下列项目中，关于上级补助收入科目，说法正确的有（ ）。
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1 .Which of the following items should be included in an auditor's report for financial statements prepared in conformity with another comprehensive basis of accounting (OCBOA)?
A A title that includes the word "independent." B A sentence stating that the auditor is responsible for the financial statements. C A paragraph stating that the audit was conducted in accordance with OCBOA. D The signature of the company controller.
2 .下列项目中，关于“事业结余”科目说法正确的有（ ）。
A 年末结账后，本科目应无余额 B 本科目核算事业单位一定期间除财政补助收支 C 本科目期末如为贷方余额，反映事业单位自年初至报告期末累计发生的事业亏损；如为借方余额，反映事业单位自年初至报告期末累计实现的事业...
3 .A report includes the following language, "This report is intended solely for the information and use of the board of directors and management of X Company, and is not intended to be and should not be used by anyone other than the specified parties." This report would most likely relate to which of the following engagements?
A A report on a client's compliance with a regulatory requirement, assuming the report is prepared based on a financial statement audit of the complete financial statements. B A report on an examination of a financial forecast. C A report on a specified element in a financial statement, where that e...
4 .下列项目中，属于其他支出核算范围的有（ ）。
A 捐赠支出 B 附属单位补助支出 C 资产处置损失 D 接受捐赠（调入）非流动资产发生的税费支出
5 .In the standard report on summary financial statements that are derived from a public entity's audited financial statements, a CPA should indicate that the:
A CPA has audited and expressed an opinion on the complete financial statements. B CPA expresses limited assurance that the financial statements conform with GAAP. C Summary financial statements are prepared in conformity with another comprehensive basis of accounting. D Summary financial statements...
7 .An auditor may report on summary financial statements that are derived from complete audited financial statements if the:
A Summary financial statements are distributed only to management and the board of directors. B Auditor describes the additional review procedures performed on the summary financial statements. C Auditor indicates whether the summary financial statements are consistent in all material respects with ...
8 .下列项目中，关于“长期投资”科目说法正确的有（ ）。
A 本科目属于资产类科目 B 本科目应当按照长期投资的种类和被投资单位等进行明细核算 C 本科目核算事业单位依法取得的，持有时间超过1年（含1年）的股权和债权性质的投资 D 事业单位应当严格遵守国家法律
9 .North Co., a privately-held entity, asked its tax accountant, King, a CPA in public practice, to prepare North's interim financial statements to be presented alongside North Co.'s tax return. King should not prepare these financial statements to North unless, as a minimum, King complies with the provisions of:
A Statements on Standards for Accounting and Review Services. B Statements on Standards for Attestation Engagements. C Statements on Standards for Unaudited Financial Services. D Statements on Standards for Consulting Services.
10 .下列项目中，说法正确的有（ ）。
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