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注册会计师丁是D公司2011年度财务报表审计的外勤审计负责人，在审计过程中，需对负责销售业务审计的助理人员提出的相关问题予以解答，并对其编制的有关审计工作底稿进行复核。请代为作出正确的专业判断。 注册会计师丁审计D公司的营业收入时，以2011年12月31日为截止日实施营业收入截止测试发现：D公司与M国代理商签订500万元产品代理协议，协议约定D公司采用CIF(到岸价)方式销售。2011年12月28日开出销售发票，12月29日货物发出装运离港，次年1月20日货物抵达M国并验收合格，1月25日对方付款，26日该款项到账。注册会计师丁应检查营业收入的正确截止日期应为( )。
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As you all know, log structures are gaining popularity. They are no longer just the simple country homes which we think of as the traditional log cabin. Some upscale homes now incorporate natural round logs in sealing beams and walls. People seem to think that the rounded logs give their homes a cozy warm atmosphere. And even people who want to build a traditional log cabin on their own can buy a kits with precut logs that fit together like pieces of jigsaw puzzle. Before showing you some slides of modern log houses, I’d like to introduce a little historical background on the subject. Log cabins were first built in the late 1600s along the Delaware River Valley. The European immigrants who settled there brought centuries old traditions of working with logs. And in this heavily wooded area logs were the material in hand. Log cabins were the most popular in the early 1800s with the settlers who were moving west. They provided the answer to the pioneer’s need for a sale and sturdy home that an ordinary family could build quickly. They had dirt floors and sliding boards for windows. But the log buildings that have probably had most influence on modern architects are those of the mountain retreats of wealthy New Yorkers. These country houses which were popular in the early 1900s typify what’s known as the Adoroundyx style. Now let’s look at those slides. According to the speaker, why were log cabins especially popular to settlers who moved west()
甲注册会计师负责A公司2011年度财务报表审计，在审计过程中，遇到以下问题，请代为作出正确的判断。 在审计报告日后至财务报表报出日前，如果知悉可能对财务报表产生重大影响的事实，A注册会计师应当( )。
A市B房地产开发公司通过出让方式，在该市城市规划区内，取得了一块土地的使用权，出让合同约定由B公司进行住宅建设，该项目计划总投资3600万元。B房地产开发公司为融通资金，准备通过预售其建设的商品房，取得部分建设资金。B房地产开发公司取得《商品房预售许可证》后，委托C房地产经纪公司代理预售商品房，预售期间，B房地产开发公司与李某、张某分别签订了书面预售合同，合同约定建筑面积都为100平方米。建设中，B房地产开发公司经过有关部门批准，对包括李某、张某所预购的商品房户型进行了变更。经确权登记，李某所预购的商品房建筑面积为107平方米，张某所预购的商品房建筑面积为96平方米。 B房地产开发公司办理该住宅小区全部商品房预售时，在其他条件均具备时，投入开发建设资金应达到( )万元以上，才可以申领《商品房预售许可证》。
出入境检验检疫机构是管理出入境卫生检疫、动植物检疫、商品检验等工作的行政执法机构。 ( )
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