参考答案:B
甲注册会计师负责A公司2011年度财务报表的审计工作，在销售与收款循环的审计中遇到下列问题，请代为做出正确的专业判断。
甲注册会计师在对营业收入发生认定获取审计证据时，正确的测试方向是（）。
[解析] 测试“发生”认定时，应当选择“逆向”测试的方向。选项BD是“顺向”测试。选项A虽是“逆向&rd
第27题:[单选题] "原发性肝癌的发生与下列哪种肝病有一定的联系( )
A. 乙型病毒性肝炎
B. 肝脓肿
C. 肝血管瘤
D. 肝囊肿
参考答案:A
第28题:[单选题]中国在由新民主主义向社会主义过渡过程中,对生产资料私有制进行社会主义改造的目的是( )。
A.消灭资本主义
B.恢复国家经济
C.解放和发展生产力
D.建立国营经济
参考答案:C
第29题: [判断题]亨利·柏格森认为，在喜剧中，共同性就在作品本身之中，喜剧刻画的是我们遇见过并且在前进道路上还将会遇到的一些人物。
参考答案:对
第30题: [多项选择]科学发展观强调立足全局，注重统筹兼顾，强调（）。
A. 统筹经济社会发展
B. 统筹人与自然的和谐发展
C. 统筹国内发展和对外开放
D. 统筹城乡、区域发展
参考答案:A,B,C,D
第31题:[单选题]煤矿矿井对于允许布置的串联通风,制定安全措施,其中开拓新水平和准备新采区的开掘巷道的回风引入生产水平的进风中的安全措施,经( )审批。
A.矿长
B.副矿长
C.矿总工程师
D.企业技术负责人
参考答案:D
第32题:[单选题]原则上，会计主管应定期对柜员库箱进行随机交叉分配并登记《营业日志》，每个库箱（）随机交叉分配不得少于一次。
A.每天
B.每旬
C.每月
D.每季
参考答案:C
第33题:[判断题]《广深港高速铁路跨境旅客运输组织规则》（铁客〔2022〕169号）旅客提前或延后乘车应在规定时间内办理改签，未改签乘车按无票处理。
A.正确
B.错误
参考答案:A
第34题: [单项选择]国际贸易代理方式中代理人和委托人的关系是（）关系。
A. 买卖关系
B. 委托代理关系
C. 寄售关系
D. 互购关系
参考答案:B
第35题:[多选题]下列机场与其所处省份城市对应正确的是( )。
A.高崎机场位于湖北武汉
B.江北机场位于重庆市
C.宝安机场位于广东深圳
D.桃仙机场位于辽宁沈阳
参考答案:BCD
第36题: [多项选择]What do you think are the advantages of e-commerce to customers (Why / Why not)
参考答案:Suggested answers:
Candidate A: As we enter the twenty-first century, the business world is consumed by questions about e-commerce. As a close observer of e-commerce, I would like to speculate about the future of commerce. I believe the Internet will overturn the inefficient push model of supplier-customer interaction. I would like to predict that in all sorts of markets, customers will use choice-boards-interactive, on-line systems that let people design their own products by choosing from a menu of attributes, prices, and delivery options. And many people explore how the shifting role of the customer—from passive recipient to active designer—will change the way companies compete.
Candidate B: The advantages can be easily seen. First, the e-commerce facilitates customers. It gives customers an unprecedented degree of control over the entire marketing process. Second, the Internet permits companies to put separate channels of customer communication into a single, focused, coherent response mechanism. In book-selling business, for example, the e-commerce allows the bookstore to cheaply build up an enormous database on customers. Using information from previous purchase, the Online Book-shopping Company can adjust its Web site to guide each buyer toward other books that might be appealing. The company may also ask permission to send electronic mail updates about new books that fit the customer’s interests. All in all, under brand management, consumers were largely passive. They learned about most products through advertising, and those ads shaped their experience with the products. Third, e-commerce would give consumers some say, although the process is still managed by the marketer. As the consumers become proficient at using the Internet, they’ll take the lead in satisfying their own needs. The Internet gives consumers the ability to access a great deal of information about the benefits and price of various products and services.
第37题:[判断题]"互控"是同一班组内相同工序或下道工序对上道工序的相互控制,也可以是班组之间的相互控制。（ ）
A.正确
B.错误
参考答案:A
第38题:[单选题]作业人员进入受限空间要佩戴便携式气体检测报警仪，作业中应定时监测，至少每（ ）h监测一次，如监测分析结果有明显变化，则应加大监测频率。
A.A.1；
B.B.2；
C.C.3；
D. D.4
参考答案:A
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