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四、分析思考题(29分) 华荣事务所接受光华公司的委托,对其2014年的会计报表进行审计,欲委派张力执行审计,若存在下列情况,张力能否承接此项业务?逐一进行说明。 (1) 张力的妻子是光华公司的会计主管。 (2) 张力的弟弟为光华公司的统计员。 (3) 光华公司是一家股份制商业银行,事务所以正常的借款程序向光华公司贷款 100 万。 (4) 审计项目组成员D的朋友于2007年2月购买了光华公司发行的公司债券20 万元。 (5)A 注册会计师与光华公司副总经理H同为京剧社票友,经H介绍,A注册会计 师从其他企业筹得款项,成功举办个人专场演出。 (6) 华荣事务所的合伙人目前是光华公司的独立董事
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【单选题】Listen to the announcement again and match the incomplete statement in Column A with the choices in Column B. The announcement is made______.
A.
on an airplane
B.
on a bus
C.
on a train
D.
on a ship
【单选题】Many years had ________ before they returned to their original urban areas.
A.
floated
B.
elapsed
C.
skipped
D.
proceeded
【多选题】中国的外交可分为哪几个层面?()
A.
发达国家外交
B.
大国外交
C.
周边外交
D.
发展中国家外交
【单选题】In the Announcement to K'ang, it is said, "He was able to make his virtue _____."
A.
illustrious
B.
illusion
C.
illustration
D.
illustrated
【简答题】In the Announcement to K'ang, it is said, "The ___ indeed may not always rest on us"
【单选题】According to the announcement, which of the following behavior. is allowed?
A.
Eating in the auditorium during the intermission
B.
Recording a song with a MP3
C.
Going out of the auditorium during the show
D.
Drinking by the bar
【单选题】Only after many years of hard work ____ that money alone does not lead to happiness and success.
A.
I did realize
B.
had I realized
C.
did I realize
D.
I had realized
【单选题】Which of the following events between the reporting date and the date the financial statements are authorised for issue must be adjusted in the financial statements?1 Declaration of equity dividends2...
A.
1 only
B.
2 and 4
C.
3 only
D.
None of them
【单选题】下列不属于静力性力量项目的是 。
A.
鞍马
B.
游泳
C.
举重
D.
头手倒立
【多选题】中国的外交可分为哪几个层面:
A.
发达国家外交
B.
发展中国家外交
C.
大国外交
D.
周边外交
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