上市公司甲公司是ABC会计师事务所的常年审计客户,A注册会计师负责审计甲公司2013

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问题:

上市公司甲公司是ABC会计师事务所的常年审计客户,A注册会计师负责审计甲公司2013年度财务报表。假设财务报表整体重要性水平为80万元,税前会计利润为50万元。审计工作底稿中与确定重要性和评估错报相关的部分内容摘录如下:(4)甲公司2013年末非流动负债余额中包括一年内到期的长期借款2500万元,占非流动负债总额的50%,A注册会计师认为,该错报对利润表没有影响,不属于重大错报,同意管理层不予调整。(5)A注册会计师仅发现一笔影响利润表的错报,即管理费用少计印万元,A注册会计师认为,该错报金额小于财务报表整体的重要性,不属于重大错报,同意管理层不予调整。针对上述第(4)至(5)项,假定不考虑其他条件,逐项指出A注册会计师的做法是否恰当。如不恰当,简要说明理由。

考点:注册会计师完成审计工作综合练习完成审计工作综合练习题库
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阅读下面短文,根据短文内容回答问题。

Recently, more and more people pay attention to eating healthily. Some food additives(添加剂) are used to make different kinds of foods. Some of them can make the food more delicious and some of them can make it colorful. But lots of chemicals are used to produce what we eat every day.

Sudan red is a kind of chemical that factories used it to dye cloth, make the shoes brighter. But some people produced salted duck eggs with it . However, it isn’t a kind of food additive. The food made from Sudan red makes it easier to cause cancer. Melamine(三聚氰胺) is another kind of chemical that are banned(禁止). It’s white crystal(晶体), which was discovered by a German chemist called Sustus Von Liebig in 1834. Melamine can be used to make paper, medicine and woods, ect. But nobody can imagine that some people used it as a material of milk powder(粉末). Because of melamine, it’s reported that 4 babies died and more than 50 thousand babies are affected since 2008. Sanlu, a famous milk powder factory was closed. Whats worse, milk powder with melamine appeared in 2011 again. Problems of food safety, for example, poisonous rice, lean meat powder(瘦肉精) and plasticizers(塑化剂) are becoming more and more serious.

Fortunately, lots of laws have been made to make the solution(解决方法) better. We think we will eat more healthily in the future.

小题1:Can the food additives make the food colorful and more delicious?

小题2:What is Sudan red?

小题3: When was melamine discovered?

小题4:请将划线句子翻译成汉语。

小题5:为了保证食品安全,避免类似事件发生,请你用英语给负责食品安全的相关部门提出建议(只需一条即可)。

题型:问答题 简答题

高压蒸汽灭菌微生物测试法使用的菌片是()。

A.表皮葡萄球菌

B.金黄色葡萄球菌

C.大肠杆菌

D.嗜热脂肪杆菌芽胞

E.链球菌

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《循环经济促进法》规定,企业应当发展( ),以提高水的重复利用率。

A.串联用水系统

B.多级用水系统

C.循环用水系统

D.梯级用水系统

E.高效用水系统

题型:问答题 简答题
下列说法中正确的(  )

A.根据能量守恒定律可以知道,能量在使用中发生转化和转移,但总量是不会变化的,所以,能源不会发生危机

B.解决能源问题的根本办法是不使用能源

C.自然界提供的能量是有限的,尤其是化石能,所以会出现能源危机

D.因为核能在使用时会出现核泄漏的危险,所以人类不提倡使用核能

题型:问答题 简答题

一定温度和压强下,下列各可逆反应达到化学平衡状态,各反应有如图所示的对应关系:

(1)N2(g)+3H2(g)2NH3(g);ΔH<0(曲线Ⅰ)

(2)H2(g)+I2(g)2HI(g);ΔH>0(曲线Ⅱ)

(3)2SO3(g) 2SO2(g) +O2(g);ΔH>0(曲线Ⅲ)

则下列y轴的表达意义均符合上述三个平衡状态的是

A.平衡混合气中一种生成物的物质的量浓度

B.平衡混合气中一种反应物的体积分数

C.平衡混合气的平均相对分子质量

D.平衡混合气中一种反应物的转化率

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