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提问人:网友fireabe 发布时间:2022-01-06
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根据材料回答 18~20 题。I注册会计师正在对壬公司编制的某项规划实施审核。该规划对市场占有率分别为5%、10%和20%时被审核单位的净利润水平进行测算。除了市场占有率外,编制该规划时还依据下列假设和信息:(1)本企业现有生产设备的年生产能力为1000件,如果年度销售量超过年生产能力,则需扩建现有生产线;(2)预计未来一段时间内,该产品的市场年度总需求量为1万件;(3)如果扩建现有生产线,则需要相应的资本支出(估计为100万元),相应折旧成本总额将上升,但由于产量增加导致的固定成本摊薄效应,单位固定成本将会下降2%。第 18 题 注册会计师认为编制该预测性财务信息所依据的假设有()。

A.市场占有率属于推测性假设

B.(1)的事项为最佳估计假设

C.(2)的事项为推测性假设

D.(3)的事项为最佳估计假设

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  • · 有1位网友选择 B,占比11.11%
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更多“根据材料回答 18~20 题。 I注册会计师正在对壬公司编制的某项规划实施审核。该规划对市场占有率”相关的问题
第1题
听第10段材料,回答第18~20题。Text 10It was 2:05 in the afternoon. When I entered the classro

听第10段材料,回答第18~20题。

Text 10

It was 2:05 in the afternoon. When I entered the classroom, I was surprised to see a video camera. Our class teacher was operating the camera, and my classmates were all talking among themselves slowly. Most of us had never been in front of a video camera before, so we were quite nervous. As for of myself, I had once faced one at home, my uncle was shooting when we were celebrating my sister's birthday. But this was completely different. We had to talk about our articles as if we were reading news on TV. The funny thing was that every time I tried to face the camera and talk about my article, I forgot the article and couldn't resist looking down at it. It was a completely different experience for me, thanks to our class teacher.

What were the students going to do?

A. They were going to read their articles before a video camera.

B. They were going to read news on TV.

C. They were going to celebrate the writer's sister's birthday.

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第2题
听第10段材料,回答第18~20题。 Text 10 Hello, everyone. I'd like to tell you a story about Mi

听第10段材料,回答第18~20题。

Text 10

Hello, everyone. I'd like to tell you a story about Miss Richards.

Miss Richards was a teacher at a school for boys and girls. She taught chemistry and physics from the lowest to the highest classes in the school. Sometimes the new classes learned rapidly, but sometimes they were very slow, and then Miss Richards had to repeat things many times.

One year, the first class had been studying chemistry for several weeks when Miss Richards suddenly asked, "What is water7 Who knows? Hands up."

There was silence for a few seconds, and Miss Richards felt sad but then one boy raised his hand. "Yes, Dick?" said Miss Richards encouragingly. He was not one of the brightest students in the class, so she was glad this boy could answer.

"Water is a liquid which has no color until you wash your hands in it, then it turns black," the boy replied.

What was Miss Richards?

A. A chemistry teacher.

B. A physics teacher.

C. A science teacher.

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第3题
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

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。 ()

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第4题
根据以下材料回答 1~20 题: Directions:Read the following text. Choose the best word(s) f

根据以下材料回答 1~20 题:

Directions:

Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points)

Research on animal intelligence always makes me wonder just how smart humans are___(1)___the fruit-fly experiments described in Carl Zimmer’s piece in the Science Times on Tuesday. Fruit flies who were taught to be smarter than the average fruit fly __(2)__to live shorter lives. This suggests that __(3)___ bulbs burn longer, that there is a(n)___(4)___in not being too terrifically bright.

Intelligence, it ____(5)_ , is a highpriced option. It takes more upkeep, burns more fuel and is slow___(6)___ the starting line because it depends on learning—a (an) ____(7)_ process—instead of instinct. Plenty of other species are able to learn, and one of the things they’ve apparently learned is when to __(8)____.

Is there an adaptive value to __(9)___intelligence? That’s the question behind this new research. I like it. Instead of casting a wistful glance__(10)____at all the species we’ve left in the dust I.Q.wise, it implicitly asks what the real____(11)__of our own intelligence might be. This is__(12)___the mind of every animal we’ve ever met.

Research on animal intelligence also makes me wonder what experiments animals would__(13)___on humans if they had the chance. Every cat with an owner, ___(14)___, is running a small-scale study in operant conditioning. We believe that__(15)____animals ran the labs, they would test us to___(16)___the limits of our patience, our faithfulness, our memory for terrain. They would try to decide what intelligence in humans is really__(17)__, not merely how much of it there is.__(18)___, they would hope to study a__(19)__question: Are humans actually aware of the world they live in?__(20)____the results are inconclusive.

第 1 题 请选择(1)处最佳答案()。

A.Suppose

B.Consider

C.Observe

D.Imagine

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第5题
根据材料,回答 18~20 题: A注册会计师负责审计甲公司2×10年度财务报表,在对于人力资源与工薪

根据材料,回答 18~20 题:

A注册会计师负责审计甲公司2×10年度财务报表,在对于人力资源与工薪循环、投资与筹资循环进行审计过程中,遇到下列问题。请代为做出正确的专业判断。

第 18 题 A注册会计师在对应付职工薪酬进行审计时,关注到甲公司下列的相关处理,不认同的是()。

A.由生产产品负担的职工薪酬,计入产品成本

B.由在建工程负担的职工薪酬,计入在建工程成本

C.因解除与职工的劳动关系给予的补偿,按照职工原来提供服务时的受益对象分别计入相关成本费用

D.由提供劳务获取收入而负担的职工薪酬,计入劳务成本

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第6题
根据材料回答 18~20 题:A注册会计师接受会计师事务所的指派,对X公司2010年度财务报表以及根据年度财务报表编制的简要财务报表实施审计。在对简要财务报表实施审计的过程中,A注册会计师遇到以下问题。请代为做出正确的专业判断。第 18 题 以下有关简要财务报表及其审计的说法中,不正确的是()。

A.简要财务报表来源于财务报表但详细程度低于财务报表

B.简要财务报表提供了与财务报表一致的结构性表述

C.承接业务的前提是已对构成简要财务报表来源的财务报表进行了审计

D.对简要财务报表出具的审计报告的标题统一规范为“审计报告”

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第7题
根据所听材料,回答 16~18 题 第 16 题 The six policies to prevent millions of death linke

根据所听材料,回答 16~18 题

第 16 题 The six policies to prevent millions of death linked to tobacco use are known as __________.

[A] MPOWER

[B] NPOWER

[C] MBOWER

[D] NBOWER

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第8题
听下面一段材料,回答 18~20 题。 第 18 题 What does the speaker mainly tell US about? A

听下面一段材料,回答 18~20 题。

第 18 题 What does the speaker mainly tell US about?

A.Music in Scotland.

B.Art events in the UK.

C.Music industry in London.

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第9题
根据材料回答 18~19 题:

A.胎膜

B.卵巢黄体

C.叶状绒毛膜

D.胎儿胎盘单位

E.胎盘合体滋养细胞第 18 题 产生人绒毛膜促性腺激素的主要部位是

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第10题
听下面一段材料,回答 18~20 题。 第 18 题 Where does the speaker work most of the time?

听下面一段材料,回答 18~20 题。

第 18 题 Where does the speaker work most of the time?

A.In libraries.

B.At a college.

C.At her home.

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