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7、下列职务中，不属于不相容职务的是【 】
A
A、执行某项业务与记录该项业务 B、记录总账与记录明细账、日记账C、授权某项业务与审核该项业务 D、执行某项业务与审核该项业务
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试题答案：
C
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22、审计按照所依据的基础和使用技术可分为 【 】
简述审查银行借款真实性的实质性程序。
22、内部审计与注册会计师审计的一致性，主要表现在【 】
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（）
6、下列各项中，属于注册会计师违反职业道德规范行为的是 【 】
6、中国注册会计师执业准则中不包括（ ）
23、下列有关注册会计师审计的说法中，正确的有
11、审计工作底稿的所有权属于 【 】
9．应收账款余额为2000万元，注册会计师抽查样本发现金额有300万元的高估，高估部分为样本账面金额的20%，据此注册会计师推断误差为（）
3、政府审计部门与注册会计师如果对同一事项进行审计，最终形成的审计结论可能存在差异。导致差异的下列各项原因中最主要的是 【 】
热门试题
1.
在管理会计中，变动成本法也可称为( )。
2.
1.Friction is a force which opposes motion. Much of the energy supplied to a complicated machine with many moving parts is wasted in overcoming this opposition. The energy is converted into useless heat. The amount thus lost can be considerably reduced and the life of the machine prolonged by careful lubrication. This reduction improves the efficiency of the machine. Another way in which friction is reduced is to substitute roller or ball bearings for the earlier type of bearing, in which the surfaces in contact move by sliding. Bearings of these later types are used very extensively in many kinds of modern machinery.It must not be assumed, however, that friction is always a disadvantage. In many instances it is highly important. Belts are often used in conveying power from one machine to another. In the absence of friction, this could not be done. The driving wheel would not run the belt, neither would the belt run the wheel to driver. Without friction, then, belted machinery could not be used. Again in the case of all motor vehicles, friction is essential in the operation of the brake. Were there no friction, there could be no brake. But even this illustration does not give an adequate picture of the importance of friction. The vehicle could not even be started if it were not for the friction exerted between the tires and the road. Nails hold in wood, and screws hold in either wood or metal by reason of friction, without which they would be useless. Walking is difficult enough on an icy pavement, but it would be wholly impossible if there were no friction at all between the shoe and the pavement.(5分)1.1 Friction arises when____.(1分)A. an opposing force of motion exists B. the energy is wastedC. everything is motionlessD. a complicated machine is supplied with energy
3.
社会主义由空想变为科学的标志性著作是
4.
I'm sure teaching is the right career for her,____ the fact that she is interested in children.
5.
15．信用证是银行应进口商的请求签发的有保证付款的文件，承担付款责任的是
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