题目内容

The country's registered average unemployment rate in urban areas reached 4 percent last year and is expected to go higher this year, Labour and Social Security Minister Zheng Silin told Xinhua yesterday.
There are nearly 14 million laid-off workers in urban areas so far. And more than 10 million new graduates are predicted to enter the work force, Zheng said.
To make things worse, the nation's agricultural adjustment has forced more than 150 million rural workers to quit farming. Many of them will head to the cities to seek employment, posing uncertainties for the State, he said.
Zheng, who was appointed as the minister during the first session of the 10th National People's Congress in March, has urged his departments nationwide to do more to assist laid-off workers to restart their lives.
What is the most appropriate title for this passage about China's employment?

A. Tough Year for Job Seekers.
B. College' Graduates Challenged by Employment.
C. Too Many Workers Laid Off This Year.
D. Minister Hopeful of Employment Prospective.

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内部审计工作的某些部分可能有助于注册会计师的工作,以下关于利用内部审计师的观点中不正确的是()。

A. 利用内部审计工作不能减轻注册会计师的责任
B. 有效的内部审计通常有助于注册会计师修改审计程序的性质和时间,并缩小实施审计程序的范围,并完全取代注册会计师应当实施的审计程序
C. 当内部审计活动与注册会计师审计无关时,注册会计师可能认为内部审计对其实施的审计程序没有作用,不会利用内部审计
D. 注册会计师不应当完全依赖内部审计的工作

利用外资将国有企业、含国有股权的公司制企业(金融企业和上市公司除外)改制或设立为公司制外商投资企业,都简称为利用外资改组国有企业。()

A. 正确
B. 错误

如果在审计的过程中,存在某些特殊审计领域需要利用专家的工作,以下关于利用专家的工作说法中不正确的是()。

A. 如果专家工作所涉及的事项对审计意见并不重要,注册会计师可能并不需要考虑利用被审计单位外部的专家或采取其他措施
B. 为了加深专家和注册会计师对双方各自工作的了解,注册会计师应当考虑在项目组讨论被审计单位财务报表存在重大错报的可能性时,是否邀请专家参与
C. 无论如何注册会计师均不应在审计报告中提及专家的工作,以免被误认为发表的是保留意见或者试图把责任分摊给专家
D. 如果对专家的专业胜任能力或客观性存有疑虑,注册会计师应当与管理层交换意见,并考虑能否通过专家的工作获取充分、适当的审计证据。必要时,注册会计师应当考虑实施追加的审计程序,或利用其他专家获取审计证据

当企业息税前资金利润率高于借入资金利息率时,增加借入资金时,自有资金利润率会提高。()

A. 正确
B. 错误

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