Companies have long (5) to mask the costs of their goods
A. found
B. searched
C. sought
D. gone
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howmuch a buyer has (14) on a given product,
A. afforded
B. cost
C. used
D. spent
甲企业为新设企业,处于开办期,尚未开始经营,目前正在建造厂房及购买机器设备。注册会计师在为其制定重要性时,通常选择的基准是()。
A. 经常性基准的税前利润
B. 总资产
C. 营业收入
D. 净资产
下列关于实务中较为常用的确定重要性的基准的说法中,不正确的是()。
A. 被审计单位近年来经营状况大幅度波动,盈利和亏损交替发生,可以以过去三到五年经常性业务的平均税前利润或亏损(取绝对值)为基准
B. 被审计单位为新设企业,处于开办期,尚未开始经营,目前正在建造厂房及购买机器设备,则可以总资产为基准
C. 被审计单位处于新兴行业,目前侧重于抢占市场份额、扩大企业知名度和影响力,则可以用经常性业务的税前利润为基准
D. 被审计单位为公益性质的基金会,则可以用捐赠收入作为基准
British public’s vote to leave the EU has set off political and scientific shock waves that could roil Europe and the world for years to come. The decision has dismayed scientists in the UK and across Europe, as it stands to disrupt scientific funding and the UK’s stature in the European and international research communities.