题目内容

中方的w公司拟与外方的S公司合资设立中外合资经营企业，该中外合资经营企业的注册资本币种和记账本位币为人民币。w公司以评估确认的土地使用权作价1 000万元出资。S公司以货币资金美元500万元出资。美元对人民币的合同汇率为1:8.24，出资当日的汇率为1:8.23，注册会计师审验了中外双方的出资情况，验证确认中外双方的出资总额为人民币5120万元，实收资本为5115万元。()

A. 正确
B. 错误

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A会计师事务所对w股份有限公司的2006年财务报表进行年度审计。派山项目经理B进行审计。在审计过程中遇到下列问题，请代替B注册会计师做出正确的判断。
实质性程序包括对各类交易、账户余额的细节测试以及实质性分析程序。()

A. 正确
B. 错误

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According to the text, a lower rate of school-aged teenagers enter vocational schools in China mainly because ______.

A. the vocational education lacks government financial support.
B. the public do not think much of the vocational workers.
C. few allow their children to become technical workers.
D. they fear that they can not find a job after graduation.

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The Russian company has boasted such claims mainly because they ______.

A. get more financial support from the government.
B. explore the moon and acquire more natural resources for human beings.
C. transfer harmful industries to the moon to prevent our environment.
D. attract more space travelers to develop the space tourism industry.

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The word "flip-flop"(Line 4, Paragraph 2) most probably means ______.

A. reverse.
B. flick.
C. handspring.
D. fail.

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A. 正确 B. 错误

According to the text, a lower rate of school-aged teenagers enter vocational schools in China mainly because ______.

The Russian company has boasted such claims mainly because they ______.

The word "flip-flop"(Line 4, Paragraph 2) most probably means ______.

A. 正确
B. 错误