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[单选题]
17．主营业务收入截止测试的关键是，检查开具发票日期、记账日期、发货日期（）
A
是否在同一适当会计期间
B
是否临近
C
是否在同一天
D
相距是否不超过30天
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试题答案：
A
答案解释：
相关题目
12、对于注册会计师的欺诈行为，法院可判其【 】
下列有关顺查法的提法中，正确的有（）
1、审计的方法可以分为顺查法和逆查法是按【 】
下列情况中，对注册会计师执行审计业务的独立性影响最大的是（）
30、下列关于控制测试范围表述，正确的有 【 】
13、会计师事务所对无法胜任或不能按时完成的业务，应【 】
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。未涂、错涂或多涂均无分。 1、为了充分体现审计的本质属性，在审计机构设置和实施审计过程中，必须遵循【 】
12．注册会计师发现被审计单位内部控制存在重大缺陷，应当（）
14、下列各项中，最能实现注册会计师交易和事项截止测试目标的是【】
在确定函证对象后，如果被审计单位不同意对某函证对象进行函证，以下方案中，应选取的有（）
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20．继承公证包括哪几种?
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婴宁性格转化的轨迹是
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Passage Two Questions 1 to 5 are based on the following passage. Among the few scientists who have had a great effect on science and history, Albert Einstein is perhaps the greatest. An American university president once commented that Einstein had created a new view of the universe. His theory has completely changed the way scientists understand time and space. Now, more and more people agree that the universe is something complicated than what they have ever thought before. Einstein was born is Germany in 1879. By 1914, young Einstein, already internationally famous, became a professor at an institute in Berlin. He had few duties, little teaching and unlimited opportunities for study. However, his peaceful life was soon broken by the First World War. Einstein hated violence. He was deeply affected by the war; he sat unhappily in his office doing little and lost interest in his research. Only when peace came in 1918 was he able to get back to work. In the years following the First World War, people showered honors upon him. He became the head of the Kaiser Wilhelm Institute of Theoretical Physics. In 1921 he won the Noble Prize for Physics and was greatly honored and respected in Germany. However, his life was again disrupted. The Second World War broke out and Einstein had to move to the US, where he lived until his death in 1955.
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