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【判断题】
00船舶上,仅在个别船员的住室提供用船舶的工作语言书写的培训手册。( )A.
正确
B.
错误
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应记入下期的业务是否被提前到本期
B.
凭证的日期与账簿记录的日期是否接近
C.
应记入本期的业务是否被推迟到下期
D.
所测试账户的会计记录归属期是否正确
【多选题】截止测试是实质性测试中常用的具体审计技术。一般地说, 注册会计师对主营业务收入实施截止测试的目的包括( )。
A.
所测试账户的会计记录归属期是否正确
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A.
所测试账户的会计记录归属期是否正确
B.
应记入本期的业务是否被推迟到下期
C.
凭证的日期与账簿记录的日期是否接近
D.
应记入下期的业务是否被提前到本期
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应记入下期的业务是否被提前到本期
B.
凭证的日期与账簿记录的日期是否接近
C.
应记入本期的业务是否被推迟到下期
D.
所测试账户的会计记录归属期是否正确
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