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问题 单项选择题

(六)A注册会计师在从事验资业务过程中，遇到以下事项，请代为做出正确的专业判断。

下列事项不属于导致注册资本实收情况或注册资本及实收资本变更情况发生重大错报风险的是( )。

A．注册会计师的专业胜任能力和职业道德水平

B．自然人出资、家庭成员共同出资或关联方共同出资

C．验资业务委托渠道复杂或不正常

D．出资人之间存在意见分歧

答案

参考答案：A

解析： 重大错报风险是因被审验单位方面因素而产生的，跟注册会计师的专业胜任能力和职业道德水平没有关系。

填空题

完型填空（每空1分，共5分）The bill of lading by itself is not a contract of carriage as it is signed only by the carrier. However, it provides（ ① ）. It serves as a receipt for goods delivered to the carrier. Besides, the bill of lading serves as a document of title enabling the goods to be transferred from the shipper to the consignee or any other party by endorsement.The sea waybill is the replacement of the traditional （ ② ）. The waybill is a non-negotiable document and made out to a （ ③ ） who is allowed, upon production of proper identification, to claim the goods without presenting the waybill.The （ ④ ） is issued by the carrier to enable the consignee to take delivery of the cargo from the vessel.The mate’s receipt is the receipt issued by the chief mate in the acknowledgement of the goods received on board which is subsequently exchanged for the（ ⑤ ）.

A．dock receipt

B．delivery order

C．bill of lading

D．sea waybill
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单项选择题

动压管测量风速时，读出微压计的液面高度差，即可算出该点的（）。

A.压强

B.流速

C.全压

D.静
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