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【单选题】
资金是具有时间价值的，用来衡量资金时间价值的绝对尺度是（ ）。A.
利息额
B.
利润
C.
利率
D.
机会成本
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【简答题】一台并励直流电动机的额定数据为: P N =17kW , U N =220V , I N =92A , R a =0.08Ω , R f =110Ω , n N =1500r/min ,试求:(20分) ( 1 )额定负载时的效率; ( 2 )额定运行时的电枢电动势 E a ; ( 3 )额定负载时的电磁转矩。
【单选题】CPA在审计过程中，根据获取的审计证据，得出财务报表整体存在重大错报的结论时，应当在审计报告中发表()。
A.
非无保留意见
B.
保留意见
C.
否定意见
D.
无法表示意见
【单选题】关于注册会计师审计财务报表的总体目标，下列说法中，不恰当的是（ ）。
A.
对财务报表整体是否不存在重大错报获取合理保证
B.
按照审计准则的规定，根据审计结果对财务报表出具审计报告，并与管理层和治理层沟通
C.
对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证，使得注册会计师能够对财务报表发表恰当的审计意见
D.
对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证，使得注册会计师能够对财务报表出具标准审计报告
【单选题】The author's purpose in citing those who are repeatedly unemployed during a twelve-month period is most probably to show that ______.
A.
there are several factors that cause the payment of low wages to some members of the labor force
B.
unemployment statistics can underestimate the hardship resulting from joblessness
C.
recurrent inadequacies in the labor market can exist and cause hardships for individual workers
D.
a majority of those who are jobless at any time does not suffer severe hardship
【单选题】Part II Listening Comprehension (25 minutes) Section A Directions: In this section, you will hear three news reports. At the end of each news report, you will hear two or three questions. Both the ...
A.
Land a space vehicle on the moon in 2019.
B.
Design a new generation of mobile phones.
C.
Set up a mobile phone network on the moon.
D.
Gather data from the moon with a tiny device.
【单选题】Part II Listening Comprehension (25 minutes) Section A Directions: In this section, you will hear three news reports. At the end of each news report, you will hear two or three questions. Both the ...
A.
The International Labour Organization's key objective.
B.
The basic social protection for the most vulnerable.
C.
Rising unemployment worldwide.
D.
Global economic recovery.
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