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【单选题】
工业企业交纳的下列各种税金中，可能通过“营业税金及附加”的有( )。A.
增值税
B.
消费税
C.
营业税
D.
印花税
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举一反三
【单选题】An adverse opinion is issued when the auditor believes:
A.
some parts of the financial statements are materially misstated or misleading.
B.
the financial statements would be found to be materially misstated if an investigation were performed.
C.
the auditor is not independent.
D.
the overall financial statements are so materially misstated that they do not present fairly the financial position or results of operations and cash flows in conformity with GAAP.
【单选题】关于急性脑卒中的抗痉挛体位说法错误的是
A.
仰卧位易出现异常反射活动
B.
取健侧卧位时患侧肩胛带充分前伸
C.
手握筒状毛巾，预防掌指关节指间关节发生屈曲挛缩
D.
足底不放任何支撑物
E.
目的是预防和减少以后易出现痉挛模式
【单选题】When the auditor becomes aware of or suspects noncompliance with laws and regulations
A.
the auditor should evaluate the effects of the noncompliance on other aspects of the audit.
B.
the auditor should discuss the matter with management at a level above those suspected of the noncompliance.
C.
the auditor should obtain additional information to evaluate the possible effects on the financial statements.
D.
all of the above
【单选题】When analyzing the various types of opinions that the auditor can issue,
A.
an adverse opinion must contain the phrase "except for" in the opinion paragraph.
B.
an adverse opinion can only be issued when there is a lack of knowledge by the auditor.
C.
a disclaimer of opinion can be issued for material or immaterial misstatements.
D.
a qualified opinion report can be used only when the auditor concludes that the overall
【单选题】Which of the following statements is correct concerning an auditor's use of the work of a specialist?
A.
The auditor need not obtain an understanding of the methods and assumptions used by the specialist.
B.
The auditor may not use the work of a specialist in matters material to the fair presentation of the financial statements
C.
The reasonableness of the specialist's assumptions and their applications are strictly the auditor’s responsibility
D.
The work of a management specialist who has a contractual relationship with the client may be acceptable under certain circumstances
【单选题】When analyzing the various types of opinions that the auditor can issue,
A.
an adverse opinion must contain the phrase "except for" in the opinion paragraph.
B.
an adverse opinion can only be issued when there is a lack of knowledge by the auditor.
C.
a disclaimer of opinion can be issued for material or immaterial misstatements.
D.
a qualified opinion report can be used only when the auditor concludes that the overall financial statements are fairly stated.
【单选题】关于急性脑卒中患者的抗痉挛体位,下列说法错误的是
A.
仰卧位易出现异常反射活动
B.
取健侧卧位时,患侧肩胛带充分前伸
C.
手中握筒状毛巾,预防掌指关节,指间关节发生屈伸挛缩
D.
足底不放任何支撑
E.
目的是预防或减轻以后容易出现的痉挛模式
【单选题】关于急性脑卒中患者抗痉挛体位，下列说法错误的是
A.
仰卧位易出现异常反射活动
B.
取健侧卧位时肩胛带充分前伸
C.
手中握圆筒状毛巾，预防掌指关节、指间关节发生屈曲挛缩
D.
足底不放任何支撑物
E.
目的是预防或减轻以后易出现的痉挛模式
【单选题】关于急性脑卒中患者抗痉挛体位,下列说法错误的是( )
A.
仰卧位易出现异常反射活动
B.
取健侧侧卧位时，患侧肩胛带充分前伸
C.
手中握圆筒状毛巾，预防掌指关节、指间关节发生屈曲挛缩
D.
足底不放任何支撑物
E.
目的是预防或减轻以后易出现的痉挛模式
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