资格预审文件主要内容包括资格预审公告、( )、资格预审申请书及各种附表四部分。A.

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问题:

资格预审文件主要内容包括资格预审公告、( )、资格预审申请书及各种附表四部分。

A.预审合格人名单

B.编写资格预审评审报告

C.刊登资格预审公告

D.资格预审申请人须知

考点:投资建设项目管理师投资建设项目实施投资建设项目实施
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潜溶剂可以是()

A.溴化异丙托品

B.无水乙醇

C.HFA-134a

D.柠檬酸

E.蒸馏水

题型:单项选择题

ABC会计师事务所接受委托,对M股份有限公司(以下简称M公司)20×8年度财务报表实施审计。M公司主要从事小型电子消费品的生产和销售,销售方式以赊销为主。注册会计师甲和乙于20×9年1月20日进驻M公司,2月1日完成审计工作,2月5日编制完成了审计报告。经过甲和乙注册会计师的了解,M公司销售与收款循环相关业务流程与内部控制如下(假设不考虑其他内部控制):
(1)M公司设有销售部门、货物保管装运部门、生产部门和会计部门。
(2)销售部门职员接受客户订单,与经批准销售的顾客名单核对,对未列入名单的客户由销售部门经理来决定批准销售与否。
(3)对于已经批准的顾客订单,销售部门经理与客户已经批准的信用额度相核对,符合信用额度的销售,编制一式多联的未连续编号的销售单。
(4)货物保管装运部门根据经过批准的销售单供货并装运产品,填写连续编号的装运凭证,装运凭证一式多联。
(5)会计部门的会计人员Y根据经过批准的销售单和产品装运凭证填写销售发票,同时登记“主营业务收入”和“应收账款”明细账。
(6)财务人员P负责对销售发票的编制作内部审查,将销售发票的商品总数与装运凭证的商品总数相核对,将销售发票的商品价格与经过批准的商品价目表相核对,并且重新计算发票计价的正确性。
(7)销售人员Q每月向客户寄送对账单,要求客户将任何例外情况向M公司会计部门报告。
(8)财务人员F同时负责收取客户货款,登记“应收账款”和“银行存款”账簿。
(9)财务人员G负责登记银行存款日记账,每月取得银行对账单,编制银行存款余额调节表,以做到账实相符。
要求:针对上述事项中的(2)到(9)项,假定不考虑其他条件,请逐项判断上述内部控制在设计上是否存在缺陷。如果存在缺陷,请分别予以指出,并简要说明理由,提出改进建议,填入下表。

事项序号是否存在缺陷(是/否)缺陷描述理由改进建议
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

题型:单项选择题

什么是复述策略?试阐述常用的复述策略。

题型:单项选择题

Children at a school in Italy have today begun an experiment to replace all their books with personal computers. The pupils involved will each be given a special laptop that contains their entire courses.

Until today, the Don Milani di Rivoli elementary school in central Turin was like any other. Children turned up, got out their books and pens and began the process of learning. But now, in what's being described as a unique experiment, 60 fifth-grade pupils and a number of third-graders, will start using computers only.

The mini-laptops, which run Windows software, all have a full curriculum programmed into them. The pupils will use the computers to do all their reading and writing. Security systems within the laptops mean the children's access to the Internet is strictly controlled. The machines weigh less than a kilogram, can be dropped from a height of 1.5 metres and are waterproof.

Instead of spending 700 dollars a year on books, the laptops, built by the Italian company Olidata, cost less than 400 dollars. One of the teachers involved in the scheme says that, for the first time, schools will be able to verify in a scientific way how a computer alone can improve the learning process. The experiment, which has the backing of parents, is due to last a year.

In other countries, such a programme is also being carried out. Venezuela is ordering one million low cost laptops for its school children. The machines will be based on the Intel Classmate laptop that has been designed for school children. Many see the deal as a blow for the One Laptop Per Child organization that has also been introducing its child- friendly machine to developing nations.

小题1: Which of the following is TRUE about the mini-laptop?

A.It is heavy for pupils to carry.

B.It can't be damaged by water.

C.It is one and a half meters high.

D.It is easily broken or damaged.小题2: The pupils use the laptop to ____ in class.

A.learn their lessons as an aid

B.have a course named computer studies

C.surf the Internet mainly to find information

D.do what they used to do with books and pens小题3: How much money can a pupil save by using the mini-laptop to replace all the books in a year?

A.Less than 400 dollars.

B.More than 400 dollars.

C.More than 300 dollars.

D.Less than 300 dollars.小题4:Which of the following about the experiment is TRUE?

A.It has been carried out for over one year.

B.It has already turned out to be a success.

C.The pupils' parents are against it in fact.

D.The pupils' parents are supportive to it.

题型:单项选择题

数据独立性是数据库技术的重要特点之一。所谓数据独立性是指( )。

A.数据与程序独立存放

B.不同的数据被存放在不同的文件中

C.不同的数据只能被对应的应用程序所使用

D.以上三种说法都不对

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