第24题: [单项选择]What do we learn from the conversation A. He feels they have done a wise thing. B. He doesn’t think they should move. C. He thinks it is better to invest later. D. He thinks it is unwise to buy stocks. 参考答案:D 答案解析:[听力原文] W: You know, the Smiths have invested all their money in stocks. M: They may think that
第25题: [单项选择]最易引起房室传导阻滞的是() A. 前壁心肌梗死 B. 下壁心肌梗死 C. 侧壁心肌梗死 D. 后壁心肌梗死 E. 广泛前壁心肌梗死 参考答案:B
第31题: [单项选择]在股份制改制的会计报表审计计划阶段,注册会计师需要确定两个层次的重要性水平,会计报表和()。 A. 盈利状况 B. 账户余额 C. 资产状况 D. 资产余额 参考答案:B 答案解析:注册会计师在计划审计工作时,必须对重要性水平作出初步判断,以便为检查数量上重要的错报确定一个可接受的水平。在计划阶段,注册会计师需要确定会计报表和账户余额两个层次的重要性水平。