题目内容

如果甲注册会计师在了解A公司基本情况时,发现该鉴证业务采用的标准不适当,在满足()条件下,注册会计师可以考虑将其作为一项新的鉴证业务。

A. 能够选择或设计适用于鉴证对象的其他标准
B. 委托人能够确认鉴证对象的某个方面适用于所采用的标准,注册会计师可以针对该方面执行鉴证业务,但在鉴证报告中应当说明该报告的内容并非针对鉴证对象整体
C. A和B
D. A或B

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ABC会计师事务所在考虑承接该项审计业务时,应当考虑拟承接的业务应当具备一些必要的特征,才能将其作为鉴证业务予以承接,下面列示的各项中,不属于这一评价标准的是()。

A. 使用的标准适当且预期使用者能够获取该标准
B. 鉴证对象适当,工作范围没有受到任何不合理限制
C. 能够获取充分、适当的证据以支持其结论
D. 结论以书面形式表述,与提供的保证程度相适应

基金股票投资组合重大变动的披露内容包括报告期内累计买入、累计卖出价值超出期初基金资产净值5%(报告期内基金合同生效的基金,采用期末基金资产净值的5%)的股票明细。()

A. 正确
B. 错误

A.The stories probably weren't true.B.Tom doesn't usually tell funny stories.C.She's s

A. The stories probably weren't true.
B. Tom doesn't usually tell funny stories.
C. She's surprised Tom was so serious last night.
D. She wants to know where Tom heard the stories.

听力原文: Silence is unnatural to man. He begins life with a cry and ends it in stillness. In between be does all he can to make a noise in the world, and he fears silence mere than anything else. Even his conversation is an attempt to prevent a fearful silence. If he is introduced to another person, and is number of pauses occur in the conversation, he regards himself as a failure. He knows that ninety-nine percent of human conversation means no more than the buzzing of a fly, but he is anxious to join in the buzz and to prove that he is a man and not a waxwork figure.
The aim of conversation is, for the most part, to communicate ideas; it is to keep up the buzzing sound. There are, it must be admitted, different qualities of buzz; there is even a buzz that is as annoying as the continuous noise made by a mosquito. But at a dinner party one would rather be a mosquito than a quiet person. Most buzzing, fortunately, is pleasant to the ear, and some of it is pleasant even to the mind. He would be a foolish man if he waited until he had a wise thought to take part in the buzzing with his neighbors.
Those who hate to pick up the weather as a conversational opening seem to me not to know the reason why human beings wish to talk. Very few human beings join in a conversation in the hope of learning anything new. Some of them are content if they are merely allowed to go on making a noise into other people's ears, though they have nothing to tell them except that they have seen two or three new plays or that they had food in a Swiss hotel. At the end of an evening, during which they have said nothing meaningful for a long time, they just prove themselves to be successful conservationalists.
(30)

A. To exchange ideas.
B. To prove their value.
C. To achieve success in life.
D. To overcome their fear of silence.

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