问题
单项选择题
为了验证会计报表上存货项目余额的真实性，注册会计师A除了对企业存货的结存数量予以确认外，还应当进行（）。
A．实地观察存货盘点
B．审查存货盘亏或损失处理
C．进行购货业务的年底测试
D．进行存货计价测试
答案
参考答案：D
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为了验证会计报表上存货项目余额的真实性，注册会计师A除了对企业存货的结存数量予以确认外，还应当进行（）。
A．实地观察存货盘点
B．审查存货盘亏或损失处理
C．进行购货业务的年底测试
D．进行存货计价测试
参考答案：D
A man and his girlfriend were married.All of their friends and family came to partake in the festivities and celebrations.In the ceremony，everyone could tell the couple's ___ for each other was true. A few months later，the wife came to the husband with a ____，“I read in a magazine，a while ago，about how we can ____ our marriage，” she offered.“Each of us will write a list of the things that we find a bit ____ with the other person.Then，we can talk about how we can fix them together and make our lives ____.” The husband ____.So each of them went to a ____ room and thought of the things that annoyed them about the other.Then they thought about this question and wrote down what they ____. The next morning，they decided that they would ____ their lists. “I'll start，” offered the wife.She took out her list.It had many items on it，___ to fill 3 pages.In fact，as she started reading the list of the little annoyances，she noticed that ____ was starting to appear on her husband's face. “What's wrong？” she asked.“Nothing，” the husband replied，“____ reading your list.” The wife continued to read ____ she had read all three pages to her husband， “Now，you read your list and then we'll talk about the things on both of our lists，” she said ____. Quietly the husband stated，“I don't have anything on my list. I think that you are ____ the way that you are.You are lovely and wonderful and I wouldn't want to try and ____ anything about you.” The wife，____ by his honesty and the depth of his love for her and his ___ of her，turned her head and wept. In life，there are enough times when we are disappointed，___ and annoyed.We don't really have to go looking for them.We have a wonderful world that is full of beauty，light and promise.Why ____ time looking for the bad，disappointing or annoying when we can see the wonderful things before us?
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