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【简答题】
ABC会计师事务所的A和B注册会计师对H股份有限公司2008年度的会计报表进行审计，发现该年度发生以下交易和事项及其会计处理： (1)2008年1月21日，公司购买价格为30的生产部门用机器一入账，当月启用，但当年未折旧。公司采用平均年限法核算固定资产折旧，这类固定资产预计使用年限为5年，预计净残值率为5％。 (2)2008年11月30日，公司清理资产和负债，发现存在原材料短缺400(相应的增值税进项税额为68)；对短缺的原材料，作了借记“待处理财产损溢——待处理流动资产损溢”468、贷记“原材料”400和“应交税金—应交增值税(进项税额转出)”68的会计处理。2008年12月，原材料短缺400的原因：100属于一般经营损失、300属于非常损失。根据管理权限，处理该财产短缺，需报经H公司董事会审批。故H公司在2009年3月经董事会审批同意，于当月作了借记“管理费用”100和“营业外支出”300，贷记“待处理财产损溢”400的会计处理。 (3)2008年11月30日，公司清理资产和负债时还发现，应付外单位款项10，因该单位已撤销而无法偿付，但H公司在2008年度未进行会计处理。 【要求】假定不考虑H公司会计报表层次的重要性水平，会计报表尚未报出，针对上述交易事项，注册会计师应分别提出何种审计处理建议?若应当建议做出审计调整的，请按年度直接列示全部相应的审计调整分录。在编制审计调整分录时，不考虑调整分录对所得税和期末结转损益的影响。(金额单位统一用“”)
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【简答题】When the pressure gets low, the boiling-point becomes low.
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【单选题】下列不属于原癌基因激活方式的是
A.
基因突变
B.
基因扩增
C.
染色体易位
D.
获得启动子或增强子
E.
启动子甲基化
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【多选题】When the low-carbon steel specimen is stretched and compressed in the axial direction, which of the following options is correct? .
A.
proportional limit s are equal
B.
yield strengths are equal
C.
ultimate strengths are equal
D.
elastic moduli are equal
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【简答题】操作系统的基本特性是
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【判断题】与塑料大棚相比，塑料中棚节省建材，但作业不便
A.
正确
B.
错误
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【判断题】As a rule ,when the pressure of the reservoir is high,the rate of production is low; but when the pressure is low,the rate is high.
A.
正确
B.
错误
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【单选题】下列不属于原癌基因激活因素的是( )
A.
点突变
B.
基因扩增
C.
基因的易位
D.
启动子的插人
E.
整条染色体的缺失
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【简答题】Changes in the prices of goods can cause changes in production and consumption. Production increases when the prices are high. As the prices of goods go up, producers make more goods because they can ...
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【单选题】When the costs of supplies increase in an industry, the low-cost leader
A.
may continue competing with rivals on the basis of product features.
B.
will lose customers as a result of price increases.
C.
will be unable to absorb higher costs because cost-leaders operate on very narrow profit margins.
D.
may be the only firm able to pay the higher prices and continue to earn average or above- average returns.
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【单选题】In the Northern Hemisphere, when the low pressure center at your location is northerly, causing the wind is located to your ______.
A.
NNW
B.
WSW
C.
ESE
D.
SSW
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相关题目：
【简答题】When the pressure gets low, the boiling-point becomes low.
查看完整题目与答案
【单选题】下列不属于原癌基因激活方式的是
A.
基因突变
B.
基因扩增
C.
染色体易位
D.
获得启动子或增强子
E.
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查看完整题目与答案
【多选题】When the low-carbon steel specimen is stretched and compressed in the axial direction, which of the following options is correct? .
A.
proportional limit s are equal
B.
yield strengths are equal
C.
ultimate strengths are equal
D.
elastic moduli are equal
查看完整题目与答案
【简答题】操作系统的基本特性是
查看完整题目与答案
【判断题】与塑料大棚相比，塑料中棚节省建材，但作业不便
A.
正确
B.
错误
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【判断题】As a rule ,when the pressure of the reservoir is high,the rate of production is low; but when the pressure is low,the rate is high.
A.
正确
B.
错误
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【单选题】下列不属于原癌基因激活因素的是( )
A.
点突变
B.
基因扩增
C.
基因的易位
D.
启动子的插人
E.
整条染色体的缺失
查看完整题目与答案
【简答题】Changes in the prices of goods can cause changes in production and consumption. Production increases when the prices are high. As the prices of goods go up, producers make more goods because they can ...
查看完整题目与答案
【单选题】When the costs of supplies increase in an industry, the low-cost leader
A.
may continue competing with rivals on the basis of product features.
B.
will lose customers as a result of price increases.
C.
will be unable to absorb higher costs because cost-leaders operate on very narrow profit margins.
D.
may be the only firm able to pay the higher prices and continue to earn average or above- average returns.
查看完整题目与答案
【单选题】In the Northern Hemisphere, when the low pressure center at your location is northerly, causing the wind is located to your ______.
A.
NNW
B.
WSW
C.
ESE
D.
SSW
查看完整题目与答案