甲公司当年购入设备一台，会计部门在入账时，漏记了该设备的运费

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问题单项选择题

甲公司当年购入设备一台，会计部门在入账时，漏记了该设备的运费，则违反的认定是()。

A.存在

B.完整性

C.计价和分摊

D.截止

答案

参考答案：C

解析：固定资产在确定入账价值时，漏记了运费，表明该资产在资产负债表上列示的金额不正确，违反了计价和分摊认定。【该题针对“管理层认定与具体审计目标”知识点进行考核】

阅读理解

读下面的对话，并作对话后面的选择题。

Waiter: May I help you?

Frank: Yes, please. I'd like some a hamburger and a glass of milk.

Waiter: Sorry. We don't have any. Our restaurant is a Chinese restaurant.

We only have Chinese food. We have dumplings, rice, noodles, fish,

and vegetables. Dumplings are delicious. Would you like some dumplings?

Frank: How much for one jin?

Waiter: Ten yuan.

Frank: OK. I'll have one jin.

Waiter: It's too much.

Frank: Then I'll have a half. What would you like, Jack?

Jack: I'd like rice and fish.

1. What do they have in the restaurant? They have _____.

A. donuts and hot dogs

B. hamburgers and French fries

C. rice and dumplings

D. milk and vegetables

2. Frank wants to eat _____.

A. a sandwich and a glass of milk

B. a hamburger and a glass of milk

C. noodles and dumplings

D. vegetables and rice

不定项选择

当物体以很大速度运动时，它的质量与静止质量m₀的关系是，此时它的动能应该是 [ ]

A．

B．

C．mc²－m₀c²

D．以上式子都不对