李锐是会计师事务所派往金玛公司执行2007年度财务报表审计项目负责人。根据金玛公司生产经营的特点,确定将存货项目作为金玛公司财务报表审计的重点项目,并决定将存货内部控制的测试、存货的监盘以及存货的跌价准备作为存货审计的三个重点。请代为做出正确的专业决策。 在对存货跌价准备进行审计时,发现金玛公司存在以下事项,其中不正确的有( )。
A. 乙材料在资产负债表日已发生贬值,但因期后以高于账面成本的价格出售给关联方,未计提跌价准备
B. 丙材料在资产负债表日已发生贬值,但因期后市场价格有所回升,未计提跌价准备
C. 甲材料资产负债表日的账面成本高于市场价格,按二者的差额计提跌价准备
D. 丁产品是有合同约定的,其在资产负债表日的可变现净值应该是以在合同约定的数量范围内以合同价格为基础计算;超过合同约定数量的部分按照一般市场价格为基础计算
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Are there any ______for believing that there is life on other planets
A. facts
B. bases
C. grounds
D. foundations
对肝炎患者用过的餐具进行消毒最好选用
A. 84消毒液
B. 过氧乙酸
C. 碘酒
D. 乙醇
E. 新洁而灭
注册会计师在选择针对舞弊导致的认定层次重大错报风险实施的审计程序时,可以在选择进一步审计程序的性质、时间和范围时,注意使某些程序不为被审计单位预见或事先了解。 ( )
A. 对
B. 错
Then in the 1830s came the invention of the telegraph.The telegraphist could send messages from lands hundreds of miles away more quickly than a horseman could deliver a letter from the next village. Of course, mistakes were made and some of them were very funny. Sending a telegram to London from the other end of the world was at first very costly. So telegraphists used as few words as possible. Sometimes words were misspelt and the telegrams were difficult to understand. Here is a famous example. When the very first railway line was started in Queensland, Australia, the governor himself dug the first piece of earth. This was an important event. So a telegram was sent to Lon don. It read, "Governor Queensland turns (digs) first sod (piece of earth)." But when the telegram arrived, it read, "Governor Queensland twins’ first son." The newspapers then printed the exciting news that the Governor’s wife had had twins, the first one being a boy! This came as a great surprise to everybody, because the governor was not married! The telegraph was invented().