【多选题】注册会计师在对G公司2019年财务报表审计时,在复核采购与付款循环的审计工作底稿时,需要对有关问题做出专业判断。杨雪对采购与付款循环的内部控制进行了了解和测试。下列内部控制中不涉及构成重大缺陷的是( )
A.
仓库负责根据需要填写请购单,并经预算主管人员签字批准。
B.
采购部门根据经批准的请购单编制订购单采购货物。
C.
货物到达后由隶属于采购部门的验收部门验收,并填制连续编号的验收单。
D.
记录采购交易之前,由应付凭单部门编制付款凭单。
【单选题】A currency has depreciated when:
A.
that currency buys less foreign goods than it did previously.
B.
that currency buys more foreign goods than it did previously.
C.
one unit of that currency buys more units of a foreign currency than it did previously.
D.
domestic goods become more expensive to holders of that currency.
【单选题】根据《药品经营质量管理规范》,有关药品零售企业购进和验收药品说法错误的是
A.
企业购进药品应以质量为前提,从合法的企业进货
B.
购进药品应有合法票据,并按规定建立购进记录,做到票、账、货相符
D.
验收人员对购进的药品,必须逐批抽样送检验机构检验
E.
验收药品质量时,应按规定同时检查包装、标签、说明书等项内容
【单选题】根据《药品经营质量管理现范》,药品零售企业购进药品说法错误的是
A.
企业购进药品应以质量为前提,从合法的企业进货
B.
药品零售企业对首营企业应确认其合法资格,并做好记录
C.
购进药品应有合法票据,并按规定建立购进记录,做到票、帐、货相符
D.
验收人员应严格按照有关规定逐批验收并记录,每批都应抽样送检验机构检验
【单选题】What has happened to Israels currency?
A.
It has been influenced by war.
B.
It is devalued by its government.
C.
It is more competitive than before.
D.
It has turned into a global currency.
【判断题】中国第一部旅游行政法规是于1996年10月15日由国务院颁布的《旅行社管理条例》。(第七章)
【单选题】According to the theory of optimum currency areas, a currency area has the least chance for success when:
A.
Countries of the currency area have differing business cycles
B.
Workers have a high degree of mobility across borders of the currency area
C.
Prices and wages can be adjusted in response to economic disturbances
D.
A single monetary policy affects all member countries in the same manner
【多选题】下列不属于采购与付款循环审计主要单据的有( )
【多选题】根据《药品经营质量管理规范》,有关药品零售企业购进和验收药品说法正确的是
A.
企业购进药品应以质量为前提,从合法的企业进货
B.
购进药品应有合法票据,并按规定建立购进记录,做到票、账、货相符
D.
验收人员对购进的药品,应逐批验收并记录,必要时应抽样送检验机构检验
E.
验收药品质量时,应按规定同时检查包装、标签、说明书等项内容