题目内容
（请给出正确答案）
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。 （）
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更多“根据材料回答 30～34 题。 L注册会计师在ABC会计师事…”相关的问题
A.对金额超过重要性的账户余额不实施实质性程序
B.改变以往按照抽取营业收入的做法，改按客户抽取销售业务加以测试
C.对某些风险较小的认定实施控制测试，对风险较高的认定实施实质性程序
D.提前到资产负债表日之前一个月向债务人寄发询证函
A.向审计项目组强调保持职业怀疑态度的必要性
B.设计和实施进一步控制测试程序和实质性程序
C.向审计项目组提供更多的督导
D.分派更有经验或具有特殊技能的审计人员或利用专家工作
根据以下材料回答第 1～5题：
A．I'm leaving．
B．Thank you
C．I'll do my best
D．and sit here
E．Please sit down
F．But l worry about
G．Take it easy
H．Don’t forget
第 56 题 Boss：Come in，please．Oh，Mary，come over 56 ．Your annual report is well done．
Mary： 57
Boss：I know you’re a capable person．
Mary：Thank you for saying that． 58 the wrong figures I gave you last time．
Boss： 59 ．Everyone makes mistakes．
Mary：Thank you SO much for your forgiveness． 60．
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
第5题：甲单位要约的生效时间是（）。
A．电子邮件I发出的时间
B．电子邮件l进入乙单位指定的电子邮箱的时间
C．乙单位知道已经收到电子邮件I的时间
D．乙单位知悉电子邮件I内容的时间
A.评估的重大错报风险
B.存货的性质
C.与存货相关的内部控制
D.存货盘点的次数
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we were waiting , I （26） around at the school building ,which was one of those old Victorian structures, completely out of date but still standing.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.fA=2
B.fA=3
C.fA=4
D.fA=5
A.重要性概念须从财务报表使用者的角度考虑
B.重要性概念是针对财务报表和账户、交易层次而言的
C.重要性的判断离不开特定环境
D.财务报表层次的重要性水平就是实质性程序的可容忍错报
