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问题 单项选择题

郭沫若《女神》中的作品，大多发表在上海一家著名的报纸副刊上，这个副刊就是五四时期“四大副刊”之一的（）。

A．《民国日报·觉悟》

B．《京报副刊》

C．《时事新报·学灯》

D．《晨报副刊》

答案

参考答案：C

单项选择题

设有一台设备，目前实际价值为8000元，预计残值为800元，第一年的使用费为800元，每年设备的劣化增量是均等的，年劣化值为300元，则该设备的经济寿命为( )年。

A．5

B．7

C．11

D．12
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问答题

The auditors of Dunce Ltd signed the balance sheet of the company, which grossly overstated the value of the stockin-trade, at the end of each year. The auditors had relied, without further enquiry, on certificates regarding the value of the stock-in-trade which were issued by the company secretary. The company has now gone into liquidation and it is clear that the company has no assets to pay its creditors. Empire Bank Ltd alleges that it relied on Dunce Ltd’s financial statements for increasing the overdraft facilities to it. The auditors are now being sued by Empire Bank to make good the loss it has suffered for not being able to recover the money advanced to Dunce Ltd.Required:Advise the auditors on their potential liability for professional negligence. (10 marks)
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