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问题 多项选择题

F注册会计师拟对银行存款余额实施函证程序。以下做法中，正确的有( )。

A．以A公司的名义寄发银行询证函

B．除余额为零的银行存款账户以外，必须对A公司所有银行存款账户实施函证程序

C．由A公司代为填写银行询证函后，交由注册会计师直接发出并回收

D．如果银行询证函回函结果表明没有差异，则可以认定银行存款余额是正确的

答案

参考答案：A,C

解析： 对于银行存款余额为零的账户也是要执行函证程序的，如果函证结果表明不存在差异则可能存在银行已经支付的款项而企业并没有人账的情况，所以是不能直接确认的。

单项选择题

艾滋病高危人群中哪项错误

A．50岁以上的人
B．男性同性恋
C．性乱者
D．静脉药瘾者
E．多次输血者
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填空题

According to the recent forecasts from The Futuristic magazine for 1997 and beyond, the (1) since mid-century, while the population has doubled. As a result, the pressure on natural resources has (2) : Demand for grain has nearly tripled, and (3) has increased nearly fourfold, with carbon emissions rising accordingly. City skylines may (4) in the future. Information technologies are allowing workers to (5) rather than trek to downtown skyscrapers. Consequently, many prestigious office towers (6) , and U. S. builders have stopped putting up structures taller than 30 stories. Education in the Information Age will be (7) and less labor-intensive. Teaching may become more centralized, with a few "star teachers" giving courses via (8) to a national student body. Infotech is producing interactive educational toys and other devices that (9) of mental faculties. Some youngsters may even teach themselves to read before age 3. Future education will not end with (10) in high school or college, but become (11) . More students will be learning at home, using computers and advanced educational software. The number of home schoolers has grown from (12) in the last two decades. Electronic networking will give more power to workers at the bottom of the (13) . Computer networks allow employees to skip over (14) and communicate directly with senior managers or even the CEO. The (15) of electronic communications will make low-status individuals (16) their points of view and offering valuable new ideas. The earth’s economy is expected to benefit hugely from (17) . Earth is a colossal system, and we will need to (18) . The space race will see many new competitors, as the United States and Russia (19) due to budget cuts. China, India, and Japan are moving ahead quickly in such fields as remote sensing satellites and (20) .
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