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广发公司2009年1月1日从冀东公司购入大型生产设备作为固定资产使用，购货合同约定，该设备的总价款为3000万元，当日支付200万元，余款分4年于每年末平均支付。支付安装等相关费用32万元，设备于3月31日安装完毕交付使用。设备预计净残值为 30万元，预计使用年限为5年，采用双倍余额递减法计提折旧。假定同期银行借款年利率为6%，(P/A，6%，4)=3.4651，题目以万元为单位，计算结果保留两位小数。要求：根据上述资料，不考虑其他因素，回答下列1至3题。 下列关于广发公司的账务处理中，正确的有( )。
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Was the man we know as Shakespeare really the author of the Shakespearean Works his comedies and his tragedies Did he really write the (67) , or was he just a man that got confused There is not even a correct (68) of this man’s name. Shakspere, Shakespeare, and Shaxpere are (69) of variations. Shakespeare was both fact and fiction. He was nobody’s concern (70) nearly two hundred years after he perished, and there is still no definite conclusion (71) this mystery. There is another man that can be (72) to the works of Shakespeare. His name is Edward DeVere, the 17th Earl of Oxford. The man known as Shakespeare does not (73) perfectly into the necessary criteria to (74) the author of these works. Thomas Looney established a series of criteria that had to be fulfilled (75) be a possible candidate for the authorship of the Shakespearean works. To have all the knowledge that is (76) in the works, the author must have accomplished many things, e.g. a superior education. However, from what we know of Shakespeare, this was not a (77) We do not even know (78) Shakespeare has ever written anything. (79) do we know that he was paid for writing. The man Shakespeare does not even make a (80) that he is the author. It’s not how (81) we know about Shakespeare that (82) confusion and difficulty now; (83) it’s the things that we do know. We know Shakespeare’s father, a glover, could not write. When he (84) documents, he simply made an X. This is (85) it is believed that Shakespeare could not write as well, because his education probably was passed (86) from his father.
Was the man we know as Shakespeare really the author of the Shakespearean Works his comedies and his tragedies Did he really write the (67) , or was he just a man that got confused There is not even a correct (68) of this man’s name. Shakspere, Shakespeare, and Shaxpere are (69) of variations. Shakespeare was both fact and fiction. He was nobody’s concern (70) nearly two hundred years after he perished, and there is still no definite conclusion (71) this mystery. There is another man that can be (72) to the works of Shakespeare. His name is Edward DeVere, the 17th Earl of Oxford. The man known as Shakespeare does not (73) perfectly into the necessary criteria to (74) the author of these works. Thomas Looney established a series of criteria that had to be fulfilled (75) be a possible candidate for the authorship of the Shakespearean works. To have all the knowledge that is (76) in the works, the author must have accomplished many things, e.g. a superior education. However, from what we know of Shakespeare, this was not a (77) We do not even know (78) Shakespeare has ever written anything. (79) do we know that he was paid for writing. The man Shakespeare does not even make a (80) that he is the author. It’s not how (81) we know about Shakespeare that (82) confusion and difficulty now; (83) it’s the things that we do know. We know Shakespeare’s father, a glover, could not write. When he (84) documents, he simply made an X. This is (85) it is believed that Shakespeare could not write as well, because his education probably was passed (86) from his father.
ABC会计师事务所的郑明注册会计师受托负责对X有限责任公司200×年度财务报表实施审计。依据对X公司重大错报风险的评估结果，郑明决定将存货的存在认定作为具有重大错报风险高的审计领域，并决定将针对购入存货的截止测试程序作为主要应对程序之一。 要求： (1)请指出对购入存货实施截止测试程序时，应将截止日确定哪一天简要说明原因； (2)指明与购入存货截止测试有密切关系的三个重要的日期，并据以设计可以发现X公司高估或低估购入存货的截止测试路线； (3)分别针对截止日期前、后验收入库及装运出库的存货，已销售但尚未装运出库的存货，已购入但尚未验收入库的存货，分别指出郑明应通过监盘和检查账簿记录程序核实与截止相关的哪些情况。
Was the man we know as Shakespeare really the author of the Shakespearean Works his comedies and his tragedies Did he really write the (67) , or was he just a man that got confused There is not even a correct (68) of this man’s name. Shakspere, Shakespeare, and Shaxpere are (69) of variations. Shakespeare was both fact and fiction. He was nobody’s concern (70) nearly two hundred years after he perished, and there is still no definite conclusion (71) this mystery. There is another man that can be (72) to the works of Shakespeare. His name is Edward DeVere, the 17th Earl of Oxford. The man known as Shakespeare does not (73) perfectly into the necessary criteria to (74) the author of these works. Thomas Looney established a series of criteria that had to be fulfilled (75) be a possible candidate for the authorship of the Shakespearean works. To have all the knowledge that is (76) in the works, the author must have accomplished many things, e.g. a superior education. However, from what we know of Shakespeare, this was not a (77) We do not even know (78) Shakespeare has ever written anything. (79) do we know that he was paid for writing. The man Shakespeare does not even make a (80) that he is the author. It’s not how (81) we know about Shakespeare that (82) confusion and difficulty now; (83) it’s the things that we do know. We know Shakespeare’s father, a glover, could not write. When he (84) documents, he simply made an X. This is (85) it is believed that Shakespeare could not write as well, because his education probably was passed (86) from his father.
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