题目内容

Did you know that there’s a kind of bird that can sew It is called the tailorbird. It uses its mouth as a needle. It sews leaves together in the shape of a cup then it adds a layer of straw to the inside of the cup and lays its eggs there. Each bird species builds its own special kind of nest. The most common materials used for nests are grasses, branches and feathers. A bird must weave these materials into a nest. Just imagine building a house without cement or nails to hold together! Another bird is called the weaverbird. The weaverbird builds a nest that looks like a basket. The nest is shaped like a pear with a hole in the middle. The hole is the door of the nest. A third bird is called the ovenbird. The ovenbird makes a nest that is very solid. The nest is made of mud. The ovenbird forms the mud into the shape of an oven and then let it dry in the sun. The sun bakes the mud making it very hard. Not all birds make their homes in branches. Some birds build their nests on the ground while others bury their eggs under the ground. And some birds do not build nests at all. So when you look for nests and eggs in branches of the trees and bushes remember that some nests may be right under your feet. Why is there a hole in the weaverbird’s nest().

A. To let in the sunshine
B. To serve as its door
C. To keep the nest cool
D. For the bird to lay eggs

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本题型共6大题,20小题。每小题只有一个正确答案,请从每小题的备选答案中选出一个你认为正确的答案。甲注册会计师负责A公司2009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。 注册会计师要求管理层提供的书面声明可仅限于单独或汇总起来对财务报表产生重大影响的事项,必要时,注册会计师应将对声明事项重要性的理解告知( )。

A. 管理层
B. 治理层
C. 股东大会
D. 会计师事务所

本题型共7大题,20小题。每小题均有多个正确答案,请从每小题的备选答案中选出你认为正确的答案,每小题所有答案选择正确的得分;不答、错答、漏答均不得分。戊注册会计师负责对E公司2009年度财务报表进行审计,在审计的过程中遇到下列有关应付账款审计的问题,请代为作出正确的专业判断。 E公司下列有关应付账款的处理中,戊注册会计师不认可的有( )。

A. E公司对确实无法支付的应付账款转入到营业外收入科目核算
B. E公司作为债务人进行债务重组时,将用现金清偿的债务与重组债务账面价值的差额计入资本公积
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What kind of impression does the department make on him

本题型共7大题,20小题。每小题均有多个正确答案,请从每小题的备选答案中选出你认为正确的答案,每小题所有答案选择正确的得分;不答、错答、漏答均不得分。戊注册会计师负责对E公司2009年度财务报表进行审计,在审计的过程中遇到下列有关应付账款审计的问题,请代为作出正确的专业判断。 根据E公司的实际情况,注册会计师可以选择以下方法对应付账款执行实质性分析程序的有( )。

A. 分析存货和营业成本等项目的增减变动,判断应付账款增减变动的合理性
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C. 将期末应付账款余额与期初余额进行比较,分析波动原因
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