以下情形中，注册会计师为了获取审计证据证明长期股权投资的"计价和分摊"认定是否恰当，则应当选择的实质性程序包括（）。
A.结合银行借款等的检查，了解长期股权投资是否存在质押、担保情况
B.获取或编制长期股权投资明细表，复核加计，并与总账数和明细账合计数核对
C.结合长期股权投资减值准备科目，将其与报表数核对是否相符
D.对于长期股权投资分类发生变化的，检查其核算是否正确
参考答案：B, C, D
解析：选项A的审计程序与长期股权投资的"权利和义务"、"列报和披露"认定相关。
| 请阅读下面一篇文章,并按照要求匹配信息。 | |
| Keep safe in storms In the spring and summer months, thunderstorms (雷雨) are common. 1 In thunderstorms, lightning can strike (击中) people and buildings and is very dangerous. It was reported that a man was struck by lightning when he was making a phone call under a tree. He died at once. You may not know it, but nearly 1,800 thunderstorms are happening at any moment around the world. 2 So what should you do during a lightning storm? Scientists say that a person's chances of being struck by lightning are 1 in 600,000. 3 If you are indoors during a thunderstorm: ＊Stay away from anything that is metal because lightning can come into the house through it. ＊Don't stand near the windows. ＊Don't take a shower or bath. Lightning can travel through water. ＊Never use the phone. 4 If you are caught in a thunderstorm outdoors: ＊ 5 If there's no building around, try to find a low place to stay in. ＊Do not go under a tree because the lightning could hit the tree and travel through the tree to hit you. ＊Never use a cellphone. | |
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