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【单选题】
甲公司2013年5月10日以每股6元的价格购进某股票100万股作为可供出售金融资产核算,其中包含已宣告尚未发放的现金股利每股0.2元,另支付相关交易费用1万元,甲公司于6月5日收到现金股利20万元,12月31日该股票收盘价格为每股8元,2014年5月15日以每股9元的价格将股票全部售出,另需支付交易费用1.5万元。假设不考虑其他因素,2014年5月15日出售该可供出售金融资产影响2014年营业利润的金额为( )万元。
A.
98.5
B.
300
C.
317.5
D.
319.5
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【判断题】盘点库存现金必须有出纳员和被审计单位会计主管人员参加,并由审计人员进行监盘。   (    )
A.
正确
B.
错误
【判断题】由于库存现金余额极小,小于审计风险指数,审计人员可以不进行实质性测试。(    )
A.
正确
B.
错误
【判断题】审计人员对库存现金的盘点范围,仅限于财会室的现金。    (    )
A.
正确
B.
错误
【多选题】What are the two forms of purpose area about verbal corrections? (More than one answer)
A.
The verbal expression of words
B.
The verbal expression of Information
C.
The verbal expression of emotions
D.
The person’s pronunciation mistakes
【单选题】为证实被审计单位库存现金是否真实存在,审计人员应采取的审计程序是:
A.
对库存现金实施监盘
B.
审查大额现金收付的原始凭证
C.
审阅现金日记账摘要栏
D.
核对收付款凭证与银行对账单是否相符
【单选题】在电视时间中,使用平行蒙太奇具有怎样的作用?( )
A.
实时
B.
停顿时间
C.
延伸时间
D.
压缩时间
【单选题】What changed children's need for formal schooling?
A.
There was a new dependence on communication with people far away and the use of money.
B.
The alphabet and numerical system was introduced.
C.
The old methods of farming now required the use of complex machines.
D.
The global economy made mass electronic communication very common.
【单选题】According to the passage, what responsibility does the audience of a verbal art performance have ?
A.
They provide financial support for performances.
B.
They judge the quality of the content and presentation.
C.
They participate in the performance by chanting responses.
D.
They determine the length of the performance by requesting a continuation.
【单选题】What is the main point of the second paragraph?
A.
Public performance is essential to verbal art.
B.
Oral narratives are a valid form. of literature.
C.
Native Americans have a strong oral tradition in art.
D.
The production of literature provides employment for many artists.
【判断题】盘点库存现金时,必须有被审计单位会计主管人员和审计人员参加,并由出纳员进行盘点。()
A.
正确
B.
错误
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