搜题请搜索小程序“爱下问搜题”
问题 单项选择题

注册会计师在检查固定资产实物时，对一台大型锻造设备产生了怀疑，于是对其历史成本进行追查，这主要是为了证实管理层的()认定。

A.存在

B.完整性

C.准确性

D.计价和分摊

答案

参考答案：D

解析：对于固定资产历史成本进行审查属于总值估价的问题，所以影响的是计价和分摊。 【该题针对“管理层认定与具体审计目标”知识点进行考核】

改错题

My neighbor’s children love playing hide-and-seek as other children do ，but everybody had imagined that the game they played themselves last week would be reported in the local newspaper. One afternoon, they are playing at the street comer. Paul, only five year old, hid and locked himself in a storage mailbox in accident His sister, Nancy, heard his cries and realized what had happened, so she immediately asked a mailman open the metal door. Paul was free ，but he had such bad a scare that he could not stop cry. The mailman told him that next time he wanted to hide in a mail box, he should remember to put the stamp on himself. When he heard that ，Paul burst into laughing.
查看答案
单项选择题

期货交易所任免中层管理人员，应当在决定之日起（）日内向中国证监会报告。

A．2

B．7

C．10

D．15
查看答案