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【简答题】
With the development of modern science and technology, the functions of cellphones have changed greatly. 小题1: The only difference may be that they fit in your pocket and you pay by the minute to use them. Some of the things a cellphone can do for you will be available this year: Surf at speed Cellphones that let you use the Web have been around for years. So, what's new? Well ,  faster third-generation (3G)  networks that let you surf at anywhere. 小题2: Possible choices are from IJG Electronics VX 8000 and Motorola V1150.Listen as you go. 小题3: There is no doubt that it is about to change. Sony Ericsson’s new W8001 can hold around 150 songs in its 500 MB memory. And Samsung's SPH-V5400 even comes with a l. 5 GB hard drive. Mobile phones may eventually replace miniMP3 players, especially for teens. Say cheese. Camera cellphones are not new either but most of them have limitations: around l- megapixel  (百万像素 ) .  However new technology has made 2-megapixel units more common ,and 3-megapixel units are showing up soon. Some 2-megapixel models, like Sony Ericsson's K7501, offer limited zoom and focus controls. 小题4: Portable TV. You say you like 'watching TV'? That’s what Samsung MMA700 wants to give you. The new model lets users watch popular TV programmes~ for a fee. Other choices are Nokia's 6620, Sanyo's MM740 and NEC's N940. 小题5: The above are just a handful of what you ' ll see in the coming months.  Further down the road, your mobile phone may play a host of other roles, such as mobile credit card, position locator and so on. So what is there that a cellphone can't do? A.The NEC model lets you watch public TV - no fee. B.Without a cellphone, you can do nothing in your daily life. C.Nowadays, new cellphones are much cheaper than old ones. D.Today's do-it-all mobiles have a lot in common with the computer. E. This then allows a carrier to send video, music, and games to your phone. F. Others, like LG's recent A7110, can even capture 30 minutes of full-motion video. G. The problem with most cellphone MP3 players is that they hold only a handful of songs.
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【单选题】在下列活动中能够体现企业 与投资者之间财务关系的是( ) 。
A.
企业向职工支付工资
B.
企业向其他企业支付货款
C.
企业向国家税务机关缴纳税款
D.
国有企业向国有资产投资公司支付股利
【多选题】当企业的一项资产增加时,下列各项目中说法中正确的是( )。
A.
另一项资产减少相同的金额
B.
一项负债增加相同的金额
C.
一项所有者权益增加相同的金额
D.
一项负债减少相同的金额
【单选题】主机和外部设备共同组成计算机系统,以下( )共同构成计算机系统的主机。 Ⅰ.CPU Ⅱ.内存储器 Ⅲ.光存储器 Ⅳ.打印机
A.
Ⅰ和Ⅱ
B.
Ⅰ、Ⅱ和Ⅲ
C.
Ⅰ、Ⅱ和Ⅳ
D.
Ⅰ、Ⅱ、Ⅲ和Ⅳ
【多选题】根据《政府采购货物和服务招标投标管理办法》规定,必须按顺序排列中标候选供应商。下列说法的是( )。
A.
采用综合评分法的,按商数得分由高到低顺序排列
B.
采用最低评标价法的,按投标报价由低到高顺序排列
C.
采用性价比法的,按商数得分由高到低顺序排列
D.
采用综合评分法的,按评审后得分由高到低顺序排列
【单选题】注册会计师在实施风险评估程序后,针对( )实施控制测试。
A.
设计不合理的控制
B.
设计合理但没有得到执行的控制
C.
设计合理且得到执行的控制
D.
与审计相关的控制
【多选题】会计估计的主观性、复杂性和不确定性决定了与会计估计相关的领域存在重大错报风险的可能性高于其他领域。注册会计师应当针对会计估计实施风险评估程序。可供注册会计师选择的风险评估程序有()。
A.
了解适用的财务报告编制基础的要求
B.
了解管理层如何识别是否需要做出会计估计
C.
了解管理层如何做出会计估计
D.
复核上期财务报表中做出的会计估计的结果,或复核管理层在本期财务报表中对上期会计估计作出的后续重新估计(如适用)
【多选题】下列关于统计总体的描述正确的有
A.
统计总体是客观存在的事物构成的
B.
统计总体具有同质性、大量性和差异性
C.
年龄、身高及体重均为有限总体
D.
由于一个班级的人数过少,因此一个班级的人数不能作为统计总体
【多选题】收费系统的主要构成包括( )。
A.
计算机系统
B.
内部对讲系统
C.
电源系统
D.
安全报警系统
E.
有线广播系统
【单选题】注册会计师在实施风险评估程序后,针对( )实施控制测试
A.
设计不合理的控制
B.
设计合理且得到执行的控制
C.
设计合理但没有得到执行的控制
D.
与审计相关的控制
【简答题】判断下列说法的正误,并说明理由。
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