注册会计师在确定审计报告日期时，以下不属于确认审计报告日条件的是（）A.应当提请被审
题型：单项选择题
问题：
注册会计师在确定审计报告日期时，以下不属于确认审计报告日条件的是（）
A.应当提请被审计单位调整的事项已经提出，被审计单位已经做出调整或拒绝做出调整
B.管理层已经正式签署财务报表
C.应当提请被审计单位调整的事项已经提出，但被审计单位还未进行调整
D.应当实施的审计程序已经完成来源:教育联展网-注册会计师考试
题型：单项选择题
Scientists believe in the near future a new kind of car that can not only drive on the road, but also fly in the sky will serve the people, it is called “flying-driving vehicle”.
Since the turn of the 20th century, there have been many hundreds of designs for flying-driving vehicles. And some of them have actually been built and flown. But “Transition” is the closest to people.
Transition was designed in 2006, and the first road and flight tests took place in 2009. Transition is designed to really be a general airplane, which can fold up（折叠）fully its wings, drive down the road and park in a single-car garage（车库）.
Transition can climb to more than 3000 meters high. It can carry two people at speeds over 160 kilometers an hour in the air. And on the ground it can drive at highway speeds, about 113 kilometers an hour.
Scientists expect Transition to reach market at the end of 2012, at a price of around 25, 0000 dollars. Mr. Carl Dietrich says nearly 100 people have already signed up as buyers. He hopes to sell as many as 1000 a year in the near future.
小题1:We learn from the passage that Transition is ________.
A. a flying car B. a helicopter C. a high-speed plane
小题2:________ shows us the way of Transition driving down the road.
A. B. C.
小题3:According to the passage, Transition ________.
A. takes up small room
B. can park over the water
C. flies in the sky only
小题4:Which of the following statements is TRUE according to this passage?
A. Transition can carry 2 people at speeds over 113 km/h in the air.
B. Mr. Carl Dietrich has sold as many as 1000 Transition so far.
C. Scientists expect Transition to serve the people at the end of 2012
小题5:The fourth paragraph(段落) mainly tells us about the __________ of Transition.
A. price B. speed C. Design