A注册会计师接受委托,对甲公司提供鉴证服务。A注册会计师遇到下列事项,请代为作出正确的专业判断。 在承接鉴证业务时,A注册会计师应当识别出的鉴证对象和鉴证对象信息形式不匹配的情形是()。
A. 当鉴证对象为财务业绩或状况时,鉴证对象信息为会计账簿
B. 当鉴证对象为企业的运营情况时,鉴证对象信息为反映运营情况的关键指标
C. 当鉴证对象为固定资产的生产能力时,鉴证对象信息为说明其生产能力的证明文件
D. 当鉴证对象为企业的内部控制时,鉴证埘象信息是内部控制自我评价报告
Interior Design A. care B. concern C. attention D. intention
Although interior design has existed since the beginning of architecture, its development into a specialized field is really quite recent. Interior designers have become important partly because of the many functions that might be (51) in a single large building.
B. The importance of interior design becomes (52) when we realize how much time we (53) surrounded by four walls. Whenever we need to be indoors, we want our surroundings to be (54) attractive and comfortable as possible. We also expect (55) place to be appropriate to its use.
C. You would be (56) if the inside of your bedroom were suddenly changed to look (57) the inside of a restaurant. And you wouldn’t feel (58) in a business office that has the appearance of a school.
D. It soon becomes clear that the interior designer’s most important basic (59) is the function of the particular (60) , for example, a theatre with poor sight lines, poor sound shaping qualities, and (61) few entries and exists will not work for (62) purposes, no matter how beautifully it might be (63) . Nevertheless, for any kind of space, the designer has to make many of the same kind of (64) . He or she must coordinate the shapes, lighting and decoration of everything from ceilling to floor, (65) addition, the designer must usually select furniture or design built-in furniture, according to the functions that need to be served.