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【简答题】
The Boy Made it! One Sunday, Nicholas, a teenager, went skiing at Sugarloaf Mountain in Maine. In the early afternoon, when he was planning to go home, a fierce snowstorm swept into the area. Unable to see far, he accidentally turned off the path. Before he knew it, Nicholas was lost, all alone! He didn’t have food, water, a phone, or other supplies. He was getting colder by the minute. Nicholas had no idea where he was. He tried not to panic. He thought about all of the survival shows he had watched on TV. It was time to put the tips he had learned to use. He decided to stop skiing. There was a better chance of someone finding him if he stayed put. The first thing he did was to find shelter from the freezing wind and snow. If he didn’t, his body temperature would get very low, which could quickly kill him. Using his skis, Nicholas built a snow cave. He gathered a huge mass of snow and dug out a hole in the middle. Then he piled branches on top of himself, like a blanket, to stay as warm as he could. By that evening, Nicholas was really hungry. He ate snow and drank water from a nearby stream so that his body wouldn’t lose too much water. Not knowing how much longer he could last, Nicholas did the only thing he could—he huddled( 蜷缩 ) in his cave and slept. The next day, Nicholas went out to look for help, but he couldn’t find anyone. He followed his tracks and returned to the snow cave, because without shelter, he could die that night. On Tuesday, Nicholas went out again to find help. He had walked for about a mile when a volunteer searcher found him. After two days stuck in the snow, Nicholas was saved. Nicholas might not have survived this snowstorm had it not been for TV. He had often watched Grylls’ survival show Man vs. Wild . That's where he learned the tips that saved his life. In each episode(— 期节目 ) of Man vs. Wild . Grylls is abandoned in a wild area and has to find his way out. When Grylls heard about Nicholas' amazing deeds, he was super impressed that Nicholas had made it since he knew better than anyone how hard Nicholas had to work to stay alive.
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【多选题】函证银行存款余额是证实资产负债表所列银行存款是否存在的重要程序,注册会计师通过向往来银行函证,主要是为了了解企业( )。
A.
银行存款是否确实存在
B.
企业欠银行的债务
C.
银行存款余额是否确实为零
D.
漏列的银行借款
【单选题】函证银行存款是证实银行存款是否存在的重要程序。下列有关银行存款函证的说法中不正确的是( )。
A.
函证可以证实被审计单位是否存在银行已贴现而尚未到期的商业汇票
B.
函证可以发现被审计单位为出票人、银行承兑但尚未支付的承兑汇票
C.
函证可以证实银行存款的存在性,但不能证实银行借款的完整性
D.
函证应以被审计单位的名义发往开户银行且要求直接回函到事务所
【单选题】函证银行存款是证实银行存款是否存在的重要程序。以下有关说法中不恰当的是( )。
A.
可以证实银行存款的存在性,并能在一定程度上证实银行借款的完整性
B.
以会计师事务所的名义寄发,且要求询证函回函直接寄回会计师事务所
C.
可以证实被审计单位是否存在银行已贴现而尚未到期的商业汇票
D.
可以发现被审计单位为出票人、银行承兑但尚未支付的承兑汇票
【多选题】函证银行存款金额是证实资产负债表所列银行存款是否存在的重要程序,注册会计师通过向往来银行函证,可以了解企业( )。
A.
同一开户行漏列的银行借款
B.
银行存款余额是否确实为零
C.
企业欠银行的债务
D.
银行存款是否确实存在
【多选题】函证银行存款金额是证实资产负债表所列银行存款是否存在的重要程序,注册会计师通过向往来银行函证,可以了解企业( )。
A.
银行存款是否确实存在
B.
企业欠银行的债务
C.
银行存款余额是否确实为零
D.
漏列的银行借款
【简答题】简述患儿出温箱的条件。
【多选题】函证银行存款余额是证实资产负债表所列银行存款是否存在的重要程序。通过向往来银行的函证,注册会计师可以获得
A.
企业银行存款是否存在的审计证据
B.
欠银行债务的审计证据
C.
是否有企业未登记的银行借款的审计证据
D.
是否违反货币资金结算管理规定的审计证据
E.
是否存在被管理者出现虚增利润的问题
【判断题】函证银行存款余额是证实资产负债表所列银行存款是否存在的重要程序。通过向往来银行的函证,注册会计师不仅可以了解企业资产的存在,同时,函证还可用于发现企业未登记的银行借款。(    )
A.
正确
B.
错误
【多选题】函证银行存款是证实银行存款是否存在的重要程序,注册会计师寄发的银行询证函(    )。
A.
要求银行直接回函至会计师事务所
B.
是以被审计单位的名义发往开户银行的
C.
可以证实银行存款但不能证实银行借款
D.
属于积极式询证函
【单选题】患者,男,因结核性脑膜炎需肌内注射链霉素。患者取侧卧位时,正确的体位是
A.
下腿伸直,上限稍弯曲
B.
上腿伸直,下腿稍弯曲
C.
双膝向腹部弯曲
D.
两腿弯曲
E.
两腿伸直
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