题目内容

关于书面声明,下列说法中错误的是()。

A. 尽管书面声明提供必要的审计证据,但其本身并不为所涉及的任何事项提供充分、适当的审计证据
B. 管理层已提供可靠书面声明的事实,并不影响注册会计师就管理层责任履行情况或具体认定获取的其他审计证据的性质和范围
C. 书面声明包括财务报表及其认定,以及支持性账簿和相关记录
D. 书面声明的日期应当尽量接近对财务报表出具审计报告的日期,但不得在审计报告日后

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常见的电光源中,发光效率高、使用寿命长、透雾性强、光色较好、为金白色,最适合交通照明的是()

A. 荧光灯
B. 卤钨灯
C. 高压钠灯
D. 荧光高压水银灯

下列关于渐进性变革与革命性变革的特点的说法中,正确的是()。

A. 渐进性变革在企业生命周期中不常发生
B. 渐进性变革发生时全面转化
C. 革命性变革影响整个企业体系
D. 渐进性变革影响整个企业体系

E
Beijing’s persistent smog seems to have put a dent in the city’s appeal to tourists. Last year, Beijing Youth Daily reported that the number of visitors to Beijing had fallen 50 percent in the first nine months of 2013, compared with a year earlier; the newspaper attributed the decline, at least in part, to the city’s infamously bad air quality. Hiring managers in China also report greater difficulty (subscription required) attracting mid-career expats to Beijing, especially those with young children.
The blanket of toxic smog hasn’t hurt Beijing’s office market, which jumped up three notches on a global ranking by Cushman & Wakefield to become the fourth-most-expensive location to rent office space in the world. According to the real estate firm’s “Office Space Around the World 2014” report, office space in Beijing’s Central Business District costs on average €1,027 ($1,412) per square meter per year.
That’s more expensive than No. 5-ranked central Tokyo (€1,003; $1,380) or No. 6-ranked Madison & Fifth Avenues in New York (€Euros; $1,366). Cushman & Wakefield’s rankings took into consideration both published rental rates and “additional costs,” which includes agent fees and other costs of doing business.
London (West End) remains the world’s most expensive city in which to rent office space, with total costs running €2,122 ($2,919) per sq. m. annually. Hong Kong, home to the priciest office space in Asia, came in second globally (€1,432; $1,970). Moscow ranked third (€1,092; $1,502).
The cities included in the ranking that experienced the highest annual growth in office rental rates were both in South Africa: Rental rates in Durban’s Central Business District spiked 40 percent, and rates in Sandton, the financial district of Johannesburg, rose 44 percent.
67.Why did the visitors to Beijing decline?

A. The cost of the office space is too high
B. The air pollution became worse
C. The financial crisis's impact
D. The blanket of toxic smog hurt,Beijing's office market

在风险管理成本的分类中,发现了风险苗头而对其实施检查、追究、处置、复原所花费的成本费用是指()。

A. 纠正成本
B. 惩治成本
C. 损失成本
D. 评估成本

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