题目内容

被审计单位接受固定资产投资时,该固定资产原值500万元,已计提折旧300万元,双方协议作价250万元,审计人员认定计入实收资本的价值应是( )。

A. 500万元
B. 300万元
C. 250万元
D. 200万元

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审计人员审查决算日以后若干天的购货发票,关注其日期,并审查相应的收货记录,查明入账时间是否正确,其目的是证实( )。

A. 应付账款的存在性
B. 有无未列报或未入账的应付账款
C. 应付账款分类的准确性
D. 应付账款的合法性

Now everything is clear and there is no point _____ the truth.

A. in denying
B. to deny
C. by denying
D. deny

I talked with Julia in the classroom just a minute ago. She _____ to the cinema.

A. hadn’t gone
B. shouldn’t have gone
C. can’t have gone
D. wouldn’t have gone

Man: I hope we can see everything from way up here. Woman: Don't worry. You can watch the whole game no matter where you are. Question: What kind of place are the speakers probably at

An apartment building.
B. A stadium.
C. A theater.
D. An airplane.

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