题目内容
（请给出正确答案）
A.存在
B.完整性
C.分类与可理解性
D.计价和分摊
如果结果不匹配，请 联系老师 获取答案
更多“根据材料回答 12～14 题： A注册会计师负责审计X上市公…”相关的问题
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。 （）
A.主要采取实质性程序
B.解除业务约定
C.根据审计范围受到限制的程度出具保留意见或无法表示意见的审计报告
D.在审计业务约定书中载明注册会计师和管理层各自的责任
A.沙尘暴
B.滑坡
C.水土流失
D.洪涝
A.应收账款账面余额
B.主营业务收入的确认
C.销售折扣的计算
D.坏账准备的计提
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
A.柴达木盆地
B.准噶尔盆地
C.塔里木盆地
D.四川盆地
A.高估
B.低估
C.分类
D.计价
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
A.625000元
B.635000元
C.575000元
D.595000元
A.检查出纳与会计的职责是否严格分离
B.比较被审计单位银行存款应收利息收入与实际利息收入的差异是否恰当
C.抽取一定期间银行存款余额调节表，查验其是否按月正确编制并经复核
D.抽取一定期间的银行存款日记账检查其有无计算错误，并与银行存款总分类账核对
