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问题 多项选择题

关于贷款和担保可能对独立性产生的不利影响，以下表述中，恰当的有（）。

A.审计项目组成员不得从非银行或类似金融机构审计客户中取得贷款或获得担保，即使按照正常的程序、条款和条件取得也不允许

B.审计项目组成员的主要近亲属不得向审计客户提供贷款或担保，即使按照正常的程序、条款和条件取得也不允许

C.即使按照正常的商业条件，会计师事务所也不得在银行或类似金融机构的审计客户中开立存款或交易账户

D.如果按照正常的商业条件，审计项目组成员或其主要近亲属可以在银行或类似金融机构的审计客户开立存款或交易账户

答案

参考答案：A, B, D

解析：选项C不恰当。只要按照正常的商业条件，会计师事务所可以在银行或类似金融机构的审计客户开立存款或交易账户。

判断题

由于基金管理人负责基金的资金管理与应用，因此，基金投资发生的亏损应由基金管理人独立承担。( )
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填空题

Renowned U. S. economist, John Rutledge, who helped frame the fiscal policies of two former U. S. presidents, warned that an abrupt rise in China’ s currency could lead to another Asian financial crisis. The founder of Rutledge Capital told the media that if the yuan rises (1) it would discourage foreign direct investment in China while (2) by market speculators. Currency change is more difficult for investors and (3) .
The Chinese currency has appreciated by (4) since July 2005 when the country allowed the yuan to (5) within a daily band of 0.3 percent. The analysts are expecting the currency to rise (6) by the end of this year. But if the yuan rose 20 to 30 percent, as some U. S. politicians are demanding, it would (7) causing a recession and deflation. Similar advice to allow an abrupt appreciation of a currency led to (8) in 1997, and came very close to destroying (9) . The U. S. economist says that investors want foremost to (10) associated with large fluctuations in currency and inflation. They (11) after evaluating risks to benefits such as (12) . A rising yuan would drive up labor costs for foreign investors and would not (13) .
Earlier reports said that currency speculators had pumped (14) U.S. dollars into China by the end of last year, with another 70 billion U. S. dollars (15) in the first three months of this year. There is no way to (16) of this type of investment and many economists disagree that (17) is so high. Instead of further appreciating its currency, China should make the yuan (18) . If the yuan were more easily converted into foreign currencies it would allow Chinese companies to expand overseas, (19) , and provide management experience and capital that China needs. It would also (20) and reduce speculative money coming into the country.

Renowned U. S. economist, John Rutledge, who helped frame the fiscal policies of two former U. S. presidents, warned that an abrupt rise in China’ s currency could lead to another Asian financial crisis. The founder of Rutledge Capital told the media that if the yuan rises (1) it would discourage foreign direct investment in China while (2) by market speculators. Currency change is more difficult for investors and (3) .
The Chinese currency has appreciated by (4) since July 2005 when the country allowed the yuan to (5) within a daily band of 0.3 percent. The analysts are expecting the currency to rise (6) by the end of this year. But if the yuan rose 20 to 30 percent, as some U. S. politicians are demanding, it would (7) causing a recession and deflation. Similar advice to allow an abrupt appreciation of a currency led to (8) in 1997, and came very close to destroying (9) . The U. S. economist says that investors want foremost to (10) associated with large fluctuations in currency and inflation. They (11) after evaluating risks to benefits such as (12) . A rising yuan would drive up labor costs for foreign investors and would not (13) .
Earlier reports said that currency speculators had pumped (14) U.S. dollars into China by the end of last year, with another 70 billion U. S. dollars (15) in the first three months of this year. There is no way to (16) of this type of investment and many economists disagree that (17) is so high. Instead of further appreciating its currency, China should make the yuan (18) . If the yuan were more easily converted into foreign currencies it would allow Chinese companies to expand overseas, (19) , and provide management experience and capital that China needs. It would also (20) and reduce speculative money coming into the country.
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