题目内容

The attitude of the author towards the recovery of Hiroshima is

A. negative
B. positive
C. neutral
D. unclear

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A．bottleB．cupC．jarD．bell

A. bottle
B. cup
C. jar
D. bell

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Which of the following statements is true？

After the writer had arrived in India he spent years looking for a certain village.
B. While the writer was looking for a "typical" village, the villagers made him feel puzzled.
C. Before the writer chose a mountain village he first settled down in a town.
D. Before he came to India, the writer had written for newspapers.

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Z公司某银行账户的银行对账单余额为785000元，在审查z公司编制的该账户银行存款余额调节表时，C注册会计师注意到以下事项：Z公司已收、银行尚未入账的某公司销货款300000元；Z公司已付、银行尚未入账的预付某公司材料款250000元；银行已收、Z公司尚未入账的某公司退回的押金55000元；银行已代扣、Z公司尚未人账的水电费45000元。假定不考虑审计重要性水平，C注册会计师审计后确认该公司的银行存款账户余额应是()元。

A. 825000
B. 835000
C. 775000
D. 795000

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如果C注册会计师发现Z公司某银行账户在12月31日的银行对账单余额与该银行账户的银行存款日记账余额不符，为查找不符原因或证明银行存款不存在错报，其最有效的审计程序是()。

A. 函证银行存款余额
B. 检查该银行账户的银行存款余额调节表
C. 检查银行存款收支的截止是否正确
D. 检查银行存款账户存款人是否为被审计单位

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The attitude of the author towards the recovery of Hiroshima is

A. negative B. positive C. neutral D. unclear

A．bottleB．cupC．jarD．bell

Which of the following statements is true？

如果C注册会计师发现Z公司某银行账户在12月31日的银行对账单余额与该银行账户的银行存款日记账余额不符，为查找不符原因或证明银行存款不存在错报，其最有效的审计程序是()。

A. negative
B. positive
C. neutral
D. unclear