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
查看答案
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.
AUGUST was once a time for dreaming, wandering the empty streets of this city, reading silly-season newspaper stories after a leisurely lunch washed down with Sancerre, gazing at squares where fountains plashed and the pregnant or the old chatted on benches at dusk. Then something happened. The world speeded up. Stress levels soared. Idle moments evaporated. Egos expanded. Devices became hand-held. Money outpaced politics. August aborted this year. It morphed into the serious season. The beach lost out to the barricades. A time of outrage is upon us.
A feeling has grown in Western societies that uncontrollable forces are at work shrinking possibility. History has never seen a global power shift as radical as the current one that managed to be peaceful.
Growth, jobs, expansion, excitement — and, yes, possibility — lie in the great non-Western arc from China through India to South Africa and Brazil. The world has been turned upside-down. What we are witnessing is how shaken Western societies are by such inversion.
As new powers emerge, globalization has altered the relationship between capital and labor in the former’s favor. The only people who walked away unscathed from the great financial binge that preceded this mess were its main architects and greatest beneficiaries: bankers, financiers. This, too, is fueling a time of outrage that has left Western politicians chasing shadows.
Stewart and his team put out several issues of The Whole Earth Catalog, and then when it had run its course, they put out a final issue. It was the mid-1970s, and I was your age. On the back cover of their final issue was a photograph of an early morning country road, the kind you might find yourself hitchhiking on if you were so adventurous. Beneath it were the words: “Stay Hungry. Stay Foolish.” It was their farewell message as they signed off. Stay Hungry. Stay Foolish. And I have always wished that for myself. And now, as you graduate to begin anew, I wish that for you.