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【多选题】
关于索赔费用下面说法正确的是( )。A.
分包商的索赔应单独列出来向发包人索赔
B.
如系承包商自有设备，窝工费的计算一般按台班折旧费计算
C.
由于工程范围的变更、文件有缺陷或技术性错误、业主未能提供现场等引起的索赔，承包商可以列入利润损失进行索赔
D.
对于工程暂停的索赔，由于利润通常是包括在每项实施工程内容的价格之内的，但延长工期导致了利润的减少，所以，一般监理工程师会同意在工程暂停的费用索赔中加进利润损失
E.
利润索赔额的计算通常与原报价单中的利润百分率不一致
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举一反三
【单选题】An auditor of a nonissuer should design tests of details to ensure that sufficient audit evidence supports which of the following?
A.
The planned level of control risk
B.
Management's assertions that internal controls exist and are operating efficiently
C.
The effectiveness of internal controls
D.
The planned level of assurance at the relevant assertion level
【单选题】The auditors primary purpose in auditing the client's system of internal control over financial reporting is
A.
to prevent fraudulent financial statements from being issued to the public.
B.
to evaluate the effectiveness of the company's internal controls over all relevant assertions in the financial statements.
C.
to report to management that the internal controls are effective in preventing misstatements from appearing on the financial statements.
D.
to efficiently conduct the Audit of Financial Statements.
【多选题】下列各项中关于简化的分批法的表述不正确的有（ ）。
A.
在完工前只登记直接计入的费用和生产工时，只有在有完工产品的月份才分配间接计入的费用
B.
各批产品之间分配间接费用，利用累计间接费用的分配率
C.
各月间接费用水平相差悬殊的适宜采用简化的分批法
D.
月末未完工产品的批数很多的情况下不适宜采用简化的分批法
【多选题】微生物包括哪些类群?
A.
原核类的细菌、放线菌、蓝细菌、支原体、立克次氏体和衣原体
B.
真核类的真菌、原生动物和显微藻类
C.
非细胞类的病毒和亚病毒
D.
原生动物和显微藻类
【单选题】Which of the following statements is true about the completeness and occurrence assertions?
A.
Both assertions are relevant to classes of transactions and events and account balances.
B.
les transactions represent exchanges of goods or services that actually took place, they are asserting to completeness.
C.
The failure to record a sale that did occur is a violation of the occurrence assertion.
D.
The failure to record a sale that did occur is a violation of the occurrence assertion.
【简答题】人类社会所必须解决的基本问题是___________、___________、___________。这三个问题被称为______________________。
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