题目内容
（请给出正确答案）
A.独立估计有时不仅能够印证被审计单位管理层所作的会计估计的合理性，也可提高审计效率
B.复核期后事项一定为会计估计提供结论性的审计证据
C.由于会计估计固有的不确定性，评价会计估计差异可能比其他领域的审计更为困难
D.独立估计是指独立于被审计单位之外的人士对会计估计事项所作的估计
参考答案
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
网友提供的答案
更多“根据材料回答 19～21 题。 戊注册会计师负责审计E上市公司2008年度财务报表，在执行业务过程中，”相关的问题
根据听力材料，回答 19～21 题
第 19 题 How many mums were questioned in the survey by the website Netmums？
[A] 1,150．
[B] 1,336．
[C] 2,672．
[D] 5,500．
根据所听材料，回答 19～21 题
第 19 题 According to the passage, which of the following statements is CORRECT？
[A] The power of optimism and pessimism is fearful.
[B] Optimists are less likely to fall ill than pessimists.
[C] Optimism is connected with blind faith.
[D] Pessimism makes people lose interest in anything.
根据听到的内容，回答 19～21 题
第 19 题 How much child benefit does a family get for their second child a week？
[A] ￡ 20.13. [B] ￡ 20.30.
[C] ￡ 33.70.
[D] ￡ 13.40.
根据听到的内容，回答 19～21 题
第 19 题 How many students did Harvard have at the very beginning？
[A] 6.
[B] 9.
[C] 10.
[D] 16.
根据案例背景．回答 19～21 题：
在施工过程质量控制中，首先要做好技术交底工作。根据施工过程质量控制中关于技术交底的规定：
第 19 题 技术交底文件应由（）编制。
A．项目经理
B．监理人员
C．项目技术人员
D．企业总工程师
根据下列材料请回答 16～30 题：
Some years ago，Chinese high school students would show their new schoolbags，new clothes or new pens to their classmates when the new term started．Today，however，all have 16 If you still come back to school 17 0nly these things，you are out—of-date(过时的)。Students in big cities like to bring the latest high．tech things to school，and feel happy and 18 to show off(炫耀)these things to 19 ．Mobile phones，MP3 players，CD players，electronic dictionaries，the list is endless．
Young people think that．1iving in the 21 st century，they must keep up with the 20 They don't want to fall 21 ．Besides，they think 22 they need to keep in touch with their classmates．SO they need mobile phones．They also like to 23 the pop music，SO they need CD players．They explain that， 24 like electronic dictionarjes，these can be 25 in their study， 26 ．They think that their parents should understand 27 they want these things-
Foreign students will also bring some latest high-tech things when they 28 to school at the beginning of a new term． 29 ，they often use the money which they made by themselves during the holiday to 30 these high—tech things that they want．
第 16 题
A．changed
B．come
C．joined
D．stopped
根据材料回答 30～34 题。
L注册会计师在ABC会计师事务所承担验资工作底稿的复核职责。L注册会计师在复核事务所2008年度所承接的验资业务的相关验资工作底稿时，发现下列事项，请代为做出正确的专业判断。
第 30 题 丑公司系中外合资经营企业，外方投资者于2008年3月31日按照合同、章程规定出资美元100万元。注册会计师获取了银行对账单及银行确认收讫100万美元的回函，并检查确认了丑公司所用的汇率后，即确认了外方出资者所投入的货币资金已经到位。 （）
患者的缺氧程度为
A．无法判断
B．极重度
C．重度
D．中度
E．轻度
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