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问题 多项选择题

B注册会计师负责对甲公司编制的2009年度财务报表进行审阅。在设计和执行业务时，B注册会计师遇到下列事项，请代为做出正确的专业判断。

财务报表审阅程序通常包括（）。

A．询问采用的会计准则和相关会计制度、行业惯例

B．询问对交易和事项的确认、计量、记录和报告的程序

C．实施分析程序，以识别异常关系和异常项目

D．询问股东会、董事会以及其他类似机构决定采取的可能对财务报表产生影响的措施

答案

参考答案：A, B, C, D

解析：

财务报表审阅程序的内容。

多项选择题

马克思主义哲学的彻底性在于它实现了（）。

A.物质和意识的统一

B.唯物主义和辩证法的统一

C.唯物辩证的自然观和历史观的统一

D.形式和内容的统一

E.抽象和具体的统一
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填空题

One is never at a loss for a place to (1) in Malaysia．The country’s cities and major towns have a (2) range of accommodation to suit all tastes and budgets. Most international- (3) hotels cater to total living requirements and as such, one (4) easily find restaurants, entertainment outlets and fitness centres within the (5) complex.
Several resort hotels even have adjoining golf courses and (6) parks with special privileges accorded to hotel guests. Family outings (7) these hotels can be a practical yet fun-filled activity. Guests (8) on longer stays may appreciate the serviced apartments situated within (9) major cities.
Malaysia is also an excellent destination for romantic getaways, (10) for honeymooners seeking an idyllic tropical retreat with (11) amenities. The country’s award-winning island resorts are paradises waiting to be (12) .
For budget-conscious tourists, there is an array of accommodations located (13) to amenities and tourist attractions. Budget accommodations in Malaysia are (14) according to the Orchid Classification Scheme and include hostels, bed (15) breakfast establishments, inns, boarding houses, rest houses and lodging houses. (16) Orchid rating is awarded to tourist accommodations offering basic facilities (17) well as safe and clean premises.
Adventurous souls can try (18) the innumerable value-for-money kampung-style chalets located along popular beaches. Nature (19) seeking communion with nature in Malaysia’s world-famous nature parks such (20) Taman Negara will be amazed by the easy availability of chalets with modern facilities in these areas.
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