试题与答案

(四)D注册会计师负责对丁公司编制的2×10年度销售收入额的预测信息进行审核。在承接

题型:多项选择题

题目:

(四)D注册会计师负责对丁公司编制的2×10年度销售收入额的预测信息进行审核。在承接和执行业务时,D注册会计师遇到下列事项,请代为做出正确的专业判断。

下列不属于D注册会计师应当在预测性财务信息审核报告中说明的有( )。

A.对预测性财务信息的结果能否实现发表意见

B.以积极方式对这些假设是否为预测性财务信息提供合理基础发表意见

C.根据对预测性财务信息的检查,注册会计师是否注意到任何事项使注册会计师认为预测性财务信息没有恰当编制,没有按照适用的会计准则和相关会计制度的规定进行列报发表意见

D.如果预测性财务信息包含本期部分历史信息时,则注册会计师还应根据对该部分历史信息实施的审计或审阅程序的不同而提供不同的保证程度

答案:

参考答案:A,B,C,D

解析: 选项A,注册会计师不应对预测性财务信息的结果能否实现发表意见;选项B,以消极方式说明假设是否为预测性财务信息提供合理基础;选项C,对预测性财务信息是否依据这些假设恰当编制,并按照适用的会计准则和相关会计制度的规定进行列报发表意见;选项D预测性财务信息涵盖期间包括一部分历史期间,如果该历史期间构成了预测性财务信息涵盖期间的重要组成部分,注册会计师应对该历史期间的财务数据实施必要的审计或审阅程序,并提请管理层将已经过审计或审阅的历史财务数据作为预测性财务信息中该历史期间的数据,但无须在预测性财务信息审核报告中说明对其的保证程度。

试题推荐
题型:问答题

某有机化合物A经李比希法测得其中含碳为72.0%、含氢为 6.67%,其余含有氧.现用下列方法测定该有机化合物的相对分子质量和分子结构.

方法一:用质谱法分析得知A的相对分子质量为150.

方法二:核磁共振仪测出A的核磁共振氢谱有5个峰,其面积之比为1:2:2:2:3.如图A.

方法三:利用红外光谱仪测得A分子的红外光谱如图B.

试填空.

(1)A的分子式为______.

(2)A的分子中只含一个甲基的依据是______(填序号).

a.A的相对分子质量         b.A的分子式

c.A的核磁共振氢谱图       d.A分子的红外光谱图

(3)A的结构简式为______.

(4)A的芳香类同分异构体有多种,其中符合下列条件:①分子结构中只含一个官能团;②分子结构中含有一个甲基;③苯环上只有一个取代基.则该类A的芳香类同分异构体共有______种.

查看答案
题型:单项选择题

Comparisons were drawn between the development of television in the 20th century and the diffusion of printing in the 15th and 16th centuries. Yet much had happened between. As was discussed before, it was not until the 19th century that the newspaper became the dominant preelectronic mediam, following in the wake of the pamphlet and the book and in the company of the periodical. It was during the same time that the communications revolution speeded up, beginning with transport, the railway, and leading on through the telegraph, the telephone, radio, and motion pictures into the 20th - century world of the motor car and the air plane. Not everyone sees that processin perspective. It is important to do so.

It is generally recognized, however, that the introduction of the computer in the early 20th century, (48) by the invention of the integrated circuit daring the 1960s, radically changed the process, although its impact on the media was not immediately (49) . As time went by, computers became smaller and more powerful, and they became "personal" too, as well as (50) , with display becoming sharper and storage (51) increasing. They were thought of, like people, (52) generations, with the distance between generations much (53) .

It was within the computer age that the term "information society" began to be widely used to describe the (54) within which we now live. The communications revolution has (55) both work and leisure and how we think and feel both about place and time, but there have been (56) view about its economic, political, social and cultural implications. "Benefits" have been weighed (57) "harmful" outcomes. And generalizations have proved difficult.

52()

A.by means of

B.in terms of

C.with regard to

D.in line with

查看答案
微信公众账号搜索答案