题目内容

B注册会计师是Y公司2005年度会计报表审计的外勤审计负责人,在审计过程中,需对负责销货业务审计的助理人员提出的相关问题予以解答,并对其编制的有关审计工作底稿进行复核。请代为做出正确的专业判断。
注册会计师B审计Y公司的主营业务收入时,通过对2005年12月31日为截止日实施主营业务截止性测试发现:Y公司与M国代理商签订500万元产品代理协议,协议约定Y公司采用CIF(到岸价)方式销售。2005年12月28日开出销售发票,12月29日货物发出装运离港,次年1月20日货物抵达M国并验收合格,1月25日对方付款,26日该款项到账。注册会计师B应检查主营业务收入的正确截止日期应为()。

A. 2005年12月28日
B. 2006年1月20日
C. 2006年1月25日
D. 2006年1月26日

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相量图如下所示,其正弦电压U施加于感抗XL=5Ω的电感元件上,则通过该元件的电流相量I=()。

A. 5∠-60°A
B. 5∠120°A
C. 2∠-60°A
D. 10∠120°A

如图所示三种截面形状,均是由面积为A的大矩形挖去面积为S的小矩形而构成的,z轴为中性轴,则可按公式Iz=Iz大矩形-Iz小矩形计算其对中性轴的惯性矩的是()。

A. 只有图(a)截面
B. 只有图(b)截面
C. 只有图(c)截面
D. (b)、(c)截面均可

以下四个投资方案,经筛选,最佳投资方案是()。

A. 甲方案
B. 乙方案
C. 丙方案
D. 丁方案

SAN FRANCISCO—The "Reading Wizard" (阅读巫题) , an 11-year-old boy, whose offer to read to children without being paid at a local library was refused by libraries will get to read to younger
kids after all.
Mayor Willie Brown last Wednesday ordered San Francisco Public Library officials to allow John O'Connor to read to preschool children to get them interested in books and stop them from watching television and video games.
"I didn' t expect this kind of attention." John said, "It's just shocking."
John has chosen his first book, "The king' s Giraffe", and made up fliers inviting neighborhood children, aged from three to six, to the Presidio Branch every Wednesday afternoon. He planned to call himself the "Reading Wizard" and wear a special hat, fake glasses and a black coat.
But his idea was refused on the phone, in person and finally with a letter from Toni Bernardi, the chief of the library's children and youth service. Using terms like "appropriate material"(适龄读物), she wrote that only library workers are allowed to read to children.
John then went to a member of the city board of supervisors(督导董事会) ,who advised him to write letters to the library officials.
Who is the "Reading Wizard"?

A. Presidio Branch.
B. The King's Giraffe.
C. John O'Connor.
D. Toni Bernardi.

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