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【简答题】
For each of the following procedures taken from the quality control manual of a CPA firm, identify the applicable element of quality control from Table 2-4 on page 40. a . Appropriate accounting and auditing research requires adequate technical reference materials. Each firm professional has online password access through the firm’s Web site to electronic reference materials on accounting, auditing, tax, SEC, and other technical information, including industry data. b . Each office of the firm shall be visited at least annually by review persons selected by the director of accounting and auditing. Procedures to be undertaken by the reviewers are illustrated by the office review program. c . Audit engagement team members enter their electronic signatures in the firm’s engagement management software to indicate the completion of specific audit program steps. At the end of the audit engagement, the engagement management software will not allow archiving of the engagement file until all audit program steps have been electronically signed. d . At all stages of any engagement, an effort is made to involve professional staff at appropriate levels in the accounting and auditing decisions. Various approvals of the manager or senior accountant are obtained throughout the audit. e . No employee will have any direct or indirect financial interest, association, or relationship (for example, a close relative serving a client in a decision-making capacity) not otherwise disclosed that might be adverse to the firm’s best interest. f . Individual partners submit the nominations of those persons whom they wish to be considered for partner. To become a partner, an individual must have exhibited a high degree of technical competence; must possess integrity, motivation, and judgment; and must have a desire to help the firm progress through the efficient dispatch of the job responsibilities to which he or she is assigned. g . Through our continuing employee evaluation and counseling program and through the quality control review procedures as established by the firm, educational needs are reviewed and formal staff training programs modified to accommodate changing needs. At the conclusion of practice office reviews, apparent accounting and auditing deficiencies are summarized and reported to the firm’s director of personnel. h . All potential new clients are reviewed before acceptance. The review includes consultation with predecessor auditors, and background checks. All new clients are approved by the firm management committee, including assessing whether the firm has the technical competence to complete the engagement. i . Each audit engagement must include a concurring partner review of critical audit decisions. j . The firm’s mission statement indicates its commitment to quality, and this commitment is emphasized in all staff training programs.
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【简答题】外贸企业根据企业和市场的情况确定了相应的定价方法后,为了达成交易,报价方法有哪几种?
【单选题】以下关于房地产居间的有关说法中,错误的是()
A.
房地产居间应努力促成交易双方希望目标达成
B.
房地产居间常是代理卖方售楼或代理业主招租
C.
房地产居间能够节省交易费用
D.
房地产居间是交易双方的桥梁
【多选题】下列说法中正确的有( )。
A.
一般情况下,通过证券交易所达成的交易需采取净额清算方式
B.
净额清算又称差额清算
C.
净额清算分为单边净额清算和双边净额清算
D.
清算证券时,只有在同一清算期内且同种的证券才能合并计算
【单选题】关于债券结算日,下列说法错误的是( )。
A.
结算日也称交易交割日,是指债券交易双方达成交易后实际执行债券交割和资金交收的日期
B.
目前,银行间债券市场现券交易的结算日只有T+1这种
C.
T+1结算是指在交易达成的次一营业日办理债券结算
D.
回购业务的结算分为两次,第一次结算的执行日称为债券首期交割日,第二次称为债券到期交割日
【单选题】So when one person chooses not to help another, or chooses to ______ aggressively,there must be reasons for that behaviour, many of which might appear to deny their responsibility.
A.
moderate
B.
affect
C.
behave
D.
persist
【单选题】"When one of us wants a week off, the other person does a few extra days so it's fairly flexible." What way of working does the speaker refer to?
A.
shift work
B.
job-sharing
C.
hot-desking
D.
freelance
【多选题】外贸企业根据企业和市场的情况确定了相应的定价方法后,为了达成交易,使用的报价方法主要有______。
A.
顺向报价方法
B.
逆向报价方法
C.
先报价方法
D.
尾数报价方法
E.
后报价方法
【单选题】Maybe Gods wants us to meet a few wrong people before meeting the right one, so that when we finally meet the person, we'll know how to be grateful.
A.
也许上天想让我们先遇见错误的人,然后再遇见正确的人,结果我们就会很激动。
B.
上天也许要让我们去感激我们曾经遇到过的人,之后才能遇到合适的人。
C.
在遇到梦中情人之前,上天也许会安排我们先遇到错误的人,在我们终于见到合适的人时,便会心情激动。
D.
在遇到梦中情人之前,上天也许会安排我们先遇到别的人,在我们终于见到心仪的人时,便会心存感激。
【单选题】Maybe God wants us to meet a few wrong people before meeting the right one, so that when we finally meet the person, we'll know to be grateful.
A.
也许上天想让我们先遇见错误的人,然后再遇见正确的人,结果我们就会很激动。
B.
上天也许要让我们去感激我们曾经遇到过的人,之后才能遇到合适的人。
C.
在遇到梦中人之前,上天也许会安排我们先遇到错误的人,在我们终于见到合适的人时,便会心情激动。
D.
在遇到梦中人之前,上天也许会安排我们先遇到别的人,在我们终于见到心仪的人时,便会心存感激。
【简答题】销售中突破顾客的方法和工具有哪些?(如何突破顾客达成交易)
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