根据材料回答 23~25 题。 三木建筑公司承包了天园地产商的写字楼工程施工任务,双方签订的施工合
第23题:由于天园地产未按约定支付预付款,影响三木建筑公司支付相应的贷款利息,利息从()起算。
A.2007年8月30日
B.2006年3月8日
C.2006年3月1日
D.2006年2月22日
第23题:由于天园地产未按约定支付预付款,影响三木建筑公司支付相应的贷款利息,利息从()起算。
A.2007年8月30日
B.2006年3月8日
C.2006年3月1日
D.2006年2月22日
A.在执行审计工作和评价审计结果时需要做出判断的程度
B.已识别的例外事项的性质和范围
C.使用的审计方法和工具
D.已经识别的重大错报风险
A.ABC会计师事务所的F注册会计师与被审计单位的一名独立董事有近亲关系,但事务所没有安排他参与本次审计工作
B.ABC会计师事务所允许有条件的其他单位以本所名义执行业务
C.ABC会计师事务所为争取更多的客户对其台力作了广告宣传,但没有诋毁同行
D.ABC会计师事务所以降低收费方式招揽业务但遵守了准则并保证了审计质量
A.控制环境
B.何时能得到相关信息
C.确定的重要性水平
D.错报风险的性质
根据以下材料回答第 21~30 题:
I can clearly remember the first time I met Mr. Andrews, my old headmaster, (21) that was over twenty years ago . During the war ,I was at school in the north of England . As soon as it ended, my family returned to London. There were not enough schools left for children to go to and my father had to go from one school to another, asking them to (22) me as a pupil . I used to go with him but he had such a (23) time trying to persuade people even to see him that I seldom had to do any tests. We had been to all the schools near where we lived ,but the more (24) my father argued ,the more it became. In the end ,we went to a school about five miles away from home. The headmaster kept us waiting for (25) an hour. While we were waiting , I (26) around at the school building ,which was one of those old Victorian structures, completely out of date but still standing. I could hear the boys playing in the playground outside when the headmaster’s secretary finally (27) us into his office. Mr. Andrews spoke to me first ,“Why do you want to come here ?” he asked. I had been thinking of saying something about studying but couldn’t (28) remembering the boys outside .“I don’t know anyone in London, ” I said . “I like to play with the other boys. I like to read a lot of books too,” I (29) . “All right ,”Mr. Andrews said . “We have one place (30) ,in face.”
My two years at that school were among the happiest of my life.
第 21 题 填入(21)处的最佳答案是()。
A.if
B.despite
C.although
D.since
A.伪造统计资料
B.提供不真实统计资料
C.篡改统计资料
D.经催报后仍未按时提供统计资料
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30题:该施工合同的标的应为()。
A.行为
B.工作成果
C.无形财产
D.有形财产
A.统计抽样无需在审计过程中进行专业判断
B.统计抽样和非统计抽样均不能减少注册会计师对样本的专业判断
C.审计抽样方法适用于未留下轨迹的控制测试、实质性细节测试
D.对可信赖程度要求越高,需选取的样本量就应越大
A.辛注册会计师在制定总体审计策略时,应该确定财务报表层次的重要性水平
B.辛注册会计师在制定具体审计计划时,应该确定财务报表层次的重要性水平
C.辛注册会计师通常选择一个相对稳定、可预测且能够反映被审计单位正常规模的指标作为确定财务报表层次的基准
D.辛注册会计师在确定财务报表层次重要性水平时,应当考虑与具体项目计量相关的固有不确定性