第23题: [单项选择]A注册会计师负责审计甲公司2008年度财务报表。在获取审计证据时,A注册会计师遇到下列事项,请代为做出正确的专业判断。 对于下列存货认定,通过向生产和销售人员询问是否存在过时或周转缓慢的存货,A注册会计师认为最可能证实的是( )。 A. 计价和分摊 B. 权利和义务 C. 存在 D. 完整性 参考答案:A 答案解析:存货的状况是被审计单位管理层对存货计价认定的一部分,除了对存货的状况予以特别关注以外,注册会计师还应当把所有毁损、陈旧、过时及残次存货的详细情况记录下来,这既便于进一步追查这些存货的处置隋况,也能为测
第35题: [单项选择]A. They arranged a picnic dinner in a restaurant near the park. B. They arrived early enough to secure a good viewing spot. C. They built a private platform on top of some rocks. D. They drove their car right behind some trees and stood on the roof. 参考答案:B 答案解析:[听力原文] What did the man do to ensure a good view of the fireworks