下列房地产开发成本中,可视为固定成本的是()。
A.土地费用
B.建安费用
C.公建费用
D.销售税费
参考答案:A
根据短文内容,判断下列句子正(T)误(F).
David Smith is a doctor. But he is not a doctor who helps sick(病的)people. He helps fish. So everyone calls him" The Fish Doctor". If their pet(宠物)fish get sick, they call him on the telephone. David drives his truck to the people's house. In the truck ,he has medicine to help the sick fish to get better.
Sometimes a pet store calls David when there are sick fish .Wherever(无论哪里)he goes, "The Fish
Doctor" is always welcome.
( )1.The best title is "The Fish Doctor".
( )2.David goes to people's house in a car.
( )3.People telephone David when their cats are sick.
( )4.David is a very kind man.
( )5.You can know from the story that people love their pet fish.
可接受的检查风险降低时,庚注册会计师可能采取的措施包括( )。
A.扩大实质性程序的范围
B.将计划实施实质性程序的时间从期中移至期末
C.降低评估的重大错报风险
D.消除固有风险