A注册会计师负责对生产型企业甲公司2005年度会计报表进行审计。在实施分析性复核时,A注册会计师遇到以下事项,请代为做出正确的专业判断。 甲公司2005年度的存货周转率为2.7,与2004年度相比有所下降。甲公司提供的以下理由中,不能解释存货周转率变动趋势的是( )。
A. 由于主要原材料价格比2004年度下降了10%,甲公司从2005年1月开始将主要原材料的日常储备量增加了20%
B. 甲公司主要产品在2005年度市场需求稳定且盈利,但平均销售价格与2004年度相比有所下降,并且甲公司预期销售价格将继续下降
C. 甲公司在2005年第4季度接到了一笔巨额订单,订货数量相当于甲公司月产能的120%,交货日期为2006年1月1日
D. 从2005年6月开始,甲公司将部分产品针对主要销售客户的营销方式由原先的买断模式改为代销模式
A注册会计师担任X公司2009年度财务报表审计业务的项目负责人。在对期后事项实施审计程序时,A注册会计师遇到以下问题,请代为做出正确的决策。 注册会计师对不同时段期后事项承担的责任是有所不同的。以下关于各阶段期后事项注册会计师责任的各种论断中,你认为正确的有( )。
A. 注册会计师应主动识别截至到审计报告日发生的期后事项
B. 注册会计师应承担被动识别截至财务报表报出前发现的期后事项的责任
C. 注册会计师没有义务识别第三时段期后事项
D. 在财务报表报出后只对报出前存在的影响审计意见的期后事项采取行动
Annihilation refers to the extermination of a racial or ethnic group, most often through purposeful and deliberate action. In recent years it has also been referred to as genocide, a word coined to describe the crimes committed by the Nazis during World War II—crimes that induced the United Nations to draw up a convention on genocide.Sometimes annihilation occurs as an unintended result of new contact between two groups. For example, when the Europeans arrived in the Americas, they brought smallpox with them. Native American groups, the Black feet, the Aztecs, and the Incas, among many others, who had no immunity against this disease, were nearly wiped out. In most cases, however, the extermination of one group by another has been the result of deliberate action. The native population of Tasmania, a large island off the coast of Australia, was exterminated by Europeans in the 250 years after the country was discovered in 1642.The largest, most systematic program of ethnic extermination was the murder of 11 million people —close to six million of whom were Jews--by the Nazis before and during World War Ⅱ. In each country occupied by the Germans, the majority of the Jewish population was killed. Thus, in the mid-1930s,before the war, there was about 3.3 million Jews in Poland, but at. the end of the war in 1945 there were only 73,955 Polish Jews left. Among them, not a single known family remained intact.Although there have been recent attempts to portray the holocaust as a secret undertaking of the Nazi elite that was not widely supported by the German people, historical evidence suggests otherwise. For example, during a wave of anti-Semitism anti-Jewish prejudice, accompanied by violence and repression in Germany in 1880s--long before the Nazi regime—only 75 German scholars and other distinguished citizens protested publicly. During the 1930s the majority of German Protestant churches endorsed the so-called racial principles that were used by the Nazis to justify first the disenfranchisement of Jews, then their forced deportation, and finally their extermination Jews were blamed for a bewildering combination of crimes, including polluting the purity of the Aryan race, and causing the rise of communism while at the same time manipulating capitalist economies through their" secret control" of banks. Sometimes annihilation occurs as an unintended result of new contact between two groups.