在审计过程中，注册会计师应当对下列交易保持警惕，考虑是否存在以前尚未识别出的关联方的有（）。
A、借款利息明显高于同期银行贷款利率
B、大量购入并不需要的材料或滞销的商品
C、收取大量的货款却迟迟不发货
D、定期向第三方支付预付款
参考答案：A, B, C, D
解析：所列交易均“显得异常”。注册会计师应当对“显得异常”的交易保持警惕，考虑是否存在以前尚未识别出的关联方。
| 完形填空。 | ||||
| Most of the foods we eat today were at one time or another not known to man. One by one they were 1 and became a part of our everyday 2 .Very often the person,who was the first to 3 these foods, however, had to be a person of 4 .Who. for 5 , ate the first crab and who, the first mushroom? When 6 and coffee were first introduced to 7 in the eighteenth century, there were many 8 for and against their use. Some people claimed that they were 9 , and that, if drunk over long periods of time, they would kill 10 . In Sweden,King Gustav III decided to find out whether these 11 were true or false. It 12 happened that there were two brothers who were in 13 at the time; they were twins and were almost exactly alike in every 14 . They had also been sentenced to 15 .The king decided to let them live if one of them 16 to drink several cups of 17 each day. Both brothers lived many years without any 18 of any kind. At last one brother who 19 to drink tea every day died at the age of 74 and 20 died a few years later. Because of the way the experiment had used, Sweden is today one of the countries in the world where much tea and coffee are drunk. | ||||
|