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【单选题】
(201007)(第九章)注册会计师将被审计单位某一会计年度的毛利率与上年度进行比较,可以发现该年度被审计单位盈利能力是否正常,从而找出夸大或缩减经营业绩的原因,以下不影响毛利率变动的原因是( )
A.
单位销售价格发生变动
B.
单位产品成本发生变动
C.
管理费用发生变动
D.
销售产品总体结构发生变动
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【简答题】On Mother' s Day and Father' s Day
【单选题】– Mother’s Day is coming. I’ve no idea______________for my mother. --Hmm, maybe you can do the housework.
A.
what I should buy
B.
how should I do
C.
what I should do
D.
where should I go
【简答题】人体脊柱由哪几个弯曲?其中胸腰段分别有几个椎体构成?
【简答题】阅读理解。 You may know your mother, but how well do you really know Mother's Day? Cards, flowers, sales, TV specials, and a day off for someone who really deserves it-those are what probably come to mind ...
【单选题】A注册会计师如果执行针对单一财务报表和财务报表特定要素的审计,下列做法不正确的是( )。
A.
A注册会计师只有在接受审计整套财务报表审计业务的同时才能承接针对单一财务报表和财务报表特定要素的审计
B.
A注册会计师执行单一财务报表和财务报表特定要素审计的同时可以接受委托审计整套财务报表
C.
如果A注册会计师执行单一财务报表和财务报表特定要素审计的同时没有接受审计整套财务报表,应当确定按照审计准则对单一财务报表或财务报表特定要素进行审计是否可行
D.
如果A注册会计师认为按照审计准则对单一财务报表和财务报表特定要素进行审计不切实际,可以与管理层讨论其他类型的业务是否更加可行
【单选题】Conversation2
A.
Birthdayof the man’s mother.
B.
Mother's Day.
C.
Mother's Day and thebirthday of the mail’s mother.
D.
Mother’s Day and thelady’s birthday.
【简答题】阅读理解。 You may know your mother, but how well do you really know Mother's Day? Cards, flowers, sales, TV specials, and a day off for someone who really deserves it -those are what probably come to mind...
【简答题】You may know your mother, but how well do you really know Mother’s Day? Cards, flowers, sales, TV specials, and a day off for someone who really deserves it —those are what probably come to mind for m...
【简答题】You may know your mother, but how well do you really know Mother’s Day? Cards, flowers, sales, TV specials, and a day off for someone who really deserves it ---- those are what probably come to mind f...
【判断题】注册会计师在执行审计业务时,只要与委托单位保持形式上的独立,就能够以客观公正的心态 发表审计意见。
A.
正确
B.
错误
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