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问题 单项选择题

（）是指国有资产监督管理机构依据国家清产核资政策和有关财务会计制度规定，对企业申报的各项资产损益和资金挂账进行认证。

A、价值重估

B、资金核实

C、清产核资

D、损益认定

答案

参考答案：D

单项选择题

关于会阴擦洗正确的是（）

A．只适用于产妇

B．先擦洗肛门

C．第一遍由上到下，由外到内擦洗

D．第二遍由上到下，由外到内擦洗

E．第三遍由上到下，由外向内擦洗
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单项选择题

Jessica Walters, CFA, is a portfolio manager and manages portfolios of a number of high-net-worth retail and institutional clients. Walters receives an allocation of oversubscribed initial public offering of a highly-speculative and risky firm manufacturing pharmaceutical. Walters allocates the stock on a pro rata basis to only those clients who are suitable for the stock according to their investment policy statements. Walters most likely violated the Standards of Professional Conduct（）

A. No.

B. Yes, relating to fair dealing.

C. Yes, relating to suitability.
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