题目内容

在对R公司2005年度会计报表进行审计时,A注册会计师负责筹资与投资循环的审计。在审计过程中遇到以下问题,请代为做出正确的专业判断。
R公司长期股权投资核算从权益法改为成本法后,被投资单位宣告分派的现金股利,属于已计入投资账面价值的,R公司确认为投资收益。()

A. 正确
B. 错误

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Section A
Directions: In this section, there are 10 incomplete sentences. You are required to complete each one by deciding on the most appropriate word or words from the 4 choices marked A , B, C, and D.
In spite of what we said, he refused to ______ to the police station.

A. give away
B. give off
C. give himself away
D. give himself up

A.The woman can see the island.B.It's too foggy to see the island now.C.It's clear wher

A. The woman can see the island.
B. It's too foggy to see the island now.
C. It's clear where the lawn has been raked.
D. He doesn't want to see the island.

听力原文:Why docs the man use the phone?
(8)

A. To book a table for lunch.
B. To book an air ticket.
C. To make an appointment.
D. To ask somebody for help.

Section A
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and the questions will be spoken only once. When you hear a question, you should decide on the correct answer from the 4 choices A , B, C, and D.
(1)

A. 7:50.
B. 8:50.
C. 8:30.
D. 8:00.

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