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【单选题】
注册会计师对分析程序所作的下列判断中,不恰当的是()。
A.
由于与固定资产相关的重大错报风险很低,注册会计师可以考虑在实质性运用分析程序
B.
通过对主营业务收入进行分析未发现异常,因此判断主营业务收入不存在重大错报
C.
由于被审计单位调整产品结构,因此。在对主营业务收入审计时,不应过多的依赖分析程序的结果
D.
尽管对应付账款的分析程序未发现异常,但在执行其他审计,发现有未入账的应付账款,此时,注册会计师不应过多的信赖分析程序的结果
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【单选题】患者女,44岁。剧咳后右大腿卵圆窝部肿物突然增大.变硬,疼痛难忍。1天后用手法还纳后,出现剧烈的持续性下腹痛,并有明显的腹肌紧张.压痛与反跳痛。最可能的诊断为
A.
易复性疝
B.
难复性疝
C.
嵌顿疝
D.
急性腹膜炎
E.
绞窄性疝
【单选题】关于投标保证有效期的说法,正确的是()
A.
投标保证有效期应从投标时起算
B.
投标保证有效期应从开标日期起算
C.
投标保证有效期不得延长
D.
投标保证有效期应长于投标有效期
【单选题】Consider a U.S.-based MNC with manufacturing activities in Japan. The result of a change in the ¥-$ exchange rate on the assets and liabilities of the consolidated balance sheet is: Ignoring transacti...
A.
¥200,000,000 more liabilities denominated in yen.
B.
¥200,000,000 less assets denominated in yen.
C.
both a) or b)
D.
none of the above
【单选题】IAS 36 Impairment of Assets contains a number of examples of internal and external events which may indicate the impairment of an asset. In accordance with IAS 36, which of the following woul...
A.
An unexpected fall in the market value of one or more assets
B.
Adverse changes in the economic performance of one or more assets
C.
A significant change in the technological environment in which an asset is employed making its software effectively obsolete
D.
The carrying amount of an entity’s net assets being below the entity’s market capitalisation
【单选题】A company has current assets of $2m, including inventory of $0.4m, and current liabilities of $0.8m. What would be the effect on the value of the current and acid test ratios if the company bought mor...
A.
Increase                Increase
B.
Decrease               Increase
C.
Increase                Decrease
D.
Decrease                Decrease
【单选题】关于投标保证有效期的说法,正确的是 ( )
A.
投标保证有效期应从投标时起算
B.
投标保证有效期应从开标日起算
C.
投标保证有效期不得延长
D.
投标保证有效期应长于投标有效期
【单选题】下列选项中,关于投标保证有效期的说法,正确的是( )。
A.
投标保证有效期应从投标时起算
B.
投标保证有效期应从开标日起算
C.
投标保证有效期不得延长
D.
投标保证有效期应长于投标有效期
【多选题】与醋酐—浓硫酸(20∶1)试剂呈阳性反应的是()
A.
三萜皂苷
B.
甾体皂苷
C.
三萜类
D.
强心苷
【单选题】(题干参照1小题 )(2)IAS 36 Impairment of Assets contains a number of examples of internal and external events which may indicate the impairment of an asset. In accordance with IAS 36, which of the following ...
A.
An unexpected fall in the market value of one or more assets
B.
Adverse changes in the economic performance of one or more assets
C.
A significant change in the technological environment in which an asset is employed making its software effectively obsolete
D.
The carrying amount of an entity's net assets being below the entity's market capitalisation
【单选题】关于投标保证有效期的说法,正确的是( )。
A.
投标保证有效期应从开标日起算
B.
投标保证有效期应从投标截止日起算
C.
投标保证有效期不得延长
D.
投标保证有效期应长于投标有效期
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