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【多选题】
“观察和检查”是注册会计师了解被审计单位及其环境而必须执行的程序,不仅可以印证注册会计师对管理层和其他相关人员的询问结果,并可提供有关被审计单位及其环境的信息。注册会计师应当实施的观察和检查程序包括( )。A.
将预期的结果与被审计单位记录的金额、依据金额计算的比率、趋势比较
B.
检查文件、记录和内部控制手册，阅读由管理层和治理层编制的报告
C.
追踪交易在财务报告信息系统中的处理过程，实施穿行测试
D.
实地察看被审计单位的生产经营场所和设备
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举一反三
【单选题】Which of the following differentiates cost accounting and financial accounting?
A.
A) The primary users of cost accounting are the investors, whereas the primary users of financial accounting are the managers.
B.
Cost accounting deals with product design, production, and marketing strategies, whereas financial accounting deals mainly with pricing of the products.
C.
Cost accounting measures only the financial information related to the costs of acquiring fixed assets in an organization, whereas financial accounting measures financial and nonfinancial information of a company's business transactions.
D.
Cost accounting measures information related to the costs of acquiring or using resources in an organization, whereas financial accounting measures a financial position of a company to investors, banks, and external parties.
【单选题】What is the major difference between managerial accounting and financial accounting?
A.
Managerial accounting deals with financial events within the organization whereas financial accounting deals with transactions outside the organization.
B.
Managerial accounting mainly serves the management whereas financial accounting mainly serves people outside the organization.
C.
Managerial accounting is much more complex than financial accounting.
D.
Financial accounting is much more important than managerial accounting
【简答题】求下列函数的拉氏变换： (1)f(t)=t 2 +t+2 (2)f(t)=2e -t -3e 2t (3)f(t)=t 2 e -t (4) (5)f(t)=u(3t-1)
【简答题】Why does the black man let the old man just answer the question? Because he does not know that the old man has already told him .
【单选题】In the practical accounting, the company adopt the_______ to process the accounting. ·
A.
Accept accounting
B.
Cash basis accounting
C.
Accrual basis accounting
D.
Right and duty accounting
【单选题】Which of the following is true of financial accounting, but not true of managerial accounting?
A.
Financial accounting only serves the internal users of the accounting information.
B.
Financial accounting requires no accounting related education.
C.
Financial accounting requires an accounting related education.
D.
Financial accounting has to be compliant with GAAP.
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