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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。A注册会计师是XYZ股份有限公司(以下简称XYZ公司)2009年度财务报表审计的项目负责人。在对助理人员编制的有关营业收入审计的工作底稿进行复核时，有下列事项需作出判断。 通过本期主要产品甲产品的毛利率执行分析程序，作出的下列职业判断不恰当的是 ( )。
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Y公司系ABC会计师事务所常年的审计客户，2009年度在经营形势、内部管理等方面与2008年度比较未发生重大变化，未发生重大重组行为。A注册会计师作为2009年度财务报表审计的审计负责人，在复核销售与收款审计工作底稿时注意到以下问题，请代为作出正确的专业判断。 Y公司2009年12月20日记录的一笔大额营业收入，经审查原始凭证发现，发票开具日期为12月20日，出库单和发运凭证均在2010年1月20日，但货款已收到。对此A注册会计师询问了有关人员，得到的答复是，按合同应于12月发货，但因某些特殊情况将发货日推迟到1月20日。下面是A注册会计师可能采取的措施，你认为正确的是( )。
ABC会计师事务所接受委托对×公司2009年度财务报表进行审计，注册会计师在对其他特殊项目进行审计时，遇到下列问题，请代为作出正确的专业判断。 审计关联方交易时，注册会计师应当将重点放在( )。
科目一经使用，即已经出现余额后，不允许修改或删除该科目。( )
A college library is an inexhaustible and ever changing storehouse of information. New books, periodicals, and other (67) of information are constantly being (68) to the collection. An academic library (69) from the knowledge of many people (70) the college campus, since faculty members from all disciplines keep up with the (71) books, magazines, journals, and other information sources (72) they can select the best ones for the library. Of course not all college libraries are the (73) ; each reflects the institution it is part of-- the courses in the curriculum and the (74) of the faculty and students. A school of technology will certainly have much more information on technological and scientific subjects than (75) a general liberal arts college, (76) a university with a business school will provide a full (77) of books and periodicals on economics and the (78) aspects of business. You will discover the (79) resources of your own library only (80) spending time there, so take a few minutes to (81) : find the periodicals, the reference books, the stacks, the circulation desk. You can easily find your (82) magazines, but if you look further, you may (83) many other journals and newspapers that you will enjoy reading. You can probably find books by your favorite authors (84) you have never read, (85) books containing information that is new to you on a subject you (86) well.
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