第4题: [多项选择]注册会计师针对应收账款实施分析程序时,所涉及的财务指标有()。 A. 应收账款期末余额/主营业务收入累计发生额 B. 应收账款借方累计发生额/主营业务收入累计发生额 C. 营业收入/应收账款期末余额 D. 365/应收账款周转率 参考答案:B, C, D 答案解析:选项A应为复核应收账款借方累计发生额与主营业务收入关系是否合理。
第28题: [单项选择]I think you are supposed ______ your graduate study last year. A. to be finishing B. to have finished C. to finish D. to have been finished 参考答案:B 答案解析:[考点] 考查虚拟语气。 be supposed to相当于情态动词should,意为“应该”,后跟完成时态,表示与过去事实相反的虚拟语气。所以本题应该选B。