经批准设立的会计师事务所是注册会计师协会的会员。()
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听力原文: The United States trade deficit widened, bringing the gap for last year to a record high of more than 725 billion dollars. The Commerce Department reported that the gap between what America sells abroad and what it imports rose by more than 65 billion dollars in December. It's been 15 years since the US was somewhere close to selling as much overseas as it buys from abroad. But the concern about the size of the trade deficit has grown in the last few years. Last year it was equivalent to 5.8 percent of total US national income. It's a problem politically because many members of Congress regard it as a sign that American jobs are being lost to other countries. The point was underlined by the especially contentious bilateral deficit with some Asian countries.
Which of the following statements about the US trade is TRUE?
A. The gap between its import and export narrowed.
B. The Commerce Department shows great concern.
C. What it imports has outnumbered what it exports.
D. Only the government concerns about the trade deficit.
下列各项中,与审计证据数量成反向关系的是()。
A. 评估的固有风险水平
B. 评估的控制风险水平
C. 可接受的检查风险水平
D. 被审计单位的经营风险
被审计单位对审计年度内的会计估计变更处理得到注册会计师的认同后,就不必在会计报表附注中加以披露。()
A. 正确
B. 错误
在公务员活动中会见客人时,需要介绍双方彼此认识,应先介绍()。
A. 主方
B. 客方
C. 先处于客厅里的一方
D. 无所谓,都可以