下列哪項(xiàng)是存貨跌價(jià)準(zhǔn)備審計(jì)的難點(diǎn)（）。
下列屬于“上計(jì)”制度的實(shí)質(zhì)是（）。
最早建立“內(nèi)部審計(jì)師協(xié)會(huì)”的國家是（）。
下列哪一項(xiàng)原則體現(xiàn)了審計(jì)的本質(zhì)（）。
國家審計(jì)署于（）正式成立。
我國最早產(chǎn)生審計(jì)萌芽思想的時(shí)期是（）。
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存貨審計(jì)
存貨跌價(jià)準(zhǔn)備審計(jì)的難點(diǎn)是計(jì)提的恰當(dāng)性，除壞賬準(zhǔn)備計(jì)提有明確的標(biāo)準(zhǔn)外，其余資產(chǎn)減值準(zhǔn)備計(jì)提并無明確標(biāo)準(zhǔn)，大部分看起來似乎比較“靈活”。
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該科目易錯(cuò)題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
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- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
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