问题 判断题

X注册会计师是Q公司2007年度财务报表的项目经理,X注册会计师负责审核助理审计人员对存货监盘的底稿,请代X注册会计师对以下事项进行判断。

注册会计师在存货盘点结束前,不仅要再次观察盘点现场,以确定所有应纳入盘点范围的存货是否均已盘点,而且还应取得并检查已填用,作废未使用盘点表单的号码记录,确定其是否连续编号,查明已发放的表单是否收回,并与存货盘点的汇总记录进行核对。()

答案

参考答案:

解析: 存货盘点结束前注册会计师应当实施的审计程序。

报关编码
单项选择题

Every year New Zealanders living in London can be seen loading up Kombi vans and heading off to experience the "classic European holiday". The trip usually starts in the north of France, after crossing the channel from Dover in England to Calais, driving down through France, over the Pyrenees into Spain, west into Portugal and then across the Continent to Italy and often beyond.

There are numerous reasons young New Zealanders take this rite of passage—as well as seeing all the fantastic sights and tasting the delights of Europe’s food and wine, it’s relatively inexpensive. The Kombi is transport and accommodation all in one, cutting down significantly on costs.

There is just one problem. As the Kombis become "antique", these trips are usually punctuated with numerous roadside sessions as the van sits idle, in no hurry to start, while you swelter in the hot sun. But do not let this deter you. Travelling Europe in your own vehicle means no public transport schedules to cramp your style, the ability to explore the quaint, off-the- beaten-track villages where the "real" locals live, freedom to not have to book accommodation in advance—you can nearly always get a campsite and can load your vehicle with cheap, fantastic regional wines and souvenirs. With these bonuses in mind, here are some suggestions for planning the great Europe road adventure. The key to a pleasurable driving experience is a good navigator and a driver with a cool head. If you do not feel relaxed driving’ around New Zealand’s cities and highways, then you probably will not enjoy driving around Europe. As co-pilot to the driver, you need to read (and understand) maps, look out for turn-offs--and keep the music playing. Language is not a big problem once a few essential terms are mastered. The biggest challenge is in the cities, where traffic can be chaotic and elaborate one-way systems and narrow, cobbled alleyways can make finding your destination hard work. It can be easier to leave the vehicle on the outskirts of town or in a camping ground and use public transport. This also avoids paying for costly parking.

The underlined word "Kombi" (Para. 1) most probably means"()".

A. the name of the trip

B. the friend going with you

C. the brand of the van

D. the name of a hotel