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【单选题】
生以冷空气活动为主,高空常有冷性低槽发展,()有较强的冷平流,促使温度梯度加大,利于生成。暖锋锋生时,往往700hPa或850hPa上有暖式切变,切变南部有较强偏南风,且有()配合,在较强的暖平流下,温度梯度加大,造成暖锋锋生。A.
槽后，温度脊
B.
槽前，温度脊
C.
槽后，温度槽
D.
槽前，温度槽
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【多选题】What bills are invalid？以下那些票据是有效的？（）
A.
Pay to M Co. or order the sum of one thousand US dollars.”
B.
Pay to M Co. providing the goods they supply are complied with contract the sum of one thousand US dollars.”
C.
“Pay to M Co. out of the proceeds in our No. 1 account the sum of one thousand US dollars.”
D.
“Pay to M Co or order the sum of one thousand US dollars and charge/debit same to applicant’s account maintained with you.”
E.
“Pay to the order of ABC Co. the sum of one thousand US dollars plus interest
【多选题】下列关于强调事项段的说法中,正确的是( )。
A.
当存在可能导致对持续经营能力严生重大疑虑的事项或情况,但不影响已发表的审计意见时,注册会计师应在审计意见段之后增加强调事项段对此予以强调
B.
当存在可能对财务报表产生重大影响的不确定事项(持续经营问题除外),但不影响已发表的审计意见时,注册会计师应考虑在审计意见段之后增加强调事项段对此予以强调
C.
当以前针对上期财务报表出具的审计报告为非无保留意见的审计报告时,如果导致非无保留意见的事项虽已解决,但对本期仍很重要,注册会计师可在审计报告中增加强调事项段提及这一情况
D.
注册会计师应在强调事项段中指明,该段内容仅用于提醒财务报表使用者关注,并不能影响已发表的审计意见
【单选题】下述四张汇票的支付命令中,能使汇票成立的是:( )。
A.
Pay to ABC Co. Providing the goods they supply are complied with contract the sum of ten thousand US dollars
B.
Pay to ABC Co. out of the proceeds in our No. 1 account the sum of one thousand US dollars
C.
Pay to ABC Bank or order the sum of ten thousand US dollars and debit same to applicants account maintained with you
D.
“Pay to the order of ABC Co. the sum of one thousand US dollars by installments.”
【单选题】从下面 3 个选项中选择正确的支付命令()
A.
Pay to ABC Co. or order the sum of one hundred US dollars.
B.
Pay to ABC Co. providing the goods they suppy are complied with contract the sum of ten thousand US dollars.
C.
Pay to ABC Co. out of the proceeds in our No.1 account the sum of one thousand US dollars.
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