7 A see B look
( ) 8 A so that B but
( ) 9 A from B to
( ) 10 A friend
阅读理解 C find D watch C or D and C outside D inside D more friendly B friendly C friends
Once upon a time, there lived a rich man. He had a servant (仆人). He and the servant loved wine and good food very much. Each time the rich man left his home, the servant would drink the wine and eat up all the nice food in the house. The rich man knew what his servant did, but he had never caught his servant doing that.
One morning, when he left home, he said to the servant, “Here are two bottles of poison (毒药) and some nice food in the house. You must take of them.” With these words, he went out.
But the servant knew that the rich man had said was untrue. After the rich man was away from his home, he enjoyed a nice meal. Because he drank too much, he was drunk and fell to the ground. When the rich man came back, he couldn’t find his food and his wine. He became very angry. He woke the servant up. But the servant told his story very well. He said a cat had eaten up everything. He was afraid to be punished（惩罚）, so he drank the poison to kill himself.
( )26.In the story, _______ liked wine and good food very much.
A. the rich man B. the servant C. both A and B D. neither A and B
( )27.The rich man knew that it was _______ that drank the wine and ate up all the nice food.
A. the cat B. himself C. nobody D. the servant
( )28.The rich told the servant that there was poison in the two bottles, because ________.
A. there was in fact poison in the bottles
B. did not want the servant to drink his wine
C. he wanted to kill the cat
(
(
D. he wanted to kill the servant )29.In fact, _______ ate all the nice food and drank the wine. A. the servant B. cat C. the rich man D. nobody )30.From the story, we know that the servant is very _______. A. lazy B. bad C. clever D. kind
一般现在时态 按照要求改写句子
1. Daniel watches TV every evening.(改为否定句)
__________________________________________
2. I do my homework every day.(改为一般疑问句，作否定回答)
_________________________________________
3. She likes milk.(改为一般疑问句，作肯定回答)
___________________________ 4. Amy likes playing computer games.(改为一般疑问句，作否定回答)
__________________________________________
5. We go to school every morning.(改为否定句)
__________________________________________________
6. John comes from Canada（加拿大）.(对划线部分提问)
__________________________________________
7. She is a good student.(改为一般疑问句，作否定回答)
__________________________________________
句型转换
1. This is 对画线部分进行提问)
2. Ben’s bag is (对画线部分进行提问)
3. Her name is 对画线部分进行提问)
4. My phone number is 对画线部分进行提问)
5. The boy’s name is (对画线部分进行提问)
6. The picture is (对画线部分进行提问)
7. Your baseball is (对画线部分进行提问)
8. His book is (对画线部分进行提问)
Some balls are (对画线部分进行提问)
篇16：初一英语寒假每日一练1
完形填空
It was the last lesson before winter holidays. The students looked very ___1____. Their English teacher, Miss Liu, ____2____ happy, too. She __3____ them interesting stories. She sang songs _____4___ them. After that she went to the blackboard and ___5____ “smiles” on it. “This is one of the ____6___ words in English.” She said to the students. All the students laughed, and then one girl stood up and asked, “___7____ is it one of the longest words in English?” Miss Liu said ____8___ for a few seconds. Then she smiled and said, “ ___9___ there is a mile between(在….之间) the first letter and ____10_____.”
( ) 1 A well B happy C happily D sad
( ) 2 A is B looks C was D look
( ) 3 A said B told
( ) 4 A with B and C spoke D talked C from D in
( ) 5 A wrote B write C writes D to write
( ) 6 A shorter B longer C longest D shortest
( ) 7 A How B Why C Where D Which
( ) 8 A anything B something C nothing D everything
( ) 9 A So B Why C And D Because
( ) 10 A the last B last word C last D a last
阅读理解
Many students in China are learning English. Some of these students are small
children. Others are teenagers(十几岁的青少年). Many are adults. Some learn at school,
others study by themselves. A few learn English language (语言)over the radio, on television, or in films. One must work hard to learn another language.Why do all these people want to learn English? It is difficult to answer that question. Many boys and girls learn English at school because it is one of their subjects. They study their own language and maths and English ... Some people learn English because it is useful for their work. Many people often learn English for their higher sutdies, because at college or university(大学) some of their books are in English. Other people learn English because they want to read newspaper and magazines in English.
( )21. Many students in China are learning English, aren't they? ____.
A. No, they aren't B. No, they are
C. Yes, they are D. Yes, they aren't
)22. If one wants to learn another language well, he must ____.
A. learn at school B. study by himself
C. work hard D. study hard
)23. The sentence “It is difficult to answer that question” means ____.
A. that question is not difficult to answer
B. that question is difficult to answer it
C. it is difficultly to answer that question
D. it is hard to answer that question
)24. “Their own language” means ____.
A. Chinese B. English C. French D. Japanese ( ( (
( )25. What's the Chinese of “study by themselves”?
A. 和他们一起学习B. 自学
C. 向他们学习D. 通过学习
代词练习
填入正确的人称代词和物主代词
1. This isn't her knife. _________ is green.
2. These are your books，Kate. Put __________ in the desk，please.
3. They want a football. Give __________ the green one，please.
4. _____ is a boy. _____ name is Mike. Mike's friends like _____ very much.
5. My father and mother are teachers. _____ are busy.
6.You are a pupil. Is _____ brother a pupil, too?
7. Mary works in a book store. ________likes ________work very much.
8. John and I are in the same school. ________go to school together.
9. She is a friend of ________ . We knew each other two years ago.
10. I have many friends. Some of ________are good at English.
11. ---May I use ________bike?
---Sorry，________is broken.
12. Don’t put your school things here. Put ___________away.
13. We can’t find our shoes. Can you help ___________?
用括号中的适当形式填空
1. This bike is my sister`s. It belongs to ______ (她的)。
2. This isn`t my book. _______(我的) is in the bag.
3.Could_________(你)ask_________(他) to call_________(我)back?
4.Don’t forget_________（我们）.?
5._________(我们)would like to buy_________ (它们).
6. ---Who is it in this picture? ---It’s ____________(我).
7. There’s one dollar on the floor. Pick___________(它)up.
8._________（他们）are friendly to___________（你们）.
9.Does_________（他）give_______(它)to__________(她)？
10._________（他）does__________(他的')homework on Sunday.
11. Hello, may ___________ (我) speak to Jack?
12. My bag is small. Can I use ____________ (你的)?
13. That is___________(他们的) new house.
14. My ruler is long. ____________ ( 她的 ) is short.
15. __________(他的) teacher is good. ___________(她的)is good, too.
16. Mr. Green often tells ___________(我们) some stories.
17.________（他）often helps ________（我们）with our lessons.
18.Shall ________（我们）go and join ________（她们）?
19.. ________（我）want to go with ________（他们）．
20.. Could ________（你）tell ________（我）how to get to the nearest hotel?
21. Let ________（我）help ________（你们）．
寒假每日一练（1-24） 完形填空
Our school is on Zhongshan Road. There is a big garden _______ from our school. There is an apartment store ________ our school and the post office. There are ________ buildings in our school, the teaching building, the teachers’ building and the library building. The teachers in our school _______ very kind. Our school yard is vey beautiful. If you come _______ our school from the airport, ________ a taxi and go ________ the highway______ you see a bridge. Go across the bridge and ________ left. Then go straight along the Bridge Street until you see a market. Then turn left and go along Zhongshan Road, and our school is ________ the right.
( ) 1 A across B in C on D behind
( ) 2 A in B among C between D or
( ) 3 A two B three C four D five
( ) 4 A am B is
( ) 5 A from B to C are D / C back D up
( ) 6 A have B take C get D borrow
( ) 7 A on B to
第一文库网C along D up( ) 8 A when B after C until D as
( ) 9 A go B come C take D turn
( ) 10 A in B on C at D of
阅读理解
Everyone likes living in a clean and comfortant environment. If the envionment(环境) are bad, it will affect（影响）our body, and make us not feel well. Sometimes we may be terribly ill. At that time we don’t want to work, and we have to stay in bed and rest at home. So the envrionment is very important to us.
It’s germs that makes us ill. There are germs everywhere, They are very small and you can’t find them with your own eyes, but you can see them with a microscope（显微镜）They are very small and there may be hundreds of them on a very small thing, Germs can always be found in dirty water. When we look at dirty water under the microscope, we shall see them in it. Germs can also be found in air and dust（灰尘）. If you cut your finger, some of the dust from the floor may go into it, and you will have much pain in it. Sometimes the germs will go into all of your boby, and you will have pain everywhere.
To keep us healthy, we should try to our best to make our environment become cleaner and tidier. This needs us to act together.
31.The writer tell us that________.
A. we like working when we are ill
B. germs can’t live in the water.
C. we can’t feel ill if the environment is bad.
D. we feel well when the environment is good.
32.Germs are________.
A. very small things that you can’t see with your eyes.
B. the things that don’t effect people.
C. the things that you can find with your eyes.
D. the things that are very big.
33. Where can germs be found? They can be found_________.
A. on the small thing B. in air and dust
C. only in dirty water D. everywhere
34.How will you feel if germs go into the finger that is cut?
A. I will feel nothing. B. I won’t mind.
C. I will feel tense. D. I will feel painful.
35. From the passage we know that________.
A. environment doesn’t affect our life
B. we don’t need to improve our environment
C. germs may make us ill
D. if the environment is better, germs will be more.
一般现在时态 按照要求改写句子
1．This is my pencil ? (变一般疑问句)
2. These red socks are Kate’s . (变一般疑问句)
socks Kate’s ?
3. Mary does not have any books . (变肯定句)
4. She likes the black bag very much . (变为否定句)
5. I like apples. (用she改写句子)
6. It’s (对画线部分提问)
.
7. He has hamburger and apples for dinner . (变一般疑问句)
用Be动词填空
Li Fen ? No, not .
very busy? Y .
very interesting . 4. What class
5. You and I good friends .
6. The basketball club fun .
用所给动词的适当形式填空
1. Lin Tao (like) his ruler .
2. Let’s (have) ice cream .
3. Let’s (play) tennis !
4. (like) English.
(meet) you !
5. 6. I (need) some fruits.
篇17：初一英语寒假每日一练1
完形填空
A young man went to a town and ____1____ there. He ___2____ a wife, and a servant did the work in his house. The young man liked laughing a lot. He nailed(钉) the servant’s shoes in the floor____3___ Monday. ____4___ the servant put his feet in them, he ____5____. The servant was not angry.
On Tuesday the young man ____6__ a cat in the servant’s bed. The servant got into bed and touched the cat____7___ his feet. He was afraid. The young man laughed a lot again. The servant was not angry, but ___8___ with him.
Then, on Wednesday, the young man said to his servant, “You are a nice and kind man, and I am not going to be ___9___ to you again.”
The servant smiled and said, “ And I am not going to put any mud(泥)___10___ your coffee.”
( ) 1 A work B worked C works D working
( ) 2 A didn’t have B hasn’t C had D wasn’t
( ) 3A on B in C to D with
( ) 4 A So B And C When D Because
( ) 5 A angry B laughed C jumped D fell down
( ) 6 A caught B put C moved D got
( ) 7 A with B on C for D in
( ) 8 A talked B said C smiled
( ) 9 A kind B unkind
( ) 10 A on
阅读理解 B to C in D laughed C friendly D nice D with
If you go into the forest with friends, stay with them .If you don’t, you may get lost. If you do get lost, this is what you should do.
Sit down and stay where you are. Don’t try to find your friends. Let them find you. You can help them to find you by stay in one place.
There is anther way to help your friends or other people to find you. Give them a signal(信号)outing or whistling (吹口哨) three times. Stop. Then shout or whistle three times again. Any signal given three times is a call for help.
Keep on shouting or whistling, always three times togher. When people hear you, they will give two shouts or two whistles. When a signal is given twice, it is an answer to a call for help.
If you don’t think that you will get help before night comes, try to make a small room with branches.（树枝）
What should you do if you get hungry or need drinking water ? You would have to leave your little branch room to look for something to eat and drink. Don’t just walk away. Pick up small brunches and drop them as you walk so that you can find your way back.
The most important thing to do when you are lost ---stay in one place.
根据文章判断正（T）、误（F）
( )36.If you get lost in the forest, you should walk everywhere to find your friends as soon as possible.（尽快）
( )37.You can keep on shouting or whistling always three times toghether for help.
( )38.When you hear two shouts or whistles, you know that people will come to help you.
( )39.You can’t go anywhere even when you feel thirsty（口渴的） or hungry.
( )40.You can find your way back to your branch room easily without leaving any branches as you walk.
时态练习
( )1. Some are _________ in the river and some are _____ games.
A. swiming, skating B. swimming, skatingC. swimming, skateing
( )2. Look! The boy students are ___ football while the girls are ________.
A. playing, dance B. playing, dancing
C. play, dancing D. play, dance
( )4. ________ he ______ on well with his friends this term?
A. Dose, gets B. Dose, get C. is, getting D. Is, geting
( ) 5. Mr. Smith ______ short stories, but he ______ a TV play these days.
A. is writing, is writing B. is writing, writes
C. writes, is writing D. writes, writes
( )6.I _______ to the cinema. I _________ there every Sunday.
6. A. go. go B. am going, go C. go. am going D. am going, am going
( ) 7. Look. they _________ a good time, _________ they?
A. have, do B. have, don't
C. are having, are D. are having, aren't
( ) 8. You ________about the future (将来) now, ________you?
A. don't think, don't B. aren't thinking, aren't C. don't think, do D. aren't thinking, are
( )9. Who _____ over there now?
A. singing B. are sing C. is singing D. Sing
( )10. It’s eight o’clock. The students ___ an English class.
A.have B.having C.is having D.are having
( )11. Listen! The baby ____ in the next room.
A. crying B. cried C. is crying D. Cries
( )12 Look! The twins _____ new sweaters.
A. are wearing B. wearing C. are wear D. is wearing( )5. Don’t talk here. Grandparents _
用一般现在时或现在进行时填空。
1. Miss Guo___ (teach) us Chinese this term.
2. She____ (be) a very good teacher.
3. She often____ (talk) with us after class.
4. Many of us like____ (talk) with her.
5. Now, she___ (talk) with Lily2.
6. Listen! Who____(read) English?
7. Han Meimei is. She often_____(read) English in the evening.
寒假每日一练（1-26） 完形填空
The farmers were on their way home one evening___1___ a day’s work. ____2____ were tired. They happened to ___3____ the sky and saw a black cloud.
“Ah!” said one farmer, “Tomorrow we shall ____4____ rain and the rice will grow well.” The ____5____ answered, “No, the rain will kill the rice.”
So ___6_____ began to quarrel. Just then a third farmer came _____7___ and asked them ___8____ they were quarreling. Both the farmers told him ____9___ the black cloud.
“What cloud?” asked the third farmer. They all looked up at the sky. The ____10___ was no longer there.
( ) 1 A before B after C when D where
( ) 2 A Either B All C Neither D Both
( ) 3 A look at B look for C look up D look after
( ) 4 A has B have C be D being
( ) 5 A first B other C third D fourth
( ) 6 A we B you C they D he
( ) 7 A along B on C in D away
( ) 8 A what B how C why D whether
( ) 9 A for B to C of D about
( ) 10 A cloud
阅读理解
The day was like any other day in his life, Tom walked past the shop on the street comer. He stopped to look at the front row of shoes, and he felt happy to see that the pair of shoes he wanted very much were still there. Looking down, he felt sorry for himself. He really wanted to have them for his birthday.
He sadly walked away and thought how to tell his mother about it. He knew she would give him anything he liked if she could. But he also knew very well she had little money. He decided not to go home at once, as he looked worried and his mother would notice (注意) it. So he went to the park and sat on the grass. Then he saw a boy in a wheel chair (轮椅) . He noticed that the boy moved the wheel with his hands. Tom looked at him carefully and was surprised to see the boy have no feet. He looked at his own feet. “It's much better to be without shoes than without feet, ” he thought. There was no reason (理由) for him to feel so sorry and sad. He sent away and smiled, thinking he was happier.
1．Tom passed the shop______.
A．on foot
B．by bus
C．by bike
D．in a car
2．Why did Tom stop in front of the shop? Because he wanted______. [ ]
A．to buy the shoes
B．to look at the shoes he liked
C．to look at the shoes in the shop window
D．to look at the shoes on the front row B rain C home D sky
3．The pair of shoes he liked was ______. [ ]
A．too expensive B．quite cheap C．not there D．not sold yet
4．Tom went into the park because he______. [ ]
A．was thinking how to tell his mother about it
B．wanted to see the boy
C．didn't want to make his mother worried
D．he felt sad
5．From the story we can know that Tom______. [ ]
A．liked new shoes very much
B．loved his mother best
C．didn't want to go to school
D．didn't want to stay at home
动词时态能力综合测试
（ ）1.He often______his clothes on Sundays.
A. washing B. washes C. has washed D. wash
（ ）2.Im Chinese. Where______from?
A. do you come B. you are coming C. you come D. are you coming （ ）3.May______to school.
A. never walks B. is never walking C. walk never D. never is walking
（ ）4.We will start as soon as our teacher______ .
A. comes B. will come C. come D. is coming
（ ）5.How long ago______playing football?
A. have you stopped B. had you stopped C. did you stop D. do you stop （ ）6.It______ hard when I left my house .
A. is raining B. rains C. was raining D. will rain
（ ）7.I think this question______to answer.
A. easy B. is easy C. was easy D. will easy
（ ）8. Dont talk so loudly . Your father______.
A. sleeps B. is sleeping C. slept D. had slept
（ ）9.How many people does the doctor know who______of the disease (疾病)？
A. are dying B. is dying C. has died D. dies （ ）10.I______my homework now.
A. finish B. finished C. have finished D. had finished
（ ）11.He______for three years.
A. has joined B. has been in the army C. joined D. has served the army
