下列与会计估计审计相关的程序中,审计师可以实施的是( )。
A. 评估会计估计的合理性
B. 确定管理层作出会计估计的方法是否恰当
C. 复核上期财务报表中会计估计的结果
D. 确定管理层是否恰当运用与会计估计相关的财务报告编制基础
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下列有关关联方审计的说法中,错误的有( )。
A. 关联方交易比非关联方交易一定具有更高的财务报表重大错报风险
B. 如果识别出重大关联方交易,注册会计师应当出具非无保留意见的审计报告
C. 如果管理层未向注册会计师披露关联方交易,则注册会计师无须对关联方关系及其交易实施审计程序
D. 注册会计师在检查记录或文件时需要对关联方信息保持警觉
Read aloud paragraphs 30-33 until you have learned them by heart. Then try to complete the passage from memory.After he (1)_________, I thought more and more about Tony’s career. He (2)_____________in my mind. In the end, I think he stood as tall, and as (3)_____, as the greatest American industrialists.They had all reached their success by the same(4)____ and by the same (5)______________: vision, determination, self-control, optimism, self-respect and, (6)_________, integrity.Tony did not begin on the (7)______rung of the ladder. He began in the basement. Tony’s affairs were (8)____; the greatest industrialists’affairs were(9)____. But, after all, the (10)_____________were exactly the same. The only difference was where you put the decimal point.
下列各电子结构式中,表述正确的是( )(1)1s22s1 (2)1s22s22d1 (3)1s22s12p2(4)1s22s22p13d1 (5)1s22s42p2 (6)1s22s22p63s23p63d1
A. 表示基态原子的电子排布只有(1)
B. 表示激发态原子的电子排布有 (2)(3)(4)(6)
C. 原子电子错误排布的只有(5)
下列各组量子数中, 组代表基态Al原子最易失去的电子,
A. 1,0,0,-1/2
B. 2,1,1,-1/2
C. 3,0,0,+1/2
D. 3,1,1,-1/2