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【单选题】
患者男,50岁,食管癌,食管胃吻合术后第5日,突然出现高热、寒战、呼吸困难、胸痛,血白细胞计数20*10L,该患者最可能发生了
A.
肺不张
B.
出血
C.
吻合口瘘
D.
乳糜胸
E.
吻合口狭窄
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举一反三
【单选题】An auditor of a nonissuer should design tests of details to ensure that sufficient audit evidence supports which of the following?
A.
The planned level of control risk
B.
Management's assertions that internal controls exist and are operating efficiently
C.
The effectiveness of internal controls
D.
The planned level of assurance at the relevant assertion level
【简答题】(a) (i) Identify and explain FOUR financial statement assertions relevant to classes of transactions and s for the year under audit; and (ii) For each identified assertion, describe a substantive...
【单选题】73 Which of the following assertions are relevant to the audit of tangible non-current assets? (1) Existence (2) Occurrence (3) Classification (4) Presentation
A.
1 only
B.
1, 3 and 4
C.
2, 3 and 4
D.
1, 2, 3 and 4
【单选题】The auditors primary purpose in auditing the client's system of internal control over financial reporting is
A.
to prevent fraudulent financial statements from being issued to the public.
B.
to evaluate the effectiveness of the company's internal controls over all relevant assertions in the financial statements.
C.
to report to management that the internal controls are effective in preventing misstatements from appearing on the financial statements.
D.
to efficiently conduct the Audit of Financial Statements.
【多选题】以下关于简化的分批法说法正确的有()。
A.
每月发生的各项间接计入费用,在产品完工时,按照完工产品累计生产工时的比例,在各批完工产品之间进行分配
B.
必须设立基本生产成本二级明细账
C.
该方法在各月间接费用水平相差悬殊的情况下不宜采用
D.
全部产品某项累计间接费用分配率=全部产品该项累计间接费用÷全部产品累计生产工时
【多选题】下列各项中关于简化的分批法的表述不正确的有( )。
A.
在完工前只登记直接计入的费用和生产工时,只有在有完工产品的月份才分配间接计入的费用
B.
各批产品之间分配间接费用,利用累计间接费用的分配率
C.
各月间接费用水平相差悬殊的适宜采用简化的分批法
D.
月末未完工产品的批数很多的情况下不适宜采用简化的分批法
【单选题】在坏死组织发生分离排出的过程中,下列哪项描述的内容不够合适
A.
有溶解现象出现
B.
有炎性过程参与
C.
可产生空洞
D.
不会形成包裹
E.
一定会形成溃疡
【单选题】在坏死组织发生分离排出的过程中,下列哪项描述的内容不够合适
A.
有炎性过程参与
B.
一定会形成溃疡
C.
不会形成包裹
D.
可产生空洞
【单选题】Which of the following statements is true about the completeness and occurrence assertions?
A.
Both assertions are relevant to classes of transactions and events and account balances.
B.
les transactions represent exchanges of goods or services that actually took place, they are asserting to completeness.
C.
The failure to record a sale that did occur is a violation of the occurrence assertion.
D.
The failure to record a sale that did occur is a violation of the occurrence assertion.
【简答题】人类社会所必须解决的基本问题是___________、___________、___________。这三个问题被称为______________________。
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