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【简答题】
Directions: There is a passage in this part. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A),B),C) and D).You should decide on the best choice and mark the corresponding letter on the Answer Sheet with a single line through the center. Some radio singals were heard in 1967.They were coming from a point in the sky where there was unknown star.They were coming very regularly,too:about once a second,if they were controlled by clock. The scientists who heard the signals did not tell anybody else.They were rather afraid to tell in case they frightened people.The signals were coming from a very small body—no bigger,perhaps than the earth.Was that why no light could be seen from it?Or were the signals coming from a planet that belonged to some other star? There was no end to the questions,but the scientists kept the news secret.“Perhaps there are intelligent beings out there.”they thought,“who are trying to send messages to other planets,or to us?So the news was not given to the newspaper.Instead,the scientists studied the signals and searched for others like them...Well,all that happened in 1967 and 1968.Since then scientists have learnt more about those strange,regular,radio signals.And they have told the story,of course. The signals do not come from a planet;they come from a new kind of star called a “pulsar””.About a hundred other pulsars have now been found,and most of them are very like the first one. Pulsars are strong radio stars.They are the smallest but the heaviest stars we know at present.A handful of pulsar would weigh a few thousand tons.Their light—if they give much light—is too small for us to see.But we can be sure of this,no intelligent beings are living on them.
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【判断题】更换财产、物资和现金保管人员时要进行全面清查,属于不定期清查。(    )
A.
正确
B.
错误
【简答题】请将等效的框图连线。
【简答题】屏蔽门发生故障时,处理原则是:在确保安全的前提下,先( )再处理,确保站台乘客的人身安全及维护正常的运营秩序。
【单选题】下列情况中,需要进行不定期清查的有( )。
A.
更换财产、物资和现金保管人员时
B.
发生意外损失和自然灾害时
C.
有关部门对下属单位进行会计检查时
D.
注册会计师审计时
【判断题】更换财产、物资和现金保管人员时要进行全面清查,应属于不定期清查。  (    )
A.
正确
B.
错误
【判断题】以真空为起点所计算的气体压力称为绝对压力。
A.
正确
B.
错误
【多选题】2003年6月,中国甲公司出口一批机床给美国乙公司,后美国乙公司将该批机床转售给A国丁公司。2004年1月,A国丙企业控告丁公司进口该批货物侵犯其在A国的专利权,丁公司找到乙公司,而乙公司要求甲公司负责。甲公司认为自己有正当理由,不应负责,其理由正确的有:
A.
自己根本不知道货物的最终转卖地为 A国
B.
不知道该机床是侵犯他人知识产权的
C.
制作的机床是按照乙公司提供的图纸制作的
D.
乙公司事先已经知道该批货物在A国会发生知识产权的纠纷
【判断题】更换财产、物资和现金保管人员时要进行清查,属于局部清查。
A.
正确
B.
错误
【多选题】量值溯源的实施方法有
A.
发放标准物质
B.
实验室内部校准
C.
实物计量标准检定或校准
D.
实验室间比对
【单选题】2015年9月30日,甲公司以每辆25万元的价格购买了200辆汽车并以优惠的价格出售给本公司全体职工,该公司共有200名职工,其中生产人员为100名,销售人员80名,管理人员20名。甲公司以每辆20万元的价格将汽车出售给全体职工,其中工作不满一年的销售人员,需在取得汽车之后在公司继续服务2年,不满一年的销售人员为20人。甲公司2015年9月至12月份所生产产品本年已经全部出售,假定不考虑相关税费的...
A.
甲公司2015年确认管理费用100万元
B.
甲公司2015年确认销售费用312.5万元
C.
甲公司2016年确认销售费用50万元
D.
甲公司2015年因非货币性福利影响损益金额1000万元
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