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【单选题】
恰当原则为税收收入划分的原则之一,该原则是以( )为标准作为标准来划分中央与地方政府的收入。
A.
征税效率的高低
B.
税基的宽窄
C.
税收负担的分配是否公平
D.
增进经济利益
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【单选题】听力原文:M: Will professor Benson ask you to make up your physics exam? W: I don' t know. I' 11 cross that bridge when I come to it. What is the woman planning to do?
A.
Play bridge.
B.
Make up her physics exam.
C.
Wait and see what happens.
D.
Go across the bridge.
【单选题】最先发现微生物的科学家
A.
巴斯德
B.
列文虎克
C.
弗莱明
D.
科赫
E.
李斯特
【单选题】Section A Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and the...
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He was seriously ill.
B.
He had a maths exam.
C.
He had a maths class.
D.
He had a physics exam.
【单选题】Philosophy of Logical Analysis Modern physics and physiology throw a new light upon the ancient problem of perception. If there is to be anything that can be called 'perception', it must be in some de...
A.
he liked to enjoy the California sunshine
B.
he was too busy to care for himself
C.
he was particular about his clothes
D.
he paid no attention to himself
【简答题】M iss Evans 1 physics in a London school. L ast month she was explaining to one of her 2 about sound, and she decided to test them to see how successful she had been 3 . She said to them, “ Now, I hav...
【单选题】不属于了解和评价库存现金项目的内部控制制度的程序是( )。
A.
抽样验证被审计单位是否每天将库存现金存入解存银行
B.
抽样验证库存现金日记账中是否存在非正常的库存现金支出
C.
审查资产负债表日银行存款余额调节表
D.
检查被审计单位库存现金是否定期盘点
【判断题】本诗中用梅子黄、杏子肥、麦花白、菜花稀,写出了夏季南方农村景物的特点。( )
A.
正确
B.
错误
【单选题】最早发现微生物的科学家
A.
列文虎克
B.
巴斯德
C.
弗莱明
D.
科赫
E.
李斯特
【单选题】监盘库存现金是注册会计师证实资产负债表所列现金是否存在的一项重要程序,被审计单位必须参加盘点的人员是()。
A.
会计主管和内部审计人员
B.
出纳员和会计主管人员
C.
现金出纳员和银行存款出纳人员
D.
出纳员和内部审计人员
【多选题】与货币资金交易可能发生错报环节的有 :
A.
被审计单位资产负债表的货币资金项目中的库存现金和银行存款在资产负债表日不存在
B.
被审计单位所有应当记录的现金收支业务和银行存款收支业务未得到完整记录,存在遗漏
C.
被审计单位的现金收款通过舞弊手段被侵占
D.
库存现金和银行存款未按照企业会计准则的规定在财务报表中作出恰当列报
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