搜题请搜索小程序“爱下问搜题”
问题 单项选择题

ABC会计师事务所的甲注册会计师接受A公司委托，负责审计A公司20×8年度的财务报表，在了解A公司及其环境时，遇到下列事项，请代为做出正确的专业判断。

在识别和评估财务报表重大错报风险，设计和实施进一步审计程序时，甲注册会计师应当了解A公司的性质，其中包括了解A公司的( )。

A．近期拟实施或已实施的并购活动与资产处置情况

B．内部控制活动

C．生产经营的季节性和周期性

D．管理层和员工业绩考核与激励性报酬政策

答案

参考答案：A

解析： 注册会计师应当主要从下列方面了解被审计单位的性质：(1)所有权结构；(2)治理结构；(3)组织结构；(4)经营活动；(5)投资活动；(6)筹资活动。选项A属于投资活动应当了解的，符合题意，所以应选。

单项选择题

To produce the upheaval (激变) in the United States that changed and modernized the domain of higher education from the mid-1860s to the mid-1880s, three primary causes interacted. The (1) of a half-dozen leaders in education provided the personal force that was needed. (2) , an outcry (呐喊) for a fresher, more practical, and more advanced kind of instruction (3) among the alumni (校友) and friends of nearly all of the old colleges and grew into a movement that overrode (压倒) all (4) opposition. The aggressive "Young Yale" movement appeared, demanding partial alumni control, a more (5) spirit, and a broader course of study. The graduates of Harvard College simultaneously (6) to relieve the college’s poverty and demand new (7) . Education was pushing toward higher standards in the East by (8) off church leadership everywhere, and in the West by finding a wider range of studies and a new (9) of public duty.

The old-style classical education received its most crushing (10) in the citadel (城堡) of Harvard College, (11) Dr. Charles Eliot, a young captain of thirty-five, son of a former treasurer of Harvard, led the (12) forces. Five revolutionary advances were made during the first years of Dr. Eliot’s (13) They were the elevation and amplification of entrance requirements, the enlargement of the (14) and the development of the (15) system, the recognition of graduate study in the liberal arts, the raising of professional training in law, medicine, and engineering to a postgraduate level, and the fostering (培养) of greater (16) in student life. Standard of admission were sharply advanced in 1872—1877. (17) the appointment of a clean (院长) to take charge of student affairs, and a wise handling of (18) , the undergraduates were led to regard themselves more as young gentlemen and (19) as young animals. One new course of study after another was (20) —science, music, the history of the fine arts, advanced Spanish, political economy, physics and international law.

1（）

A.uproar

B.threshold

C.emergency

D.emergence
查看答案
填空题

当汽轮机的转速大约升至（）时主油泵和注油器的供油能力才能达到润滑及保护系统的全部用油，故转速低于（）时辅助油泵应保持运行。
查看答案