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【单选题】
‍ ‍ 当财务报表中列报对应数据时,如果以前针对上期财务报表出具了非无保留意见的审计报告,且导致非无保留意见的事项仍未解决,注册会计师下列处理中不正确的是 ‍ ‍
A.
如果未解决的事项对本期数据的影响或可能的影响不重大,则注册会计师应当发表非无保留意见的审计报告,并在审计报告中说明由于未解决事项对本期数据和对应数据可比性的影响或可能的影响
B.
如果未解决的事项对本期数据的影响或可能的影响是重大的,则注册会计师应当发表非无保留意见的审计报告
C.
如果未解决的事项对本期数据的影响或可能的影响不重大,则注册会计师应当发表无保留意见的审计报告
D.
如果未解决的事项对本期数据的影响或可能的影响是重大的,则注册会计师发表的审计报告中应同时提及本期数据和对应数据
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参考答案:
举一反三
【单选题】狮头狮尾基本站立姿势应使用什么步?
A.
弓步
B.
马步
C.
麒麟不
D.
独立步
【单选题】Mary looks ________ fifteen shops, but she doesn't ________. [     ]
A.
into; shopping
B.
out of; shop
C.
for; shopping
D.
in; shop
【单选题】According to the passage, a 'hygiene factor' (line 13) is an aspect of a worker's performance that ______.
A.
has no effect on the rating of a worker's performance
B.
is so basic to performance that it is assumed to be adequate for all workers
C.
is given less importance than it deserves in rating a worker's performance
D.
if not likely to affect a worker's rating unless it is judged to be inadequate
【单选题】The shop doesn’t open until 11 am, _______ it loses a lot of business.
A.
for
B.
or
C.
but
D.
so
【单选题】Is actor S or P?
A.
S
B.
P
【单选题】The shop doesn't have air conditioners in ______ at the moment, but they expect to have some in a week.
A.
stock
B.
storage
C.
sale
D.
demand
【判断题】冲霜时必须按规程操作,冻结间至少要做到出清一次库,冲一次霜。冷风机水盘内和库内不得有积水 。
A.
正确
B.
错误
【简答题】There are many similarities between the teacher’s work and the actor’s. However, the fact that a good teacher has some of the gifts of a good actor __1__ mean that he will indeed be able to act well o...
【单选题】Xie Na is _______ as a TV presenter but she doesn’t have _______ in managing a clothes shop.
A.
success, many experiences
B.
a success, much experience
C.
great success, an experience
D.
a great success, a lot of experiences
【简答题】The shop doesn’t open__________11 a.m. A.for B.or C.but D.until
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