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【单选题】
审计人员对被审计单位的应收账款进行了大量的函证,仅发现一封回函声称与被审单位记录不同,该企业表示,其仅向被审计单位发出过订货单,但随即就收回了订货要求,对此封回函,注册会计师只看了一半,因为接一个电话还没有看完,接完电话后误以为这是一封已看完的回函,便认可了该笔应收账款的存在,但后来查清,该笔金额重大的应收账款是被审计单位虚构的。则审计人员的这种做法属于()。
A.
欺诈
B.
普通过失
C.
重大过失
D.
没有过失
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A.
Y
B.
N
C.
NG
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【判断题】第三方物流信息系统网络设计与构建包括物流信息平台和运输系统两个方面。
A.
正确
B.
错误
【单选题】It was difficult to tell exactly _______ the saying began, but it is possible that it was in the theatre or movie industry.
A.
where
B.
when
C.
why
D.
that
【单选题】第三方物流信息系统网络设计与构建包括物流信息平台、物流信息技术与( )两个方面。
A.
运输系统
B.
物流信息系统
C.
仓储管理系统
D.
数据交换系统
【判断题】第三方物流信息系统网络设计与构建包括物流信息平台和运输系统两个方面。
A.
正确
B.
错误
【单选题】Trevelyan & Co. is being sued for damages. When preparing its 2002 financial statements the directors took the view that the likelihood of any payments having to be made to the claimant was remote. In...
A.
2003
B.
2004
C.
2006
D.
2002
【单选题】There is a confused notion in the minds of many people that the gathering of the property of the poor into the hands of the rich does no ultimate harm, since in whosever hands it may be, it must be sp...
A.
it is an act of robbery.
B.
it is an impractical plan.
C.
it will break the law.
D.
it can make people rich.
【单选题】No one knows when the first calendar was developed. But it seems possible that it was based on lunar months. When people started fanning, the sages of the tribes became very important. They studied th...
A.
Why we measure time the way we do.
B.
Ways of measuring time.
C.
The development of universal time.
D.
How time is measured.
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