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[单选题]
一、单项选择题（本大题共 20 小题，每小题 1 分，共 20 分） 在每小题列出的四个备选项中只有一个是符合题目要求的，请将其选出并将“答题纸”的相应代码涂黑。 错涂、多涂或未涂均无分。 1.与直接融资相比，间接融资的优点不包括
A
灵活便利
B
信息公开、强化监督
C
分散投资、安全性高
D
具有规模经济
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参考答案
试题答案：
B
答案解释：
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为审查被审计单位是否存在未入帐的长期负债业务，注册会计师实施的测试程序包括（）
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The Americans believe that anybody can become President of the United States. In a recent Hollywood comedy( 喜剧), that is exactly what happens. Dave Kovic, played by Kevin Kline, is a kind-hearted man who runs a business that finds people jobs. He leads a typical(典型的)American way of life, except for one thing--he looks exactly like the President, Bill Mitchell. In fact, the only thing that makes him different from the nation's leader is that he is very nice! The president has started using look-alikes during some public appearances. Dave is offered a chance to" serve his country" by becoming one. However, things go wrong. The President becomes very ill and Dave ends up acting as the President forever. Director Ivan Reitman,who made the popular and successful comedies like Twins, Ghostbusters and Legal Eagles, could have gone for easy laughs by making fun of the American government. In-stead,Dave is an attractive comedy about an ordinary man in extraordinary situations. Kevin Kline gives a double performance as Dave and the President, and Sigourney Weaver is at her best as his First Lady. The love story that develops between her role and Dave is a real classic(经典). The film is 100% American. However, if you've ever felt that anybody could do a better job run-ning the country than the people in power, then you'll enjoy Dave!
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