【单选题】听力原文:Didn't you say you had to go the airport? (A) We're heading for another direction. (B) I did, but now I don't have to. (C) You didn't have to say that. (38)
【简答题】听力原文:(A) All the people are looking in the same direction. (B) A man is opening the hood. (C) All of the men have dressed up. (D) Some of the men have put their hands in their pockets.
【简答题】听力原文:(A) All the cars are running in the same direction. (B) There are road blocks dividing the lanes. (C) The road is being paved. (D) There are trees on either side of the road.
【多选题】下列关于“针对财务报表层次重大错报风险的总体应对措施”的说法中正确的有( )。
A.
如果控制环境存在缺陷,注册会计师在对拟实施审计程序的性质、时间和范围做出总体修改时应当考虑的因素之一就是通过实施控制测试获取更广泛的审计证据
B.
在执行财务报表审计业务时,如果注册会计师发现被审计单位的内部控制存在重大缺陷,则所实施的进一步审计程序应采取综合性方案
C.
对于财务报表层次重大错报风险较高的审计项目,审计项目组的高级别成员,要对其他成员提供更多的督导,并加强项目质量控制复核
D.
在执行财务报表审计业务时,如果注册会计师发现被审计单位的内部控制存在重大缺陷,则所实施的进一步审计程序应采取实质性方案
【单选题】计算细微颗粒在流体中所受曳力的斯托克斯方程( Stokes-Equation )的应用前提应该是粒子( )沉降运动过程中。
【多选题】下列关于会计基本假设的观点,正确的有()。
B.
如果企业发生破产清算,所有以持续经营为前提的会计程序和方法就不再适用
E.
在我国,将短于一个完整的会计年度的报告期间统称为中期
【单选题】下列何者不属于休克早期的临床表现:( )
【简答题】听力原文:(A) The cars are all driving in the same direction. (B) The trees are taller than most of the buildings. (C) The train is being boarded. (D)The train tracks pass between the buildings.