根据材料回答 19~20 题:A注册会计师负责X公司的验资业务。请按照审计准则,代A注册会计师对以下事项进行专业判断。第 19 题 当A注册会计师与X公司在实收资本及相关的资产、负债的确认方面存在异议,且无法协商一致时,A注册会计师应当采取的正确措施是()。
A.出具保留意见的验资报告
B.出具无法表示意见的验资报告
C.在验资报告意见段后增加说明段,说明理由
D.在验资报告意见段前增加说明段,说明理由
A.出具保留意见的验资报告
B.出具无法表示意见的验资报告
C.在验资报告意见段后增加说明段,说明理由
D.在验资报告意见段前增加说明段,说明理由
第1题
根据下列材料,请回答 19~20 题:
吴西逸①
春花闻杜鹃,秋月看归燕。人情薄似云,风景疾如箭。留下买花钱,趱入种桑园②。
茅苫三间厦③,秧肥数顷田。床边,放一册冷淡渊明传;窗前,钞几联清新杜甫篇。
[注]①吴西逸:生平不详,曾当过小官,终看破红尘归隐,此曲为归隐前后所作。②趱:赶快。③:用草覆盖。
第 19 题 从归隐角度看,这首元曲写了几个层次?请简要分析。
第2题
A.独立估计有时不仅能够印证被审计单位管理层所作的会计估计的合理性,也可提高审计效率
B.复核期后事项一定为会计估计提供结论性的审计证据
C.由于会计估计固有的不确定性,评价会计估计差异可能比其他领域的审计更为困难
D.独立估计是指独立于被审计单位之外的人士对会计估计事项所作的估计
第3题
根据材料回答 30~34 题。
L注册会计师在ABC会计师事务所承担验资工作底稿的复核职责。L注册会计师在复核事务所2008年度所承接的验资业务的相关验资工作底稿时,发现下列事项,请代为做出正确的专业判断。
第 30 题 丑公司系中外合资经营企业,外方投资者于2008年3月31日按照合同、章程规定出资美元100万元。注册会计师获取了银行对账单及银行确认收讫100万美元的回函,并检查确认了丑公司所用的汇率后,即确认了外方出资者所投入的货币资金已经到位。 ()
第4题
根据以下材料回答 1~20 题:
By 1830 the former Spanish and Portuguese colonies had become independent nations. The roughly 20 million___(1)___of these nations looked ___(2)___to the future. Born in the crisis of the old regime and Iberian Colonialism, many of the leaders of independence ___(3)___ the ideas of representative government, careers___(4)___to talent, freedom of commerce and trade, the___(5)___ to private property, and a belief in the individual as the basis of society, ___(6)___there was a belief that the new nations should be sovereign and independent states, large enough to be economically viable and integrated by a___(7)___set of laws.
On the issue of___(8)___ of religion and the position of the church,___(9)___, there was less agreement___(10)___the leadership. Roman Catholicism had been the state religion and the only one ___(11)___by the Spanish crown,___(12)___most leaders sought to maintain Catholicism___(13)___the official religion of the new states, some sought to end the ___(14)___of other faiths. The defense of the Church became a rallying___(15)___ for the conservative forces.
The ideals of the early leaders of independence were often egalitarian, valuing equality of everything. Bolivar had received aid from Haiti and had ___(16)___in return to abolish slavery in the areas he liberated. By 1854 slavery had been abolished everywhere except Spain's ___(17)___colonies. Early promises to end Indian tribute and taxes on people of mixed origin came much ___(18)___ because the new nations still needed the revenue such policies ___(19)___ Egalitarian sentiments were often tempered by fears that the mass of the population was___(20)___ self-rule and democracy.
第 1 题 请选择(1)处最佳答案()。
A.natives
B.inhabitants
C.peoples
D.individuals
第5题
第6题
第16题:该合同的性质属于()。
A.无效合同
B.部分无效合同
C.效力待定合同
D.可变更、可撤销合同
第7题
A.为了降低线路坡度
B.增加线路长度,发展旅游
C.为了通过更多的山村
D.为了增加山区线路密度
第9题
阅读下面这首宋词,回答 19~20 小题
严蕊
道是梨花不是。道是杏花不是。白白与红红,别是东风情味。曾记,曾记,人在武陵微醉。
第 19 题 这首宋词用了一个著名的典故,它出自谁的什么作品?由此可知这首宋词描写的是什么事物?
第10题
结合注释,阅读下面这首诗,回答 19~20 题。
听张立本女吟
高 适
危冠广袖①楚宫妆,独步闲庭逐夜凉。
自把玉钗敲砌竹②,清歌一曲③月如霜。
【注】①“危冠广袖”:是一种高冠宽袖窄腰的南方的贵族女装。②砌竹:阶沿下的修竹。以钗击节是唐宋人歌吟的习惯。③清歌一曲;即吟歌一首。
第 19 题 诗中最后一句运用了怎样的修辞手法?(4分)
答:_______________________________________________