以下哪些事项不影响注册会计师的独立性( )。
A．注册会计师F在承接对湖南火炬公司年报审计后，受聘用担任该公司独立董事
B．2005年7月，天康会计师事务所按照正常租房程序和条件，通过房产中介向湖南火炬公司下属的一家房地产子公司租赁办公用房，租金为每年400万元
C．审计小组成员C注册会计师自2000年以来一直协助火炬公司编制会计报表
D．审计小组成员A注册会计师的父亲是火炬公司的总经理
参考答案：B
解析： A属于不相容职务影响独立性；B事务所通过中介向其下属房地产子公司租房属于正常业务，不影响注册会计师独立性；C属于自我复核影响独立性；D属于关联方关系影响独立性。
| After SABMiller lost a bidding war for China’s Harbin Brewery Group to Anheuser-Busch Coso two years ago, it looked as if America’s King of Beers would reign over the Middle Kingdom as well. Anheuser-Busch, after all, had already sealed a deal with China’s leading brewery, Tsingtao, and with Harbin in its stable it looked unbeatable. But SABMiller had a Plan B that could well give it the throne after all. Since losing Harbin, London-based SAB has focused its energies on a 12-year-old joint venture, China Resources Snow Breweries Ltd., that is now thriving. In June, CR Snow, which includes 46 breweries across the country, surpassed longtime leader Tsingtao for the No. 1 spot. For the 12 months through June, CR Snow produced nearly 40 million barrels, vs. 37 million for Tsingtao. As a result, CR Snow boasts 14.9% of the Chinese market, compared with Tsingtao’s 13.9%. "Our growth has been on the back of a very consistent and targeted strategy," says Wayne Hall, SABMiller’s finance director in China. Both companies want to be the toast of China. As beer sales in the U.S. and Western Europe have lost their fizz, they’re growing at 8% — plus annually in China. That has helped China overtake the U.S. as the world’s top beer market. SAB was early to see the promise of China, where it has been brewing since 1994. Yet instead of targeting big cities such as Shanghai and Beijing, as its competitors did, SABMiller scooped up breweries in less affluent areas, including the northeastern rust belt and the populous inland province of Sichuan. This contrarian strategy has allowed SABMiller to build up a national footprint at bargain prices. While Anheuser ponied up $ 700 million — as much as $ 62 per barrel of annual brewing capacity — for Harbin, SABMilIer has typically paid $ 30 - $ 40 per barrel for its breweries. "SABMiller has made a mint by purposely buying cheaper assets," says Bear, Stearns ＆ Co. analyst Anthony Bucalo. SABMiller has been smart in its positioning of the flagship Snow brand. To appeal to upwardly mobile youth, it slapped a shiny, modern label on the 50-year-old brew and launched a national ad campaign emphasizing the beer’s freshness, complete with sweepstakes that reward winners with outdoor vacations. The marketing push is paying off as it presses into the big cities. China now accounts for nearly 20% of SABMiller’s total volumes, and Snow has become China’s No. 1 brand. Soon, it will probably surpass Miller Lite as the biggest seller in the company’s cooler. |
The word "affluent" in paragraph 4 can be replaced by ______.
A．(A) wealthy
B．(B) populous
C．(C) influential
D．(D) fluent