【多选题】下列属于注册会计师对应收账款实施的实质性分析程序的有( )。
B.
复核应收账款借方累计发生额与主营业务收入关系是否合理
C.
检查原始凭证,如销售发票、运输记录等,测试账龄划分的准确性
D.
计算应收账款周转率、应收账款周转天数等指标,并与被审计单位相关赊销政策、被审计单位以前年度指标、同行业同期相关指标对比分析,检查是否存在重大异常
【单选题】Which of the following is the purpose of the sigverif.exe utility?()
A.
Encrypt a file for secured electronic delivery.
B.
Confirm the digital certificate to check file integrity.
C.
Remove non-certified drivers from the driver cache.
D.
Choose the level of driver certification to use when installing device drivers.
【单选题】回答下列各题 How to Read Annual Reports First, turn back to the report of the certified public accountant. This third-party auditor will tell you right off the bat if Galaxys report conforms with'generally ...
B.
the explanation given by the chairman.
C.
the performance of the company during the year.
D.
the company’S future described by the chairman.
【多选题】在审查应付账款时,注册会计师决定结合G公司的实际情况,选择适当的方法对应付账款实施实质性分析程序。下列实质性分析程序中,庚注册会计师可以选择实施的有( )。
A.
将本期期末应付账款余额与上期期末进行比较,分析波动的原因
B.
根据存货、营业收入、营业成本的增减变动幅度,判断应付账款增减变动的合理性
C.
将本期各月应付账款余额进行比较,分析变动的趋势是否正常
D.
计算应付账款对存货以及对流动负债的比率,并与以前期间对比分析
【判断题】Education in Great Britain is compulsoryfor all children between the ages of 5 and 15.
【单选题】下列情形中,注册会计师适合在期中实施实质性程序的是( )。
A.
注册会计师评估的应收账款的完整性认定的重大错报风险为高
C.
注册会计师对收入的截止认定实施实质性程序获取审计证据
D.
被审计单位的信息系统发生变动,使得关于存货的交易记录在期中之后难以获取
【判断题】伯牙、子期相会之地之所以成为人们争相崇尚的精神圣地,是因为它蕴含的“诚信”精神得到普遍的认同,并且具有广泛的亲和力,不受种族地域的局限。()
【简答题】(It's a good idea to) check if the sites you visit are certified safe.________________________________check if the sites you visit are certified safe.