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问题 单项选择题

为了验证其他单位投人被审计单位无形资产的真实性，应当采用的有效审计程序是（）。

A.检查无形资产明细账

B.检查无形资产摊销政策

C.获取并检查有关作价协议和证明文件

D.检查无形资产减值准备的计提

答案

参考答案：C

单项选择题

The history of African—Americans during the past 400 years is traditionally narrated (1) an ongoing struggle against (2) and indifference on the part of the American mainstream, and a struggle (3) as an upward movement is (4) toward ever more justice and opportunity.

Technology in and of (5) is not at fault; it’s much too simple to say that gunpowder or agricultural machinery or fiber optics (6) been the enemy of an (7) group of people. A certain machine is put (8) work in a certain way—the purpose (9) which it was designed. The people who design the machines are not intent on unleashing chaos; they are usually trying to (10) a task more quickly, cleanly, or cheaply, (11) the imperative of innovation and efficiency that has ruled Western civilization (12) the Renaissance.

Mastery of technology is second only (13) money as the true measure of accomplishment in this country, and it is very likely that by (14) this under-representation in the technological realm, and by not questioning and examining the folkways that have (15) it, blacks are allowing. (16) to be kept out of the mainstream once again. This time, however, they will be (17) from the greatest cash engine of the twenty-first century. Inner-city blacks in particular are in danger, and the beautiful suburbs (18) ring the decay of Hartford, shed the past and learn to exist without contemplating or encountering the tragedy of the inner city.

And blacks must change as well. The ways that (19) their ancestors through captivity and coming to freedom have begun to loose their utility. If blacks (20) to survive as full participants in this society, they have to understand what works now.

2（）

A.charity

B.clarity

C.cohesion

D.oppression
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判断题

托收是商业信用。属于逆汇法。( )
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