皮皮学,免费搜题
登录
搜题
【单选题】
听力原文:Travel agent: Good morning. Can I help you sir? Mr. Adams: Yes, good morning. Er, my name is Adams. I am going to a conference in Sydney in July. Travel agent: Yes. How long for? Mr. Adams: I expect to be there for about three weeks. Travel agent: I see. Well, there is an excursion fare. Mr. Adams: How much would that be? Travel agent: 795 pounds. That allows you one stopover, one stopover outside Australia. Mr. Adams: Only one stopover? Travel agent: Yes, (7[B])that's a restriction on excursion fares, one stopover and not in Australia. Mr. Adams: I see. Well, I suppose it would be nice to have a stopover in the far east somewhere, Hong Kong or Bangkok. Hm. And there's another point. Er, I'm going with two friends and we have got a friend in Perth in Australia. Now we all know him and it would be very nice to visit him on the way back to London after the conference. Travel agent: Sorry sir. (8[C])You've got to remember, no stopover in Australia on the excursion fare. Of course, you could pay the full fare. Mr. Adams: Mm. No, I don't really want that. Travel agent: Or, well, there is something else you can do. You could take a single ticket to Sydney, that's 400 pounds, (9[B])and a ticket from Sydney to Perth, about 150 pounds, and then another single Perth to London ,that's about four hundred and twenty. That's much less than the full fare. But remember, no stopovers allowed on single flights, so you wouldn't be able to go to Bangkok or Hong Kong. Mr. Adams: I see. Well, I'd just fly directly back to London. But look, if you don't mind I think (10[D])I'll talk it over with my friends first and I'll come back in a few days' time. Urn, I hope they'll come to Perth with me. I'd really like to see my friends. Anyway, um, I'll see you later. Travel agent: That's fine. I'll see you next week perhaps. Goodbye. Mr. Adams: Bye. What is the disadvantage of an excursion fare?
A.
More expensive than the usual price.
B.
Only one stopover allowed.
C.
Having only one Australian stop.
D.
Many restrictions on it.
拍照语音搜题,微信中搜索"皮皮学"使用
参考答案:
参考解析:
知识点:
.
..
皮皮学刷刷变学霸
举一反三
【单选题】[8-4]下列有关实质性程序时间安排的说法中,错误的是( )。(2014年)
A.
控制环境和其他相关的控制越薄弱,注册会计师越不宜在期中实施实质性程序
B.
注册会计师评估的某项认定的重大错报风险越高,越应当考虑将实质性程序集中在期末或接近期末实施
C.
如果实施实质性程序所需信息在期中之后难以获取,注册会计师应考虑在期中实施实质性程序
D.
如果在期中实施了实质性程序,注册会计师应当针对剩余期间实施控制测试,以将期中测试得出的结论合理延伸至期末
【多选题】A注册会计师负责审计甲公司20×8年度财务报表。在运用实质性分析程序时,如果在期中实施了实质性程序,在确定对剩余期间实施实质性分析程序是否可以获取充分.适当的审计证据时,A注册会计师通常考虑的因素有()。
A.
数据的可靠性
B.
预期的准确程度
C.
可接受的差异额
D.
分析程序对特定认定的适用性
【单选题】地震发生同时产生的滑坡我们称之为
A.
同震滑坡
B.
同步滑坡
C.
同时滑坡
D.
等震滑坡
【多选题】A注册会计师负责审计甲公司20×8年度财务报表。在进行控制测试时,A注册会计师遇到下列事项,请代为做出正确的专业判断。(3)如果在期中实施了控制测试,在针对剩余期间获取补充审计证据时,A注册会计师通常考虑的因素有( )。
A.
控制环境
B.
评估的重大错报风险水平
C.
在期中对有关控制有效性获取的审计证据的程度
D.
拟减少实质性程序的范围
【多选题】[8-3]如果在期中实施了控制测试,在针对剩余期间获取补充审计证据时,注册会计师通常考虑的因素有( )。
A.
控制环境
B.
评估的重大错报风险水平
C.
在期中对有关控制有效性获取的审计证据的程度
D.
拟减少实质性程序的范围
【简答题】公允价值既可以是基于事实易的??,也可以是基于假设易的??。
【多选题】A注册会计师负责审计甲公司20×8年度财务报表。在运用实质性分析程序时,A注册会计师遇到下列事项,请代为做出正确的专业判断。(2010年考题)。(3)如果在期中实施了实质性程序,在确定对剩余期间实施实质性分析程序是否可以获取充分、适当的审计证据时,A注册会计师通常考虑的因素有( )。
A.
数据的可靠性
B.
预期的准确程度
C.
可接受的差异额
D.
分析程序对特定认定的适用性
【单选题】[8-4]下列有关实质性程序的说法中,正确的是( )。(2016年)
A.
注册会计师对认定层次的特别风险实施的实质性程序应当包括实质性分析程序
B.
注册会计师应针对所有类别的交易、账户余额和披露实施实质性程序
C.
注册会计师实施的实质性程序应包括对财务报表与其所依据的会计记录进行核对或调节
D.
如果在期中实施了实质性程序,注册会计师应当对剩余期间实施控制测试和实质性程序
【单选题】若定义int x=2,y=3; float z=3.5f;则不正确的赋值为:
A.
z=x/y;
B.
z=x;
C.
x=z
D.
z=x+1.5f
【多选题】A注册会计师负责审计甲公司20×8年度财务报表。在进行控制测试时,A注册会计师遇到下列事项,请代为作出正确的专业判断。如果在期中实施了控制测试,在针对剩余期间获取补充审计证据时,A注册会计师通常考虑的因素有______。
A.
控制环境
B.
评估的重大错报风险水平
C.
在期中对有关控制有效性获取的审计证据的程度
D.
拟减少实质性程序的范围
相关题目: