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【单选题】
注册会计师决定将被审计单位是否高估固定资产作为固定资产项目的首要审计目标,则其在审计固定资产减少业务时,最主要的项目目标( )。
A.
本期新增固定资产是否真实存在
B.
固定资产帐务处理的完整性
C.
已减少的固定资产是否已作相应的会计处理
D.
闲置的固定资产是否存在出租的情况
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举一反三
【单选题】There must be many people ______ for the train at the train station because of the snow.
A.
wait
B.
waited
C.
to wait
D.
waiting
【单选题】I ______ the train but I overslept that morning.
A.
could catch
B.
might catch
C.
must have caught
D.
could have caught
【简答题】融资租入的固定资产,按照租赁合同确定的价款加上运输费、保险费、安装调试费等确定。 ( )
【单选题】8The train must be running late; we should have got to Beijing _______.
A.
by now
B.
all the way
C.
all the time
D.
over time
【判断题】特殊行业准则,包括生物资产准则、原保险合同准则、金融资产转移准则、石油天然气开采准则等4个准则。( )
A.
正确
B.
错误
【单选题】We must run ______ we will miss the first train. [     ]
A.
so
B.
though
C.
otherwise
D.
but
【单选题】They ______ the train to Beijing.Otherwise, they would have returned home.
A.
need have caught
B.
must have caught
C.
must catch
D.
may catch
【单选题】We must ______ early in the morning so as to catch the first train.
A.
set up
B.
set out
C.
set about
D.
set aside
【单选题】There must be many people ________ for their trains at the train station because of the golden week holiday.
A.
are waiting
B.
waited
C.
to wait
D.
waiting
【简答题】融资性担保公司发生的担保业务,应当按照( )等有关保险合同的相关规定进行会计处理。 A、《企业会计准则第25号——原保险合同》 B、《企业会计准则第26号——再保险合同》 C、《保险合同相关会计处理规定》(财会[2009]15号) D、《担保企业会计核算办法》(财会[2005]17号)
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