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甲注册会计师在对A公司采购与付款循环进行控制测试时,为了解A公司是否存在主要使企业管理人员和职员受益而非使公司受益的付款情况,决定将“所记录的购货都确已收到商品或接受劳务”作为一项重要的控制目标加以测试。这一测试有助于发现下列( )等情况。
A.
有关职员在付款凭单登记簿上虚记一笔采购而侵吞公款
B.
A公司中层或高层管理人员未经批准购买个人用品
C.
支付A公司管理人员在俱乐部的个人会费
D.
支付管理人员及其家属的度假费用
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【简答题】Task 7: Translate the following paragraph into Chinese 请将下列段落翻译成汉语 England is the largest, most populous, and generally speaking, the richest section. English people often use the words “England” and ...
【单选题】In one way of thinking, failure is a part of life. In another way, failure may be a way towards success. The ―spider story‖ is often told. Robert Bruce, leader of the Scots in the 13th century, was hi...
A.
the value of failure
B.
how people would fail
C.
famous failures
D.
the cause of failure
E.
the reason of failure
F.
the good ending of failure
【简答题】In one way, it may be thought that failure is a part of life. In another, failure may be viewed as a step toward success. The “spider-story” is often told as an example of this. Robert Bruce, leader o...
【判断题】The ancestors of the English are Celts, while the Scots, Welsh and Irish are Anglo-Saxons.
A.
正确
B.
错误
【单选题】在下列对我国古代“礼”的思想的描述中,说法不正确的是
A.
孔子是儒家学派的创始人
B.
孟子提出的“仁政”学说适合地主阶级思想
C.
儒家思想对古代中国礼仪产生了深远的影响
D.
“礼”仅仅指礼仪,只是表面的形式
E.
“礼”具有沟通作用
【单选题】资产负债表的理论依据是()。
A.
资产=负债+所有者权益
B.
收入-费用=利润
C.
资产=负债+所有者权益+利润
D.
现金净流量=现金流入量-现金流出量
【单选题】. 滚刀是通过刀框座和螺栓连接在刀盘上的,在工作过程中,它不仅要在刀盘的带动下随刀盘进行( ),同时还要围绕自身刀轴进行( )。
A.
自转  公转
B.
公转  自转
C.
公转  公转
D.
 自转  自转
【多选题】何某死后留下一间价值六万元的房屋和四万元现金。何某立有遗嘱,四万元现金由四个子女平分,房屋的归属未作处理。何某女儿主动提出放弃对房屋的继承权,于是三个儿子将房屋变卖,每人分得两万元。现债权人主张何某生前曾向其借款12万元,并有借据为证。下列哪些说法是错误的?
A.
何某已死,债权债务关系消灭
B.
四个子女平均分担,每人偿还三万元
C.
四个子女各自以继承所得用于清偿债务,剩下两万元由四人平均分担
D.
四个子女各自以继承所得用于清偿债务,剩下两万元四人可以不予清偿
【简答题】In one way, it may be thought that the failure is part of life. In another, failure may be viewed as a step towards success. The “ spider-story ” is often told as an example of this. Robert Bruce, lea...
【简答题】In one way of thinking, failure is part of life. In another way, failure may be a way towards success. The “ spider story ” is often told .Robert Bruce, leader of the Scots in the 13 th century, was h...
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