下列有关应付账款审计的说法中，不正确的有（）。 A.注册会计师_爱下问搜题

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问题多项选择题

下列有关应付账款审计的说法中，不正确的有（）。

A.注册会计师如果对应付账款进行函证，通常采用的函证方式为消极式

B.通过审查资产负债表日后货币资金支出情况，可以审查被审计单位是否存在未入账的应付账款

C.无论任何情况，注册会计师均应当对.应付账款进行函证

D.注册会计师可以结合存货监盘程序，检查被审计单位在资产负债日前后的存货入库资料，检查是否有大额料到单未到的情况，确认相关负债是否计入了正确的会计期间

答案

参考答案：A, C

解析：

选项A，应付账款函证最好采用积极式函证，并具体列明应付金额；

选项C，一般情况下，注册会计师并非必须要对应付账款进行函证，但如果被审计单位控制风险较高，某应付账款明细账户金额较大，则应考虑进行应付账款的函证。

单项选择题

成人脊髓下端平对腰椎的序数是()

A．第1腰椎

B．第2腰椎

C．第3腰椎

D．第4腰椎

E．第5腰椎

完形填空

One night, a young school teacher had a dream．In his dream, an angel appeared and said to him, "You will be given a child who will grow up to become a world 26 ．How will you prepare him so that he will realize his 27 , grow in confidence, be open-minded, and strong in character? In short, what kind of 28 will you provide so that he can become one of the truly 29 leaders?"
The young teacher 30 in a cold sweat．It had never 31 to him before --- any one of his present or future students could be the person 32 in his dream．Was he preparing them to 33 to any position which they want? He thought, "How might my 34 change if I knew that one of my students was this person?" He 35 began to develop a plan in his mind．
His teaching 36．Every young person who walked through his 37 became, for him, a future world leader．He saw each one, not as they were, but as they could be．He 38 the best from his students, yet tempered （使缓和） it with compassion （同情）．He taught each one 39 the future of the world depended on his instruction．
After many years, a man he taught rose to a 40 of world prominence （著名）．Of all the various teachers in his life, he was the 41 ．
Children are 42 messages we send to a time and place we will never see．Believe that one child’s 43 may depend upon influence only you can provide, and something remarkable will 44 ．For no young person will ever be 45 to you again．And you will never be the same．

A．businessman

A．intelligence

A．nationality