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营业终了现金库存的结计。
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______指注册会计师在进行审计工作中，针对审计过程中注意到的，可能导致被审计单位会计报表重大错报或漏报的内部控制制度重大缺陷提出的书面建议。
已估价单独入账的土地计提固定资产折旧。[ ]
In the 1920s demand for American farm products fell, as European countries began to recover from World War I and instituted austerity (紧缩) programs to reduce their imports. The result was a sharp drop in farm prices. This period was more disastrous for farmers than earlier times had been, because farmers were no longer self-sufficient. They were paying for machinery, seed, and fertilizer, and they were also buying consumer goods. The prices of the items farmers bought remained constant, while prices they received for their products fell. These developments were made worse by the Great Depression, which began in 1929 and extended throughout the 1939s. In 1929, under President Herbert Hoover, the Federal Farm Board was organized. It established the principle of direct interference with supply and demand, and it represented the first national commitment to provide greater economic stability for farmers. President Hoover’’s successor attached even more importance to this problem. One of the first measures proposed by President Franklin D. Roosevelt when he took office in 1933 was the Agricultural Adjustment Act, which was subsequently passed by Congress. This law gave the-Secretary Of Agriculture the power to reduce production through voluntary agreements with farmers who were paid to take their :land out of use. A deliberate scarcity of farm products was planned in an effort to raise prices.. This law was declared :.unconstitutional by the Supreme Court on the grounds that general taxes were being collected to pay one special group of people. How ever, new laws were passed immediately that achieved the same result of resting soil and providing flood-control measures, but which were based on the principle of soil conservation. The Roosevelt Administration believed that rebuilding the nation’’s soil was in the national interest and was not simply a plan to help farmers at the expense of other citizens. Later the government guaranteed loans to farmers so that they could buy farm machinery, hybrid (杂交) grain, and fertilizers. The chief concern of the American government in the area of agriculture in the 1920s was ______.
某动力站安装工程项目，该动力站的散装锅炉施工主要包括锅炉钢构架、锅筒与集箱、受热面管束胀管、省煤器、空气预热器、过滤器和炉排、锅炉安全附件的安装；对锅炉本体、管道和阀门的试验以及烘炉与煮炉。 该工程施工项目经理部在施工过程中对所耗费的生产资料和生产者的必要劳动进行了控制，通过成本预测、成本计划、成本控制、成本审核和成本分析对该工程的成本做了详细的控制。 [问题]
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