题目:
At the beginning of class, the noise of desks _____ could be heard outside the classroom.
A.opened and closed
B.to be opened and closed
C.being opened and closed
D.to open and close
答案:
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参考答案:A解析: 注册会计师对存货抽查的范围通常包括所有盘点工作小组的盘点内容以及难以盘点或隐蔽性较强的存货,A项正确。注册会计师为增加审计程序的不可预见性,确保审计证据的质量,不应事先将抽查计划...