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【单选题】
The following scenario relates to questions 1 – 5. You are an audit senior of YHT & Co and have worked on the external audit of BJM Co (BJM), an unlisted company, since your firm was appointed external auditor two years ago. BJM owns a chain of nine restaurants and is a successful company. BJM has always been subject to national hygiene regulations, especially in relation to the food preparation process. Non-compliance can result in a large fine or closure of the restaurant concerned. 1. Despite running a successful company, BJM’s Board have often needed to be reminded of some fundamental principles and you often have to explain key concepts. Which of the following statements best defines the external audit?
A.
The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are fairly presented.
B.
The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company's internal control system.
C.
The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D.
The external audit provides negative assurance on the truth and fairness of a company's financial statements.
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举一反三
【简答题】质体根据所含色素不同可分为()、()和()三种。
【多选题】下列各项中属于会计信息质量要求的是 ( ) 。
A.
相关性
B.
及时性
C.
权责发生制
D.
货币计量
E.
谨慎性
【多选题】关于血管运动神经纤维,下列哪一项是正确的
A.
交感缩血管纤维可使全身小血管收缩
B.
副交感神经纤维可使全身小血管舒张
C.
有些动物支配骨骼肌的交感神经中含舒血管纤维
D.
脊髓背根中含舒血管纤维
E.
副交感神经对某些器官有舒血管效应
【单选题】对α和β受体都有阻断作用的药物是
A.
谱萘洛尔
B.
噻马洛尔
C.
拉贝洛尔
D.
阿替洛尔
E.
吲哚洛尔
【多选题】下面对图层组描述正确的是:
A.
在图层选项栏中单击“创建新组”按钮可以新建一个图层组
B.
可以将所有链接图层放到一个新的图层组中
C.
按住Command/(Mac)Ctrl(Win)键的同时用鼠标单击图层选项栏中的图层组,可以弹出“图层组属性”对话框
D.
在图层组内可以对图层进行删除和复制
【单选题】—Yuan Longping, one of the greatest scientists in China, ______ as 'father of hybrid rice'. —We are proud of him. [     ]
A.
is regarded
B.
has regarded
C.
is regarding
D.
regards
【单选题】对α和β受体都有阻断作用的药物是:( )
A.
普萘洛尔
B.
醋丁洛尔
C.
拉贝洛尔
D.
阿替洛尔
E.
吲哚洛尔
【单选题】以下几点中,哪一点与药膳的特性不符?
A.
药物为主
B.
作用较缓
C.
养身防病
D.
​药量较小
【多选题】下面关于图层组描述正确的是:
A.
在图层面板中单击“创建新组”按钮可以新建一个图层组。
B.
可以将所有链接图层转换为一个图层组
C.
按住Ctrl键的同时用鼠标单击图层面板的图层组,可以弹出图层组属性对话框。
D.
图层在图层组内可以进行删除和复制。
【单选题】下列各项中属于会计信息质量要求的是( )
A.
历史成本
B.
可变现净值
C.
谨慎性
D.
公允价值
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