题目内容

The Great Wall of China ______.

A. was built in a single dynasty
B. was refurbished in the fourth and third centuries BC
C. used existing foundations
D. was built by the Chin, the Chao and the Yen

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Rothko wanted to be an artist ______.

A. since his early childhood
B. when he joined the Art Students League
C. when he watched students drawing
D. when he moved to the Upper West Side

Chinese cities resembled a maze ______.

A. because they were walled
B. because the houses has no external windows
C. because the name for cities means "wall"
D. because walls have always been important there

被审计单位通常会对计算机信息系统实施包括完整性控制、准确性控制、授权控制和访问限制控制在内的各种应用控制。在以下应用控制中,属于授权控制的是()。

A. 编辑检查以确保无重复交易录入
B. 实施限制检查、合理性检查、存在性检查和格式检查等编辑检查
C. 交易流程中必须包含恰当的授权
D. 检查对于某些特殊的会计记录的访问是否经过数据所有者的授权

X公司20×9年11月30日将一项达到预计可使用状态的在建工程转入固定资产并进行了相应的账务处理。该项固定资产被X公司用来制造G产品,但当年既未针对该项固定资产计提折旧,也未停止借款费用的资本化,则注册会汁师编制的市计调整分录不应当包括()。

A. 贷记累计折旧
B. 借记财务费用
C. 借记存货或营业成本
D. 贷记同定资产

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