注册会计师审查股票发行费用的会计处理时，若股票溢价发行，则被_爱下问搜题

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问题判断题

注册会计师审查股票发行费用的会计处理时，若股票溢价发行，则被审计单位应将各。种发行费用作为长期待摊费用。( )

答案

参考答案：错

解析：各种发行费用应先从股票溢价中抵消，溢价不足以支付的部分，作为长期待摊费用。

完形填空

完形填空（共20小题；每小题1分，满分20分）
阅读下面短文，掌握其大意，然后从31—50各题所给的四个选项中，选出最佳选项，并在答题卡上将该项涂黑。
Where is the bus? Why is it always late?” I asked myself. I was going to be late,   31 the manager wasn’t going to be pleased. “Thank God, here it is!” The bus came round the corner and I got on. Ten minutes later I was walking into the   32  where I work.. “Twenty-five past nine. I   33  the manager doesn’t notice.” But I was not   34 .
“Smith!” shouted the manager. “Late again. What’s your   35  this time?” “I am afraid the bus was late, Mr. Brown.” “ 36  up earlier tomorrow! Anyway, go to your place at the counter(柜台). We’ll be opening in a few minutes.”
My first customer was a pretty girl wearing a red dress.   37 her was a young man of about 25. He seemed very 38 , and every few seconds he looked towards the main entrance. The girl drew（提取） some money and   39 about opening an account. I gave her necessary   40  and she went out.   41 , I noticed a tall man by the door, carrying something 42  with brown paper. Turning to my next customer, I was frightened to see a gun sticking out of his coat. The next moment a loud noise 43  my ears. Everything went black. I was falling… It seemed to be a long time   44  I opened my eyes and I found myself in bed!   45 shaking from the memory of this terrible dream, I got dressed and ran out of the house.   46 , the bus wasn’t on time, and I got to the bank at 9:25.
“Smith!” the manager cried out in a voice like thunder. “   47 of your excuses! Start work at once!” To my   48 , the first customer was a girl   49  a red dress and behind her stood a man carrying something wrapped in brown paper. The   50 ! Sometimes life is full of coincidences (巧合)!

A．information

B．For one thing

单项选择题

甲公司因财务人员张某计算错误，少缴税款2万元，税务机关可以追征税款、滞纳金的时限为（）年。

A.1

B.2

C.3

D.5