第10题: [单项选择]ABC会计师事务所召开专业知识研讨会，在会议上遇到下列问题，请代为作出正确判断。 下列选项中，无需进行变更验资的是( )。 A. 被审验单位出资者新投入资本，增加注册资本及资本公积 B. 被审验单位按照股东会决议和修改后的章程规定以资本公积、盈余公积和未分配利润转增股本 C. 被审验单位因吸收合并变更注册资本及实收资本 D. 公司因出资者发生变化，但注册资本及实收资本金额不变 参考答案:D 答案解析:[解析] 选项A、B、C都需要进行变更验资，选项D无须进行变更验资。
第11题:[单选题]I have been asked to draw your attention to the following points. A.withdraw B.divert C.attract D.enhance 参考答案:C 本句意思：“我被要求让你注意以下几点。”attract：吸引，例如：The race organizers are trying to attract sponsors.比赛的组织者在想方设法吸引赞助者。withdraw：撤走，例如：Government troops were forced to withdraw．政府军队被迫撤走了。divert：转移注意力，例如: Don't divert the subject into a side issue．别把话题转向枝节问题。enhance：增强，例如：This is an opportunity to enhance the reputation of the company．这是提高公司声誉的机会。
第15题: [单项选择]What is indicated about the man A. He has finished reading the report. B. He has signed an agreement. C. He has written a draft summary. D. He has been busy with other work. 参考答案:D
