ABC会计师事务所委派A注册会计师担任上市公司甲公司2015年度财务报表审计项目合伙

题型:问答题 简答题

问题:

ABC会计师事务所委派A注册会计师担任上市公司甲公司2015年度财务报表审计项目合伙人,ABC会计师事务所和XYZ公司处于同一网络,审计项目组在审计中遇到下列事项:

(1)甲公司于2014年8月首次公开发行股票并上市,A注册会计师自2010年度起担任甲公司财务报表审计项目合伙人。

(2)2015年10月,审计项目组就某重大会计问题咨询了事务所技术部的B注册会计师,B注册会计师的妻子于2015年6月购买了甲公司的股票,于2015年12月卖出。

(3)审计项目组成员C曾任甲公司重要子公司的出纳,2014年10月加入ABC会计师事务所,2015年9月加入甲公司审计项目组参与审计固定资产项目。

(4)A注册会计师受邀参加了甲公司年度股东大会,全体参与人员均获得甲公司生产的移动硬盘作为礼品。

(5)甲公司聘请XYZ公司担任某合同纠纷的诉讼代理人,诉讼结果将对甲公司财务报表产生重大影响。

(6)甲公司购买的成本核算软件由XYZ公司和一家软件公司共同开发和推广,该软件公司不是ABC会计师事务所的审计客户或其关联实体。

针对上述第(1)至(6)项,逐项指出是否存在违反中国注册会计师职业道德守则有关独立性规定的情况,并简要说明理由。

考点:注册会计师审计业务对独立性的要求综合练习审计业务对独立性的要求综合练习题库
题型:问答题 简答题
完形填空。
     A little boy invited his mother to attend his school's first teacher-parent meeting. To the little boy's   1  ,
she said she would go. This   2   be the first time that his classmates and teacher   3   his mother and he felt
ashamed of her   4  . Although she was a beautiful woman, there was a scar (疤痕) that   5   nearly the right
side of her face. The boy never wanted to   6   why or how she got the scar.
     At the meeting, the people were   7   by the kindness and natural beauty of his mother in spite of the scar,
but the little boy was still   8   and hid himself from everyone,   9   a conversation between his mother and  10 .
     The teacher asked  11 , "How did you get the scar on your face?"
     The mother answered, " 12  my son was a baby, he was in a room that caught fire. Everyone was  13  
afraid to go in because the fire was  14 , so I went in. As I was running toward his bed, I saw a piece of wood
coming down and I placed myself over him trying to protect him. I was knocked senseless but  15 , a fireman
came in and saved both of us." She touched (摸着) the  16  side of her face. "This scar will be  17 , but to this
day, I have never  18  what I did."
     At this point, the little boy came out running toward his mother with tears in his eyes. He held her mother in
his arms and  19  a great sense of the sacrifice (牺牲) that his mother had made for him. He held her hand tightly
for the  20  of the day.
( )1. A. enjoyment    
( )2. A. would        
( )3. A. noticed      
( )4. A. look          
( )5. A. included      
( )6. A. talk about    
( )7. A. impressed    
( )8. A. surprised    
( )9. A. listening to  
( )10. A. understanding 
( )11. A. carefully    
( )12. A. As          
( )13. A. so          
( )14. A. out of control
( )15. A. surely      
( )16. A. left        
( )17. A. ugly        
( )18. A. forgot      
( )19. A. felt        
( )20. A. others      
B. disappointment 
B. could         
B. greeted       
B. appearance     
B. passed         
B. think about    
B. surprised     
B. sad           
B. looking at     
B. the parents    
B. seriously     
B. When          
B. much         
B. under control 
B. hopefully     
B. crying         
B. lasting (持久的) 
B. recognized     
B. realized       
B. other         
C. surprise  
C. should    
C. accepted  
C. clothes    
C. covered    
C. care about 
C. excited    
C. happy      
C. hearing    
C. the teacher 
C. nervously  
C. Since      
C. quite      
C. in control 
C. luckily    
C. wiped      
C. serious  
C. considered   
C. enjoyed    
C. rest      
D. excitement           
D. must                 
D. met                
D. smile                
D. decorated              
D. hear about         
D. comforted            
D. embarrassed (尴尬)           
D. watching             
D. his classmates       
D. anxiously (焦急的) 
D. While                
D. too                    
D. over control       
D. unluckily            
D. burned                 
D. frightening         
D. regretted          
D. told                   
D. following          
题型:问答题 简答题

维持机体平衡最重要的系统是

A.前庭系统

B.视觉系统

C.本体系统

D.中枢神经系统

E.以上均不是

题型:问答题 简答题

天冬氨酸在体内可参与的代谢途径是

A.嘧啶合成

B.嘌呤合成

C.尿素生成

D.蛋白质合成

题型:问答题 简答题

玻璃式水位计必须垂直安装,应安装在便于观察和()的地方。

A.检修

B.安全

C.显眼

D.拆换

题型:问答题 简答题


请完善程序(程序文件名:Java_3.java)并进行调试。请在下画线处填入正确内容,然后删除下画线。请勿删除注释行和其他已有的语句内容。
[题目要求]
在点击“Exit”按钮和窗口右上角的关闭按钮时,可以关闭窗口。
程序运行后的界面如下图所示。


源程序:
import java.awt.*;
import java.awt. (1) .*;
public class Java_3 implements ActionListener, (2) {
  Frame f;
  Button be,bw,bs,bn,bc;
  public void create() {
    f= (3)
    be=new Button("East");
    bw=new Button( (4) );
    bs=new Button("South");
    bn=new Button("North");
    bc=new Button("Exit");
    f.add(be, (5) );
    f.add(bw,"West");
    f.add(bs,"South");
    f.add(bn,"North");
    f.add(be,"Center");
    bc.addActionListener(this); //为按钮注册监听器
    f.addWindowListener(this); //为按钮注册监听器
    f.setSize(200,200);
    f.setVisible( (6) );
  }
  public static void main(String args[]) {
    Java_3 fa=new Java_3();
    fa.create();
  }
  public void actionPerformed(ActionEvent e) {
    System.exit(0); //实现窗口关闭功能
  };
  public void windowOpened(WindowEvent e) {}
  public void windowClosing(WindowEvent e) {
    System.exit(0); //实现窗口关闭功能
  };
  public void windowClosed(WindowEvent e) {}
  public void windowIconified(WindowEvent e) {}
  public void windowDeiconified(WindowEvent e) {}
  public void windowActivated(WindowEvent e) {}
  public void windowDeactivated(WindowEvent e) {}
}

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