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ABC会计师事务所负责审计甲公司2016年度财务报表，审计工作底稿中与函证相关的部分内容摘录如下：（1）审计项目组针对甲公司与其母公司一笔可能存在的低估应收账款，特别设计采用列明应收账款余额的积极式询证函。根据回函不存在不符事项的结果，审计项目组得出甲公司与其母公司的该笔应收账款不存在低估错报的审计结论。（2）审计项目组针对应收账款回函率与以前年度相比异常偏高保持职业怀疑，审计项目组与重要被询证者相关人员直接沟通讨论询证事项，针对以前年度回函率非常低的三家被询证者，审计项目组前往被询证单位办公地点，分别验证了其真实存在。（3）审计项目组实施跟函时，由甲公司财务主管陪伴，注册会计师在整个过程中保持对询证函的控制，同时，对甲公司和被询证者之间串通舞弊的风险保持高度警觉。（4）截止到2017年3月1日，审计项目组针对客户丙公司对甲公司的违约诉讼的邮寄方式询证函未收到回函，审计项目组针对该事项专门电话询问了丙公司法律顾问，充分了解该诉讼事项的情况。审计项目组认为该法律顾问的解释合理，无需实施进一步审计程序。（5）审计项目组收到的一份银行询证函回函中标注“本信息既不保证准确也不保证是最新的，其他方可能会持有不同意见”，审计项目组致电该银行，银行工作人员表示这是标准条款。审计项目组认为信赖其所含信息会使其承担更多的审计风险，审计项目组对此专门执行了替代审计程序，消除了对此回函可靠性的疑虑，并在审计工作底稿中记录了与银行的电话沟通内容，替代审计程序的内容以及审计项目组咨询、讨论形成的审计结论。（6）审计项目组针对甲公司的丁客户采用邮寄方式发出询证函，并及时取回询证函。针对上述第（6）项，指出审计项目组针对邮寄方式获取的回函可以实施的审计程序。

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1 There are many arguments for and against television. The poor quality of its program is often criticized and TV commercials are also boring. So television is undoubtedly 1. a great comfort to many lonely and elderly people. 2 The manager of a large office building had received many complains about elevator service in the building, but he engaged a group of engineers to study the situation 2. and make recommendation for improvement. 3 We asked a lady, who replied that she thought you could tell a well-mannered person by the way they occupied the space around them――for example, when such a person walks down a street he or she is constantly unaware of others. Such people never 3. bump into other people. 4 Until the very latest moment of his existence, man has been bound the planet on which he originated and developed. Now he has the capability to leave that planet and move out into the universe to those worlds which he has known previously only directly. 4. 5 One major decision which faces the American students ready to begin higher education is the choice of attending a large university or a small college. The large university provides a wide range of specialized departments as well as numerous courses within such departments. The small college, therefore, 5. generally provides a limited number of courses and specializations but offers a better student-faculty ratio, thus permitting individualized attention to students. 6 Music the Johnny has learned to appreciate as unpleasant is just dull noise to Jimmy――and quite 6. possible, vice versa. 7 We are learning, finally, that silence is a natural resource and must be protected by law. It appears that we all find company in sound, if we all 7. demand a little quiet from time to time. 8 The farmer aroused at down or before it and had much work to do, with his own muscles as his chief source of power. He used axes, spades and 8. other complicated tools. 9 Whether women who have started a career will attain pay equality with men rests on at least two factors. First, will most of them continue part-time at their jobs after they have children? A 9. break in their employment, or a decision to work part-time, will slow their raises and promotions as it would for men. 10 Whether true or not, the story illustrates the problem with idioms. They are almost possible to 10. understand from the meanings of the individual words. And with English idioms, even the same words may have different meanings. 在7处填写改错内容。

甲公司为增值税一般纳税人，适用的增值税税率为17%，期初无留抵增值税税额，适用企业所得税税率为25%。甲公司2013年1月份发生如下经济业务。（1）1日，甲公司委托乙公司销售商品2000件，商品已经发出，每件成本为60元。合同约定乙公司应按每件100元对外销售，甲公司按不含增值税的售价的10%向乙公司支付手续费。至本月31日，乙公司对外实际销售1000件，开出的增值税专用发票上注明的销售价款为10万元，增值税税额为1.7万元，款项已经收到。甲公司收到乙公司开具的代销清单时，向乙公司开具一张相同金额的增值税专用发票。假定甲公司发出商品时纳税义务尚未发生，不考虑其他因素。（2）2日，甲公司与丁公司签订分期收款销售合同，向丁公司销售产品50件，单位成本720元，单位售价1000元（不含增值税）。根据合同规定丁公司可享受20%的商业折扣。销售合同约定，丁公司应在甲公司向其交付产品时，首期支付20%的款项，其余款项分3个月（包括购货当月）于月末等额支付。甲公司发出产品并按全额开具增值税专用发票一张，丁公司如约支付首期货款和以后各期货款。（3）5日，甲公司向丙公司赊销商品200件，单位售价300元（不含增值税），单位成本260元。甲公司发出商品并开具增值税专用发票。根据协议约定，商品赊销期为1个月，6个月内丙公司有权将未售出的商品退回甲公司，甲公司根据实际退货数量，给丙公司开具红字增值税专用发票并退还相应的货款。甲公司根据以往的经验，合理地估计退货率为20%。退货期满日，丙公司实际退回商品30件。（4）10日，甲公司向戊公司销售产品150件，单位售价680元（不含增值税），单位成本520元，并开具增值税专用发票一张。甲公司在销售时已获悉戊公司面临资金周转困难，近期内很难收回货款，但考虑到戊公司的财务困难只是暂时性的，将来仍有可能收回货款，为了扩大销售，避免存货积压，甲公司仍将产品发运给了戊公司。戊公司经过一段时间的积极运作，资金周转困难逐渐得以缓解，于2013年6月1日给甲公司开出一张面值119340元、为期6个月的银行承兑汇票。假设不考虑甲公司发生的其他经济业务以及除增值税和企业所得税以外的相关税费。根据以上资料，回答下列各题。上述经济业务对甲公司2013年度利润总额的影响额是（）元。

A. -64800
B. -16500
C. 16500
D. 64800

1 There are many arguments for and against television. The poor quality of its program is often criticized and TV commercials are also boring. So television is undoubtedly 1. a great comfort to many lonely and elderly people. 2 The manager of a large office building had received many complains about elevator service in the building, but he engaged a group of engineers to study the situation 2. and make recommendation for improvement. 3 We asked a lady, who replied that she thought you could tell a well-mannered person by the way they occupied the space around them――for example, when such a person walks down a street he or she is constantly unaware of others. Such people never 3. bump into other people. 4 Until the very latest moment of his existence, man has been bound the planet on which he originated and developed. Now he has the capability to leave that planet and move out into the universe to those worlds which he has known previously only directly. 4. 5 One major decision which faces the American students ready to begin higher education is the choice of attending a large university or a small college. The large university provides a wide range of specialized departments as well as numerous courses within such departments. The small college, therefore, 5. generally provides a limited number of courses and specializations but offers a better student-faculty ratio, thus permitting individualized attention to students. 6 Music the Johnny has learned to appreciate as unpleasant is just dull noise to Jimmy――and quite 6. possible, vice versa. 7 We are learning, finally, that silence is a natural resource and must be protected by law. It appears that we all find company in sound, if we all 7. demand a little quiet from time to time. 8 The farmer aroused at down or before it and had much work to do, with his own muscles as his chief source of power. He used axes, spades and 8. other complicated tools. 9 Whether women who have started a career will attain pay equality with men rests on at least two factors. First, will most of them continue part-time at their jobs after they have children? A 9. break in their employment, or a decision to work part-time, will slow their raises and promotions as it would for men. 10 Whether true or not, the story illustrates the problem with idioms. They are almost possible to 10. understand from the meanings of the individual words. And with English idioms, even the same words may have different meanings. 在2处填写改错内容。

1 There are many arguments for and against television. The poor quality of its program is often criticized and TV commercials are also boring. So television is undoubtedly 1. a great comfort to many lonely and elderly people. 2 The manager of a large office building had received many complains about elevator service in the building, but he engaged a group of engineers to study the situation 2. and make recommendation for improvement. 3 We asked a lady, who replied that she thought you could tell a well-mannered person by the way they occupied the space around them——for example, when such a person walks down a street he or she is constantly unaware of others. Such people never 3. bump into other people. 4 Until the very latest moment of his existence, man has been bound the planet on which he originated and developed. Now he has the capability to leave that planet and move out into the universe to those worlds which he has known previously only directly. 4. 5 One major decision which faces the American students ready to begin higher education is the choice of attending a large university or a small college. The large university provides a wide range of specialized departments as well as numerous courses within such departments. The small college, therefore, 5. generally provides a limited number of courses and specializations but offers a better student-faculty ratio, thus permitting individualized attention to students. 6 Music the Johnny has learned to appreciate as unpleasant is just dull noise to Jimmy——and quite 6. possible, vice versa. 7 We are learning, finally, that silence is a natural resource and must be protected by law. It appears that we all find company in sound, if we all 7. demand a little quiet from time to time. 8 The farmer aroused at down or before it and had much work to do, with his own muscles as his chief source of power. He used axes, spades and 8. other complicated tools. 9 Whether women who have started a career will attain pay equality with men rests on at least two factors. First, will most of them continue part-time at their jobs after they have children? A 9. break in their employment, or a decision to work part-time, will slow their raises and promotions as it would for men. 10 Whether true or not, the story illustrates the problem with idioms. They are almost possible to 10. understand from the meanings of the individual words. And with English idioms, even the same words may have different meanings. 在1处填写改错内容。