第6题: [多项选择]急性肾衰竭的水、电解质和酸碱平衡失常类型包括() A. 水过多 B. 低钾血症 C. 代谢性碱中毒 D. 高磷血症和低钙血症 E. 低钠血症和低氯血症 参考答案:A, D, E
第7题: [单项选择]What does the man mean A. There were two months when the sales dropped. B. There were two months when the sales increased. C. There was one month when the sales increased. D. There were three months when the sales increase 参考答案:B 答案解析:[听力原文] M: How did your company do from July to September W: The sales dropped during July
第31题: [多项选择]下列情形中,注册会计师可能考虑选择较高的百分比(比如75%)来确定实际执行的重要性的有()。 A. 被审计单位处于高风险行业 B. 被审计单位面临较低的业绩压力 C. 连续审计项目,以前年度审计调整较少 D. 以前期间的审计经验表明内部控制运行有效 参考答案:B, C, D 答案解析:选项A不恰当。如果被审计单位处于高风险行业,注册会计师可以考虑选择较低的百分比(比如50%)来确定实际执行的重要性。