在采用分析性复核方法审查存货总体合理性时，审计人员常采用的指_爱下问搜题

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问题单项选择题

在采用分析性复核方法审查存货总体合理性时，审计人员常采用的指标是( )。

A．毛利率

B．存货周转率

C．成本利润率

D．产品成本差异率

答案

参考答案：B

解析：本题考查重点是对“存货审计——运用分析性复核方法检查存货总体合理性”的掌握。在采用分析性复核方法审查存货总体合理性时，审计人员常采用的指标参见单项选择题第4题真题解析。因此，本题的正确答案为B。

完形填空

A boy was sent by his parents to a boarding school(寄宿学校). Before being sent away, this boy was the   36  student in his class. He was at the top in every competition. But the boy changed after 37  home and attending the boarding school. His grades started dropping. He   38  being in a group. He was lonely all the time because he felt no one loved him.
His   39  started worrying about the boy. But they did not know   40  was wrong with him. So his dad   41  to travel to the boarding school and   42  with him. They sat on the bank of the lake near the school. The father started   43  him casual(随便的) questions about his classes, teachers and sports.   44 some time his dad said, “Do you know, son, why I am here today?”
The boy answered back, “To check my   45 ?”
“No, no,” his dad replied, “I am here to tell you that you are the most important person for 46 . I want to see you   47 . I don’t care about grades. I care about you. I care about your happiness. YOU ARE MY LIFE.”
These words caused the boy’s eyes to fill with tears. He hugged(拥抱) his dad. They didn’t say 48   to each other for a long time.
Now the boy had everything he wanted. He knew there was someone on this earth who cared for him   49 . And today this young man is in college at the   50  of his class and no one has ever seen him sad!

单项选择题

外科疮疡在化脓阶段，其舌苔多为

A．白苔
B．黄苔
C．腻苔
D．黑苔
E．白腻苔