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【单选题】
这幅作品的名称是( )。
A.
拉斐尔的房间
B.
雅典学院
C.
最后的审判
D.
的家宴
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【多选题】注册会计师在审计报告的意见段之后增加的强调事项段是()。
A.
对审计意见的补充说明
B.
目的是提醒会计报表使用人关注
C.
不影响已发表的审计意见
D.
解释出具特定审计意见的原因
【单选题】审计报告 强调事项段是在( )之后增加的对重大事项予以强调的段落。
A.
引言段
B.
管理层对财务报表的责任段
C.
注册会计师的责任段
D.
审计意见段
【单选题】What are the features of Henan Opera?
A.
Demanding melodies, strong rhythms and intensive use of spoken language
B.
Having a strong literary quality, full of wit, humour and lively dialogue with a pronounced local flavour, using stunts
C.
Soft and gentle music and graceful and refined acting style
D.
Light and lyrical music, easy to understand as it uses simple words and literary traditions mixed with northern and southern Anhui dialects
【单选题】强调事项段是指注册会计师增加的对重大事项予以强调的段落,在审计报告中的位置()
A.
引言段之后,审计意见段之前
B.
管理层对财务报表的责任段之后,注册会计师的责任段之前
C.
审计意见段之后
D.
引言段之前
【多选题】与定额单价法相比,采用实物量法编制单位工程施工图预算的优点有( )。
A.
不需调整价差
B.
计算简单、工作量较小和编制速度较快
C.
较好地反映实际价格水平,工程造价的准确性高
D.
便于工程造价管理部门集中统一管理
E.
计算过程较单价法繁琐,不易解决
【简答题】What are the important causes of regional dialects? What is your comment on the social environment of Black English? Why are women more aware of the social significance of linguistic variables than me...
【简答题】What are the challenges facing multinationals that want to build their brands in China?—I think the first thing is ignorance. There's a huge (1) of the complexity in China, which is more complex than ...
【单选题】What is the main idea of the second paragraph?
A.
Over 6000 languages and major dialects are spoken in the world today.
B.
As some languages grow, others disappear.
C.
Languages that grow also develop and change due to class, profession, age group, and other social forces.
D.
Anthropologists are trying to record and preserve ancient languages that are still spoken in remote areas or by the last remaining people in a culture.
【单选题】当注册会计师想强调某个有关会计报表的具体事项时,会在审计报告的意见段之后增加加强调事项段单独进行说明,在下列各项中,属于注册会计师将强调的事项的是( )。
A.
被审计单位在预知其债务人将破产,无法偿还其债务时增加坏账准备数额
B.
被审计单位是一个集团公司的成员
C.
会计政策的变更
D.
大宗应收账款的变现能力
【单选题】下列各项中 ,关于审计报告强调事项段,表述不正确的是()
A.
如果被审计单位附注中披露了异常诉讼存在不确定性,注册会计师需要增加强调事项段
B.
如果被审计单位附注中披露了存在已经或持续对被审计单位财务状况产生影响
C.
强调事项段应当仅提及已在财务报表中列报或披露的信息
D.
强调事项段应该紧接在注册会计师的责任段之后
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