第5题: [多项选择]石韦的功效有（）。 A. 泻热通便 B. 清心除烦 C. 利水通淋 D. 清肺止咳 E. 凉血止血 参考答案:C, D, E
第6题: [单项选择]宏盛机械进出口公司(2102911013)从香港进口一批无接头电缆，该批商品属于法定检验检疫和自动进口许可管理商品。货物于2005年10月11日在香港装船，于2006年3月5日在天津港入境。宏盛机械进出口公司委托天津某报关公司于次日向海关申报进口。 [*] [*] [*] [*] 请根据以上资料，选择以下栏目正确选项。 “保费”栏应填写( )。 A. 此栏不填 B. 502/250/2 C. 250美元 D. 502/250/3 参考答案:D 答案解析:[解析] 保费率应直接填报保费率的数值。保费总价应填报保费币值代码+“/”+保费总价的数值+“/”+保费总价标记。
第7题:[单选题] 本小题 1 分 班组规章制度应当尽可能(____)。 A. 数据化、表格化 B. 数据化、图形化 C. 表格化、图形化 D. 文字化、图表化 参考答案:C
第29题: [多项选择]2.(a) Explain the concept of TRUE and FAIR presentation. (4 marks) 参考答案:True and Fair presentation
Financial statements are produced by management which give a true and fair view of the entity’s results. The auditor in reviewing these financial statements gives an opinion on the truth and fairness of them.
Although there is no definition in the International Standards on Auditing of true and fair it is generally considered to have the following meaning:
True – Information is factual and conforms with reality in that there are no factual errors. In addition it is assumed that to be true it must comply with accounting standards and any relevant legislation. Lastly true includes data being correctly transferred from accounting records to the financial statements.
Fair – Information is clear, impartial and unbiased, and also reflects plainly the commercial substance of the transactions of the entity.
