A&C会计师事务所承接了X上市公司的2010年度财务报表审计工作。注册会计师W负责销

题型:多项选择题

问题:

A&C会计师事务所承接了X上市公司的2010年度财务报表审计工作。注册会计师W负责销售与收款业务循环的审计,并拟采用实质性分析程序。在设计和实施实质性分析程序时,注册会计师W应当做到()

A.对与主营业务收入项目认定的审计中,注册会计师W应当考虑针对所涉及认定评估的重大错报风险和已经实施的细节测试(如有),确定特定实质性分析程序对这些认定的适用性

B.注册会计师W应当考虑与销售业务编制相关的内部控制,评价在对已记录的应收账款的金额作出预期时使用数据的可靠性

C.对与主营业务收入项目认定的审计中,注册会计师W应当对已记录营业收入的金额作出预期,并评价预期值是否足够精确以识别重大错报,只考虑单项重大的错报,不考虑单项虽不重大但连同其他错报可能导致财务报表产生重大错报的错报

D.对与主营业务收入项目认定的审计中,确定已记录主营业务收入的金额与预期值之间可接受的且无需按审计准则要求作进一步调查的差异额

考点:注册会计师审计综合练习审计综合练习题库
题型:多项选择题

“学而时习之”的主张说明教学应遵循的原则是 ( )

A.启发性原则

B.因材施教原则

C.巩固性原则

D.量力性原则

题型:多项选择题

下列是几种原子的基态电子排布,电负性最大的原子是(  )

A.1s22s22p4

B.1s22s22p63s23p3

C.1s22s22p63s23p2

D.1s22s22p63s23p64s2

题型:多项选择题
My name is Nick Vujicic, an Australian who was born without any limbs(四肢). In recent years one of my most __1 __videos on YouTube shows my skateboarding, surfing, playing music, and best of all, __2 ___hugs from all fields of great people.
All in all, those are pretty ordinary __3 __that just about anyone can do, right? So _4 _do you think that video has been viewed millions of times? My theory is that people are __5 _to watch it because in spite of my physical limitations, I’m living __6 __I had no limits.
People often think someone __7 __a severe disability to be inactive, upset, maybe even crazy. But I’d like to __8 __them by showing that I lead a very adventurous and fruitful life
Among the hundreds of __9 _on that video, here’s one typical remark:“Seeing a guy like this being happy makes me wonder why I feel __10 _for myself sometimes -or feel not funny enough, or whatever. How can I __11 __think thoughts like that when this guy is living without limbs and still being happy!?”
I found happiness when I realized that imperfect __12 _I may be, I am the perfect Nick Vujicic. I’m designed __13 _God’s plan. That’s not to say that there isn’t __14 for improvement. I’m always trying to be better so I can better __15 _the world!
I do believe my life has no __16 _. I want you all to feel the same way about your life, no matter what your challenges may be. As we __17 _our journey together, please take a moment to __18 _about any limitations you’ve placed on your life. Now think about what __19 _would be like to be __20 _of those limitations. What would your life be if anything were possible?
小题1:
A.disappointingB.unforgettableC.popularD.useful
小题2:
A.receivingB.collectingC.returningD.gathering
小题3:
A.sportsB.activitiesC.affairsD.wonders
小题4:
A.howB.whatC.whenD.why
小题5:
A.drawnB.expectedC.requiredD.ordered
小题6:
A.even thoughB.in case C.as thoughD.if only
小题7:
A.ofB.fromC.inD.with
小题8:
A.adviseB.greetC.surpriseD.please
小题9:
A.commentsB.picturesC.repliesD.statements
小题10:
A.nervousB.sorryC.eagerD.desperate
小题11:
A.stillB.everC.alsoD.even
小题12:
A.ifB.as C.whileD.although
小题13:
A.according toB.thanks toC.owing toD.up to
小题14:
A.stageB.areaC.placeD.room
小题15:
A.protectB.rescueC.serveD.reserve
小题16:
A.challengesB.limitsC.doubtsD.endings
小题17:
A.finishB.continueC.startD.stop
小题18:
A.worryB.thinkC.careD.talk
小题19:
A.weB.oneC.itD.you
小题20:
A.freeB.shortC.awareD.fond
题型:多项选择题

我国人民代表大会制度的组织和活动的特点是

A.实行民主集中制  

B.坚持对人民负责  

C.坚持依法行政

D.实行依法治国

题型:多项选择题

对于32位机,若存储器周期Tc=200ns,则存储器数据传输率可达【 】。

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