从数据观察企业倒闭的迹象的方法有( )。 A.评估企业业绩的定量方法 B.分析数据

题型:多项选择题

问题:

从数据观察企业倒闭的迹象的方法有( )。

A.评估企业业绩的定量方法

B.分析数据的应用

C.财务指标和会计数字的比较

D.Z分模型

考点:注册会计师公司战略与风险管理企业倒闭风险(一)
题型:多项选择题

A市永辉房地产开发公司,为筹措建设资金,由A市B商业银行担保,向社会公开发行债券,债券期限为两年,发行时按照每张80元的价格发行,到期按面值100元兑付。永辉房地产开发公司计划将发行债券募集到的一部分资金,用于A市城市市中心一幢45层写字楼的开发,遂通过招标将该工程的设计任务,委托给A市甲级C建筑设计单位,C建筑设计单位按设计合同约定的时间,为永辉房地产开发公司提供了初步设计方案及设计概算。请回答下列问题

如果永辉房地产开发公司为筹集资金而发行股票,该房地产开发公司的性质应属于()。

A.股份有限公司

B.有限责任公司

C.无限公司

D.两合公司

题型:多项选择题

Pupils are ordered not to wade into ankle-deep water unless teachers first carry out a full risk assessment and put“proper measures in place”.

Staff are expected to check rivers, ponds and the sea for currents and rocks before allowing children to dip their feet.

Guidance issued to schools warns that any“impromptu (事先无准备的) water-based activities”could pose dangers to children.

The recommendations were outlined in a document-available to all 21,000 schools in England — to help teachers organize more school trips. Advice from the Department for Children, Schools and Families is intended to cut red tape (官样文章) and give staff practical tips.

But the guidance caused argument after teachers were presented with a series of orders surrounding swimming and the use of minibuses.

It said:“Swimming and padding or otherwise entering the waters of river, canal, sea or lake should never be allowed as an impromptu activity. The pleas of young people to bathe — because it is hot weather, for example, should be resisted where bathing has not been prepared for.”

“In-water activities should take place only when a proper risk assessment has been completed and proper measures put in place to control the risks.”

Teachers are urged to check the weather, currents, weeds, rip tides, river or sea beds and breakwaters before allowing children into the water. No child should be able to swim deeper than waist height, the guidance added.

Margaret Morrissey, from campaign group Parents Outloud, said:“Wading out into the ocean is one thing but there’s nothing wrong with padding where the waves break.”

“Part of children’s learning is to walk along the water’s edge and get your feet wet. There are dangerous currents further out and you stay at the edge.”

She added:“I want to see schools and youth groups taking advantage of opportunities that learning outside the classroom can provide.”

But the Department for Children, Schools and Families said teachers had to plan activities carefully.

“We are not banning padding,”said a spokeswoman.“We have seen cases in the past where things have not been planned and assessed for the risk. Unplanned activities around water can be dangerous.”

67.Guidance issued to schools in England gives the information that _________.

A.school trips to oceans are forbidden in the country

B.school swimming pools should be surrounded with fence

C.school staff must plan water-based activities carefully

D.school children shouldn’t have a walk along river banks

68.Advice from the Department for Children, Schools and Families shows us that _________.

A.they are strongly against the guidance

B.they are fond of the outline of the guidance

C.they don’t understand the aim of the guidance

D.they want the guidance to become more useful

69.To the guidance, Margaret Morrissey holds the opinion that _________.

A.oceans are dangerous place for children to visit

B.young people should be encouraged to learn outside

C.children should learn padding in rough ocean alone

D.schools should stop students from walking along beaches

70.Which of the following can be the best title for this passage?

A.No padding on school trips, children told.           

B.No walking along the rivers, teachers told.

C.No swimming after school, parents told.

D.No learning out of school, students told.

题型:多项选择题

发动机起动困难,怠速不稳定,急加速时出现爆燃,可能是()。

A、点火提前角过小

B、点火提前角过大

C、导线脱落

D、以上均不对

题型:多项选择题

2009年6月,某企业审计部门对下属全资子公司甲公司的财务收支情况进行了审计。有关甲公司销售与收款业务、采购与付款业务、生产与存货业务、货币资金、筹资与投资各循环,有关审计的资料和审计情况如下:
1.甲公司在销售与收款业务的管理办法中规定:在向客户赊销货物时,需经过专门设立的信用部门批准;负责应收账款的会计人员每月编制对账单与客户对账;总经理助理定期检查销售与收款情况。
2.甲公司在采购与付款业务的管理办法中规定:提出采购申请与批准采购申请相互独立;采购部门批准请购并负责采购;验收部门与财会部门相互独立。
3.甲公司在生产与存货业务的内部控制中规定:采购部门与验收、保管部门相互独立;存货盘点由独立于保管人员之外的其他部门人员定期进行;管理当局通过授权程序、成本会计制度控制、永续盘存制等信息传递程序实施严格控制;限制非授权人员接近存货。
4.甲公司在货币资金业务的内部控制中规定:支票的签发与出纳相互独立;由出纳员以外人员编制银行存款调节表;对于与此循环有关的信息传递程序实施严格有效的控制;限制接近货币资金进行实物控制。
5.甲公司在筹资与投资业务的内部控制中规定:筹资、投资业务执行与记录相互独立;所有的资本交易事项,都必须经过企业最高权力机构的事先审批与授权;最高管理机构制定举债政策及内部批准程序;进行投资时,有正式的授权审批程序;由股东大会或董事会做出利润分配决定;限制非授权人接近实物文件和实物资产。
要求:根据上述资料,从下列问题的备选答案中选出正确答案。

甲公司销售与收款业务的下列措施中,符合内部控制要求的有( )。

A.南专门设立的信用部门批准赊销信用

B.负责应收账款的会计人员每月编制对账单与客户对账

C.总经理助理定期检查销售与收款情况

D.在信用部门不掌握乙客户信用状况的情况下,南总经理特批向乙客户“见订单即发货”

题型:多项选择题

党的思想建设和理论建设是紧密联系在一起的。如果思想建设不提高到理论的高度,不从理论上解决问题,思想问题就难以真正解决。党的思想理论建设的根本原则是

A.坚持马克思主义指导

B.反对教条主义、经验主义和主观主义

C.坚持马克思主义的普遍真理与中国革命具体实践结合

D.思想建设和组织建设、作风建设相结合

更多题库