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30、下列关于控制测试范围表述,正确的有 【 】
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E
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12、在对财务报表进行分析后,确定资产负债表的重要性水平为 200 万元,利澜表 的重要性水平为 100 万元,则注册会计师应确定的财务报表层次的熏要性水 平为( )
6.注册会计师执行财务报表审计业务获取的下列审计证据中,可靠性最强的证据是()
8、按审计业务的保证程度由高到低的排列为 【 】
18、在接受审计业务委托之前,后任注册会计师应向前任会计注册师主要了解【 】
以下有关期末存货的监盘程序中,与测试存货盘点记录的完整性不相关的是()
3、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【 】
5、位于注册会计师职业道德的基本原则首位的是 【 】
对于未予函证的应收帐款,注册会计师应当执行的最有效的审计程序是()
在执行鉴证业务的过程中,注册会计师需要运用职业判断进行评价和计量,同时需要有适当的标准。适当的标准应当具备的特征不包括()
报废固定资产的变价收入应记入()
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23.It was the tail end of the depression, and things were tough. Mum had a hard time raising us kids on her own in our small community of New Westminster, BC. My Dad had drowned in PittLake, five years earlier. Because Dad had no pension, or benefits, there was not much money so we went on relief. Christmas was approaching, and we were entitled to a twenty-five dollar Christmas fund for social services. The Inspector came to our house, and searched it from top to bottom to be sure we didn’t have any food hidden away. When he didn't find any, he issued the cheque for Mum. It was four days before Christmas, and Mum said that instead of buying food, she would use the money to pay back rent, assuring us all of a roof over our heads for a little while longer. She told us then there would be nothing for Christmas. Unknown to Mum, I had been selling Christmas trees, shoveling snow, and doing odd jobs to earn enough money to buy a new pair of boots. My mind was made up and I realized what I had to do. Across the street from the bus stop was a big grocery store called the Piggly Wiggley. Into the store I went, brimming with happiness and excitement. I realized that the twenty-five dollars I had worked so hard for went a long way for groceries. I bought a turkey, ham, oranges and all the Christmas treats. I spent every dime of my hard-earned money. I quietly unloaded the groceries on the porch and piled them against the door, then I knocked on the door. I could hardly wait to see my mother's face! When Mum opened the door, some of the groceries fell inside onto the floor, and she just stood there dumbfounded. Holding back the tears, I hollered, “Merry Christmas Mother!! There really is a Santa Claus!”(10分)23.1 What happened to my father?(2分)A. He deserted us five years ago.B. He left Pitt Lake five years ago.C. He left Pitt Lake five years ago.D. He divorced my mother five years ago.
2.
33.标准成本
3.
项目之前就已花掉的费用,而不是本项目将来需要的费用是()
4.
The accident cast a _______ over her future life.(1分)
5.
进入生态系统的能量,根据其来源途径不同,可分为太阳辐射能和__________两大类型。
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