在Word编辑状态下,可以通过键盘上的Backspace键将已选中的文本块删除。 ( )
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丙注册会计师负责C公司20×8年度财务报表审计,在审计过程中,遇到以下问题,请代为做出正确的专业判断。 对于截至审计报告日被审计单位仍未披露的重大或有损失,注册会计师应最先采取的是( )。
A. 编制重要事项说明,并作为审计报告附件
B. 提请被审计单位在财务报表附注中予以恰当披露
C. 在审计报告中增加说明段予以反映
D. 在审计报告意见段中反映
ABC会计师事务所拟承接E公司(上市的企业集团公司)20×8年度财务报表审计业务。戊注册会计师任项目负责人,在实施初步业务活动、计划审计工作的过程中,遇到了下列事项,请代为做出正确的专业判断。 在计划审计工作时,注册会计师应当确定一个重要性水平,以发现在金额上重大的错报。戊注册会计师在确定计划的重要性水平时,需要考虑的主要因素有( )。
ABC会计师事务所执行本次审计所需要花费的成本
B. 信息使用者的要求
C. 财务报表使用者对不同的报表项目的关心程度
D. E公司的行业状况、法律环境与监管环境等其他外部因素
There are many ways to learn about people of other lands. One way is to study the clothing other people wear. For thousands of years, people in different parts of the world have worn very different types of clothing. There are four big reasons for this. One reason might be religion. In many Moslem countries, women must wear veils to hide their faces. The veils must be worn in public. Veils are part of the Moslem religion. The second reason is that different materials are used in different countries. For instance, in France the materials used in clothing may be cotton(棉), silk, wool, or many other man-made materials. Most people in China wear cotton. The ways clothes are made are also very different. This is another reason why people dress differently. Western countries rely on machines to make most of their clothing. Someone living in India can use only hand power to make the clothing he needs. World-wide differences in customs also lead to differences in clothing. A Mexican farmer wears a straw hat with a brim(帽沿) up. In China, a farmer wears a straw hat with a brim down. Both hats are used to protect the farmers from the sun. Some of these customs have ’come down through thousands of years. If you want to learn about the differences about people in the world, you______.
A. should know the ways to study other lands
B. should know the four big reasons given in the passage
C. may study the different types of clothing people wear
D. may be surprised by the ways people wear hats
进行性交后精于穿透力试验的最佳时间是( )
A. 两次月经中间
B. 月经来潮一周或月经来潮6小时内
C. 月经干净后3~7天内
D. 排卵日
E. 非经期的任何日期