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【多选题】
以下属于销售截止测试可能实施的程序包括( )。(多选)A.
选取资产负债表日前后若干天的发运凭证,与应收账款和收入明细账进行核对
B.
复核资产负债表日前后销售和发货水平,确定业务活动是否异常
C.
取得资产负债表日后所有的销售退回记录,检查是否存在提前确认收入的情况
D.
结合对资产负债表日应收账款的函证程序,检查有无为取得对方认可的销售
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【简答题】即兴讲话具有哪些特点?
【单选题】Which statement about the differences of news headlines between Chinese and English is correct?
A.
Many sorts of punctuation can be seen in both English and Chinese headlines and even in English ones. Comma is always used to replace the word “and” in order to save space.
B.
In English headlines, active voice is less frequently seen than passive voice.
C.
Tense in Chinese headlines is evident but more invisible in English ones. In particular, Chinese headlines usually avoid the past tense.
D.
Chinese headlines seldom have subjects and often have no articles. English versions have to keep the subject and add articles.
【单选题】“人无我有,人有我优,人优我廉,人廉我转”,在市场上只有处于( )地位的旅游企业才能运用此竞争战略。
A.
市场主导者
B.
市场挑战者
C.
市场跟随者
D.
市场利基者
【单选题】Which of the following is INCORRECT?
A.
Technical degrees are not designed for transfer.
B.
The associate degree usually takes about two years to complete.
C.
The associate's is normally required before one can work at the bachelor's level.
D.
The associate degree may replace the first two years of a bachelor's degree.
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