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企业自行开发无形资产的研发支出,无论是否满足资本化条件,均应先在“研发支出”项目中归集。()

A. 正确
B. 错误

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PART C
Directions: You will hear three dialogues or monologues. Before listening to each one, you will have 5 seconds to read each of the questions which accompany it. While listening, answer each question by choosing A, B, C or D. After listening, you will have 10 seconds to check your answer to each question. You will hear each piece ONLY ONCE.
听力原文: For centuries, people have been amazed by children of unusual talent. Pianist and composer Felix Mendelssohn has composed a fair amount of music by the time he was eleven. His forth opera was produced in Berlin, when he was only eighteen. John Stewart Mill, the nineteenth century British philosopher, read Greek at three and had worked his way through elementary geometry and a large body of literature and history by the time he was twelve. Even though there has been a fascination with prodigies for centuries, there has been little serious study of them until recently. Some surprising common characteristics have been identified. The vast majority are boys. They are usually first born children of middle-class families. Often their parents are past the usual childbearing age. Many are born by operation rather than by natural child birth.
They often have parents who seem to be trying to realize their own ambitions through their amazing children. And prodigies usually have a strange sense of humor. Although a child may be born with outstanding genetic potential, this potential will not necessarily develop. "Just having the gene is not enough." says Harvard University psychologist Howard Gardener. "Something in the environment must nourish the potential." And although many prodigies enjoy the satisfaction of the extraordinary achievement, public praise, and material wealth, even the most successful sometimes question the value of their lives and the accomplishment. "I have a longing which grows stronger as I get older." confesses the famous American concert pianist Eugene Eastman, "to be ordinary."
What was John Stuart Mill?

A historian.
B. A composer.
C. A philosopher.
D. A mathematician.

行政处罚是指国家行政机关对国家公务员和国家行政机关任命的其他人员违反行政纪律的行为给予的行政制裁措施。 ()

A. 正确
B. 错误

以下哪些行为明显不妥,有可能会对从业人员及所在机构产生不利影响()。A.某银行业务人员在为客户以下哪些行为明显不妥,有可能会对从业人员及所在机构产生不利影响()。

A. 某银行业务人员在为客户提供服务的过程中,发现该客户提供的业务申请材料有部分是假造的,但是为了做成业务,该业务员暗示客户其行为可能触犯法律,并建议该客户可以经由第三方代其申请,以满足申请条件,并规避法律约束
B. 某银行业务人员发现其经办的某笔业务是为了逃避监管规定或规避法律、法规禁止性规定,于是按照内部流程进行了必要的报告
C. 某银行业务人员向家人提供规避监管规定的意见和建议,并利用其所在机构的资源为这些行为提供方便
D. 某银行客户经理明确告知某客户,其申请资料存在不实之处,并让客户重新提交真实的申请材料,以顺利提交审核
E. 某银行业务人员仔细研读与银行和管理有关的法律法规,尤其是那些禁止性、授权性或程序性的规定,以避免在“监管规避”方面违规

A注册会计师是S公司2005年度会计报表审计的外勤审计负责人,在实施特殊目的审计过程中,A注册会计师需对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定,请代为做出正确的专业判断。
如果会计报表按照特殊编制基础编制,但对该编制基础,被审计单位只同意在会计报表附注中指明,而不同意在会计报表标题中指明,若不考虑其他情况,注册会计师可以出具标准的审计报告。()

A. 正确
B. 错误

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