E注册会计师负责对Y公司20×9年度财务报表进行审计。E注册会计师出具审计报告的日期

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问题:

E注册会计师负责对Y公司20×9年度财务报表进行审计。E注册会计师出具审计报告的日期为2×10年3月5日,财务报表报出日为2×10年3月15日。在审计过程中,E注册会计师遇到下列事项,请代为做出正确的专业判断。

对于截至2×10年3月5日发生的期后事项,E注册会计师的下列做法中正确的有()。

A.不专门设计审计程序识别

B.尽量在接近资产负债表日时实施专门的审计程序

C.设计专门的审计程序识别

D.尽量在接近审计报告日时实施专门的审计程序

考点:注册会计师审计注册会计师审计
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用科学记数法表示-0.00032=______.

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Bill Robinson is on trial for murder (因谋杀而受审). He grew up in a small town in Ohio and then went to Kent State University for one year. When he was nineteen years old, he was asked to join the army and was soon sent to fight in Vietnam. He was very unhappy there as he hated the war and he hated killing people. Two years later he returned home and tried to pick up where he had left off, but things were never quite the same again for the young black man. For one thing, he always had terrible dreams about the war. He could not concentrate on his studies and soon he had to leave school.Then he was fired from one job after another. He wanted to meet someone nice and get married, but he just couldn't seem to get close to anyone. He was always lonely. Finally one day, while eating at a restaurant, Bill lost control of himself and shot someone for no reason at all. Bill's lawyer hopes that the judge and the jury (陪审团)  will understand that Bill was “temporarily insane" (一时精神错乱) and did not really choose to kill anyone.

71. What did Bill Robinson do after he returned from abroad?

A.  He gave up the chance to go back to college.

B.  He tried to go back to his normal life.          C.  He picked up his things and left again.

D.  He found when he had dreamed of.

72. He failed to complete his college education because he _______.

A. hated school              B. joined the army            C. didn't study hard   

D. found it difficult to keep his mind on his studies

73. He never married because _______.

A. there were no nice girls around                           B. he didn't care to meet any girls

C. he hadn't met girls that he liked                            D. he found it hard to make friends with girls

74. What happened one day?

A. He went insane.                                               B. He shot a young black man.

C. He killed someone with a gun.                            D. He shot someone for a large sum of money.

75. The best title for this article is _______.

A.Robinson on Trial                                             B.Murder at a Restaurant

C.A Young Black Man                                            D.A Victim of the Vietnam War

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如图所示,用放在水平地面上的质量为M=50kg的电动机提升重物,重物质量为m=20kg,提升时,重物以a=1.2m/s2的加速度加速上升,则绳子的拉力为______N.电动机对地面的压力为______N.(g取10m/s2

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煅烧炉使用年限是()

A.5年

B.7年

C.8年

D.10年

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男性,59岁。突然上腹部疼痛2小时不缓解,伴恶心、呕吐,疼痛放射至左臂,在单位医务室注射哌替啶未解除疼痛来诊。既往无胃病史。

为除外急性心肌梗死,最快最简便的诊断方法是()

A.心脏听诊

B.测量血压

C.X线胸片

D.心电图检查

E.心电监测

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