题目内容
请根据下面短文回答第61～65题： Very few people came to eat at the Happy Restaurant and its boss did not know what to do. The food in the restaurant was cheap and good, but nobody seemed to want to eat there. Then he did something. It changed all that, and in a few weeks his restaurant was always full of men with their lady friends, ff a gentleman came in with a lady, a smiling waiter would give each of them a beautiful menu(菜单). The two menus looked exactly the same on the outside, but there was an important difference inside. The gentleman’s menu gave the correct price(价格) for each dish and each bottle of wine, while the lady’s menu had a much higher price. So when the man ordered(点菜) dish after dish, the lady thought he was much more generous( 慷慨的 ) than he really was. How was the food at the Happy Restaurant
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请根据下面短文回答第61～65题： Very few people came to eat at the Happy Restaurant and its boss did not know what to do. The food in the restaurant was cheap and good, but nobody seemed to want to eat there. Then he did something. It changed all that, and in a few weeks his restaurant was always full of men with their lady friends, ff a gentleman came in with a lady, a smiling waiter would give each of them a beautiful menu(菜单). The two menus looked exactly the same on the outside, but there was an important difference inside. The gentleman’s menu gave the correct price(价格) for each dish and each bottle of wine, while the lady’s menu had a much higher price. So when the man ordered(点菜) dish after dish, the lady thought he was much more generous( 慷慨的 ) than he really was. Who often came to eat at the Happy Restaurant
注册会计师在执行J公司2011年度财务报表审计业务的过程中，需要利用统计抽样方法进行控制测试和执行实质性程序，特别是需要利用抽样表格实施抽样方案。请代为作出正确的判断。 抽样风险可能导致错误结论。如在实施控制测试时，注册会计师推断的控制有效性高于其实际有效性；或在实施细节测试时，注册会计师推断某一重大错报不存在而实际上存在。这类错误结论可能导致的结果有( )。
Z市A房地产开发公司在W市城市规划区内，取得了一块建设用地使用权，该项目计划总投资5000万元。该项目开发临街部分建5层商场。其余建设商品住宅。A房地产开发公司为融通资金，一方面通过金融贷款取得部分建设资金；另一方面，通过预售其建设的商品房，取得部分建设资金。A房地产开发公司取得《商品房预售许可证》后，委托B房地产公司代理预售商品房，预售期间，2010年3月1日，A房地产开发公司与王某签订了商品房预售合同，每平方米合同价格为2000元，合同约定建筑面积都为100平方米。后A房地产开发公司经过有关部门批准，对包括王某所预购的商品房户型进行了变更。经确权登记，王某所预购的商品房建筑面积为104平方米。2011年5月1日，该项目建成后，2011年7月1日A房地产开发公司将该商场租给D公司进行经营；而D公司由于自身原因，又将该承租商场转租给孙某。 A房地产开发公司与王某签订商品房预售合同后，按照规定，办理商品房预售合同登记备案手续的责任方应是( )。
甲注册会计师负责A公司2011年度财务报表审计，在审计过程中，遇到以下问题，请代为作出正确的判断。 注册会计师在考虑期后事项时，对下列事项须作出正确的判断。在审计报告日后，注册会计师和甲公司管理层的责任分别是( )。
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