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问题 单项选择题

企业发行股票筹集资金所发生的审计费用，要编制现金流量表时，应在（）项目中反映。

A."吸收投资所收到的现金"

B."支付的其他与筹资活动有关的现金"

C."偿还债务所支付的现金"

D."分配股利、利润或偿付利息所支付的现金"

答案

参考答案：B

解析：支付的审计咨询费用应在"支付的其他与筹资活动有关的现金"项目中反映。

改错题

短文改错

     This autumn my class went to Dalian to go the camping. We arrived at a sandy beach

with a well view of the sea. We set up our tents on the sandy beach, when night fell we

made a fire to give us light and kept us warm. All the classmates sat around them, talking

and laughing. Several hours late, Li Mei and I went back to the tent to have a chat. We

stayed up all of night. We found that we two had a lot of common. For instance, we both

like the same singers and have great enthusiasm for physics. The fire and the stars see our

happiness. What I wished time would stop at that moment!

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多项选择题

在进行背景审查的过程中，应当注意（）。

A.调查渠道尽量多样化

B.注意询问的技巧和方式

C.必须具有很强的针对性

D.加强对候选人岗位胜任素质状况的考查

E.对背景审查的结果进行分析和评估
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