Peter Post believes that______.
A. the etiquette of sending thank-you cards does good to people and may never die away
B. if we send more thank-you cards, we will receive more in return
C. sending thank-you cards may help people develop a positive attitude toward life
D. we can be greatly rewarded for sending thank-you cards
查看答案
According to the passage, which of the following is NOT true
A. Handwriting was sometimes used as a method in identifying the right person for the job because it was considered to be able to reveal one's possibility of success in management.
B. Most references are too favorable to be a reliable criteria in judging one's capability.
Checks on credit and security records and one's political leanings can be very helpful for the employers to find the suitable person.
D. Tests which test personality and personal and mental skills are suggested to be superior to any selecting methods.
在检查坏账准备科目的相关会计处理及披露情况时,发现s公司存在以下情况。其中正确的是( )。
A. 对于有证据表明收回的可能性不大的应收票据,将其面额转入应收账款并计提相应的坏账准备
B. 对于因供应商破产已无望收回所购货物的预付账款,将其金额转入其他应收款,计提坏账准备
C. 对关联方交易产生的应收账款虽然存在无法收回的情况,但是J公司的会计认为是关联方,并没有考虑计提坏账准备
D. 对于计划进行重组的应收账款未全额计提坏账准备
计算固定资产原值与本期产品产量的比率,并与以前期间相关指标进行比较,注册会计师利用该分析程序可能对下述问题的查找无效的是( )。
A. 存在闲置的固定资产
B. 增加的固定资产尚未做出会计处理
C. 减少的固定资产尚未做出会计处理
D. 本期折旧计算和累计折旧核算上的错误
如果被审计单位会计报表中存在重大错报,则在( )情况下,很可能在诉讼中被判为重大过失。
A. 审计人员确实遵守了审计准则,但却提出错误的审计意见
B. 注册会计师基本上遵循厂审计准则的相关要求
C. 注册会计师明知道存在重大错报但却虚伪的陈述,出具无保留意见的审计报告
D. 注册会计师运用常规审计程序通常能够发现该错报