试题与答案

(二)ABC会计师事务所拟承接B公司(上市的企业集团公司)2×10年度财务报表审计业

题型:多项选择题

题目:

(二)ABC会计师事务所拟承接B公司(上市的企业集团公司)2×10年度财务报表审计业务。乙注册会计师任项目合伙人,在计划审计工作的过程中,遇到了下列事项,请代为做出正确的专业判断。

可接受的检查风险降低时,乙注册会计师可能采取的措施包括( )。

A.扩大实质性程序的范围

B.将计划实施实质性程序的时间从期中移至期末

C.降低评估的重大错报风险

D.消除固有风险

答案:

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参考答案:燃煤挥发分降低,着火温度升高,使着火困难,燃烧稳定性变差,严重时会造成灭火,运行过程中应注意以下几个方面。(1)锅炉不应在太低负荷下运行,以免因炉温下降,使燃料着火更困难。(2)适当提高煤...

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题型:单项选择题

Recently, I flew to Las Vegas to attend a meeting. As we were about to arrive, the pilot announced with apology that there would be a slight (16) before setting down. High desert winds had (17) the airport to close all but one runway. He said that we would be (18) the city for a few minutes waiting to (19) . We were also told to remain in our seats meanwhile with our seat belts fastened (20) there might be a few bumps(颠簸). Well, that few minutes turned into about four-five minutes, including a ride that would make a roller coaster(过山车) (21) by comparison. The movement was so fierce that several passengers felt (22) and had to use airsickness bags. As you might guess, that’ s not a good thing to have happen in a(n) (23) space because it only (24) to increase the discomfort of the situation.
About twenty minutes into the adventure, the entire airplane became very (25) There was now a sense of anxiety and fear that could be (26) noticed. Every passenger simply held on for dear life …except one. A (27) was having a good time! With each bump of the (28) , he would let out a giggle (咯咯地笑)of delight. As I observed this, I (29) that he didn’t know he was supposed to be afraid and worried about his (30) . He neither thought about the past nor about the future. Those are what we gown--ups have learned from (31) . He was (32) the ride because he had not yet been taught to fear it. Having understood this, I took a deep breath and (33) back into my seat, pretending I was (34) on a roller coaster. I smiled for the rest of the flight. I even (35) to giggle once or twice, much to the chagrin(随恼) of the man sitting next to me holding the airsickness bag.

It can be learned from the passage that parents should ______.

A.encourage children to paint

B.value friendship among children

C.discover the hidden talent in children

D.protect rather than destroy children’s dreams

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