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【单选题】
Disfigurement of Businessman In the relationship of education to business we observe today a fine state of paradox. On the one hand, the emphasis which most business places upon a college degree is so great that one can almost visualize the time when even the office boy will have his baccalaureate. On the other hand, we seem to preserve the belief that some deep intellectual chasm separates the businessman from other products of the university system. The notion that business people are quite the Philistines sounds absurd. For some reason, we tend to characterize vocations by stereotypes, none too flattering but nonetheless deeply imbedded in the national conscience. In the cast of characters the businessman comes on stage as a crass and uncouth person. It is not a pleasant conception and no more truthful or less unpleasant than our other stereotypes. Business is made up of people with all kinds of backgrounds, all kinds of motivations, and all kinds of tastes, just as in any other form. of human endeavour. Businessmen are not ambulatory balance sheets and profit statements, but perfectly normal human beings, subject to whatever strengths, frailties, and limitations characterize man on the earth. They are people grouped together in organizations designed to complement the weakness of one with strength of another, tempering the exuberance of the young with the caution of the more mature, the poetic soarings of one mind with the counting house realism of another. Any disfigurement which society may suffer will come from man himself, not from the particular vocation to which he devotes his time. Any group of people necessarily represents an approach to a common denominator, and it is probably true that even individually they tend to conform. somewhat to the general pattern. Many have pointed out the danger of engulfing our original thinkers in a tide of mediocrity. Conformity is not any more prevalent or any more exacting in the business field than it is in any other. It is a characteristic of all organizations of whatever nature. The fact is the large business unit provides greater opportunities for individuality and require less in the way of conformity than other institutions of comparable size—the government service, or the academic world, or certainly the military. The paradox in the relationship of education to business is______.
A.
businessmen are both unmindful of history and sophisticated in it
B.
businessmen show both contempt and respect for noble activities
C.
there are both highly intellectual and uneducated businessmen
D.
there are both noticeable similarities and differences between businessmen and intellectuals
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【判断题】在复核或与管理层讨论其存货盘点计划时,审计人员应当考虑下列主要因素,以评价其能否合理地确定存货的数量和状况如果认为被审计单位的存货盘点计划存在缺陷,审计人员应当提请被审计单位调整。
A.
正确
B.
错误
【判断题】在复核或与管理层讨论其存货盘点计划时,注册会计师应当考虑相关因素,以评价其能否合理的确定存货的数量和状况,如果认为被审计单位的存货盘点计划存在缺陷,则应当提请被审计单位调整。( )
A.
正确
B.
错误
【多选题】在制定存货监盘计划时,注册会计师应实施的审计程序有( )。
A.
了解与存货相关的内部控制
B.
评估与存货相关的重大错报风险和重要性
C.
审阅以前年度的存货监盘工作底稿
D.
复核或与管理层讨论其存货盘点计划
【判断题】在复核或与管理层讨论其存货盘点计划时,审计人员应当考虑下列主要因素,以评价其能否合理地确定存货的数量和状况如果认为被审订单位的存货盘点计划存在缺陷,审计人员应当提请被审计单位调整。
A.
正确
B.
错误
【简答题】系统科学方法的特点是什么?
【多选题】在制定存货监盘计划时,注册会计师应实施的审计程序有()。
A.
了解与存货相关的内部控制
B.
评估与存货相关的重大错报风险和重要性
C.
审阅以前年度的存货监盘工作底稿
D.
复核或与管理层讨论其存货盘点计划注册会计师乙负责ABC股份有限公司存货的监盘工作
【简答题】系统科学方法特点( )。A. 整体性    B.动态性     C.最优化    D.模型
【判断题】系统科学方法在应用特性上都具有(整体性综合性最优化)主要特点
A.
正确
B.
错误
【单选题】在两个消费者(A和B),两种商品(x和y)的经济中,达到生产和交换的总体均衡条件为( )
A.
(MRSxy)A=(MRSxy)B
B.
A与B的MRSxy=Px/Py
C.
MRTxy=( )A=( )B
D.
(MRSxy)A=MRTxy
【单选题】系统科学方法的基本特点是()
A.
整体性、综合性、最优化
B.
整体性、系统性、最优化
C.
系统性、综合化、最优化
D.
整体性、综合性、系统性
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