搜题请搜索小程序“爱下问搜题”
问题 单项选择题

注册会计师是M公司2005年度合并会计报表审计的外勤审计负责人，在对报表合并相关事项进行审计过程中，需要考虑以下事项，请代为做出正确的专业判断。
注册会计师审计M公司合并会计报表工作底稿中各项数据的钩稽关系时，发现不正确的钩稽关系有（）

A．合并价差＝股权投资差额－母公司和子公司未纳入合并范围的股权投资差额

B．合并长期股权投资＝母公司长期股权投资－对纳入合并范围子公司的长期股权投资

C．少数股东损益＝子公司净利润×少数股东所持股权比例

D．合并投资收益＝母公司和子公司投资收益一按权益法确认的对子公司的投资收益

答案

参考答案：B

解析：

合并长期股权投资＝母公司和子公司长期股权投资一对纳入合并范围子公司的长期股权投资

单项选择题

正常人胸膜腔压力的变化是（）

A.吸气时负压，呼气时正压

B.吸气时正压，呼气时负压

C.吸气、呼气均为正压

D.平静呼吸的全过程均为负压

E.仅吸气向呼气过渡时为负压
查看答案
单项选择题

Lobbying groups often try to disguise a financial self-interest by clumsily dressing up their arguments in the guise of concern for the public. You see this tendency in the pharmaceutical industry (21) in energy and lumber companies who like to tout their (22) of the environment. But (23) , two new books argue, are these tactics more (24) a cause for concern than in agribusiness.
Marion Nestle’s "Food Safety: Bacteria, Biotechnology, and Bio-terrorism’ looks at the way the American meat and biotechnology industries have (25) successfully on Capitol Hill (26) stricter federal regulation, which the author argues has undermined the safety of the food supply.
(27) , Maxime Schwartz’s "How the Cows Turned Mad" (28) the origins of mad-cow disease over more than two centuries, and reveals the fallout from the British government’s blind (29) that the disease could not be (30) to humans.
In 1999, Ms Nestle writes in her earlier book, Rosemary Mueklow, the executive director of the National Meat Association, lobbied against President Clinton’s (31) to establish a more thorough testing regime for E. coli 0157: H7, a potentially (32) pathogen.
Ms Muck low’s organization—which represents meatpackers and processors who (33) to discard or reprocess meat found to be infected under the new testing regime—argued on Capitol Hill that (34) microbial testing in meat could actually lead to a greater public health risk (35) confident consumers might relax their own safe-handling procedures at home.

A. against B. with C. toD. over
查看答案