审计人员在对应付账款进行实质性审查时，抽查应付账款明细账并追查至相关的原始凭证的主要目的是( )。
A. 确定应付账款变动的合理性
B. 查明应付账款的真实性
C. 审查有无漏记的应付账款
D. 验证应付账款在资产负债表上表达的适当性
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实地观察固定资产可以达到的审计目标有( )。
A. 证实固定资产的存在性
B. 证实固定资产的完整性
C. 证实固定资产交易事项的合法性
D. 确定固定资产的所有权
Due to circumstances _____ our control the performance had to be cancelled.
A. beyond
B. above
C. over
D. under
执行SET SYSMENU TO命令后（ ）。
A. 12，abcd
B. 10，bcde
C. 2，defg
D. 0，cdef
A: A young man from AT&T would like to talk with the manager on the new project. Is she available B: ______.
A. I'm sorry. She is engaged just now.
B. I'm busy. Ask someone else.
C. Pardon, please. She said she would come to meet sooner or later.
D. She said she should apologize for inconvenience.
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