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ABC会计师事务所首次接受委托对XYZ公司20×8年度财务报表进行审计，项目负责人A注册会计师在对长期借款项目进行审计时发现其明细如下： 货款单位 金额 借款期限 年利率 借款条件 借款用途 甲银行第一营业部 2 000万元 2003年1月～2010年7月 9% 以存货抵押借款 扩建厂房 乙银行第二营业部 5 000万元 2008年7月～2009年7月 6% 以设备抵押借款 流动资金 合计 7 000万元 针对向甲银行的借款，A注册会计师所计划的下列审计程序中，不能认同的是( )。
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ABC会计师事务所承接了F公司20×8年度财务报表审计业务，己注册会计师任项目负责人。在销售与收款循环业务审计中，遇到了下列事项，请代为做出正确的专业判断。 下列审计程序中，能够证明销售交易真实性的实质性程序有( )。
企业的自由现金流量小于经营性现金流量。 ( )
某公司经营多种产品，最近两年的财务报表数据摘要如下(单位：万元)：项目 上年 今年净利润 1 000 1 200所有者权益 10 000 15 000权益净利率 10% 8%资产净利率 8% 2%权益乘数 1.25 4资产周转率 0.8 0.5销售净利率 10% 4%总资产周转天数 450 720固定资产周转率 2 1固定资产周转天数 180 360流动资产周转率 4/3 1流动资产周转天数 270 360要求：进行以下计算、分析和判断(存量指标均用期末数，一年按360天计算)(1)净利润变动分析；(2)权益净利率变动分析；(3)资产净利率变动分析；(4)资产周转天数分析。
There are many ways to learn about people of other lands. One way is to study the clothing other people wear. For thousands of years, people in different parts of the world have worn very different types of clothing. There are four big reasons for this. One reason might be religion. In many Moslem countries, women must wear veils to hide their faces. The veils must be worn in public. Veils are part of the Moslem religion. The second reason is that different materials are used in different countries. For instance, in France the materials used in clothing may be cotton(棉), silk, wool, or many other man-made materials. Most people in China wear cotton. The ways clothes are made are also very different. This is another reason why people dress differently. Western countries rely on machines to make most of their clothing. Someone living in India can use only hand power to make the clothing he needs. World-wide differences in customs also lead to differences in clothing. A Mexican farmer wears a straw hat with a brim(帽沿) up. In China, a farmer wears a straw hat with a brim down. Both hats are used to protect the farmers from the sun. Some of these customs have ’come down through thousands of years. Which of the following is the reason for the differences in clothing
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