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1 .项目质量控制复核的范围（ ）。
A 仅取决于业务的复杂程度 B 取决于业务的复杂程度和出具不恰当报告的风险 C 仅取决于出具不恰当报告的风险 D 根据注册会计师的职业判断而定
2 .Which of the following statements concerning indirect costs is incorrect?
A They are also called overheads B They cannot be directly attributed to a unit of production C They may be included in the cost of a unit produced D They do not vary with the level of output.
3 .会计师事务所在确定项目质量控制复核人员时，下列情形不用避免的情形是（ ）。
A 由项目负责人以外的人来挑选 B 在复核期间以其他方式参与该业务 C 代替项目组进行决策 D 存在可能损害复核人员客观性的情形
4 .A company uses 1,500 units of material B per month. The cost of buying 1 unit of material Bis $10 per unit. The cost of holding one unit in inventory for 1 year is 10%. Each time an orderis placed, the fixed cost of delivery is $75 per order, regardless of the number of ordersplaced.What is the economic order quantity for the item?
A 150 units B 475 units C 520 units D 1,643 units
5 .下列有关会计师事务所监控内容的说法中不正确的是（ ）。
A 如果实施监控程序的结果表明出具的报告可能不适当，或在执行业务过程中遗漏了应有的程序，会计师事务所应当确定采取适当的进一步行动，以遵守法律法规 B 会计师事务所可以委派主任会计师 C 参与业务执行或项目质量控...
7 .在确定哪些风险是特别风险时，注册会计师应当在考虑识别出的控制对相关风险的抵消效果前，根据风险的性质、潜在错报的重要程度（包括该风险是否可能导致多项错报）和发生的可能性，判断风险是否属于特别风险。在确定风险的性质时，注册会计师应当考虑下列（ ）事项。
A 风险是否属于舞弊风险 B 交易的复杂程度 C 风险是否与近期经济环境 D 风险是否涉及异常或超出正常经营过程的重大交易
8 .A small printing company employs four staff. Each member of staff can deal with up to 10print jobs per week. If demand for the company’s products increases beyond 40, the companyplans to recruit an additional member of staff to meet this demand.All staff are employed full time, and are paid for 40 hours per week, regardless of how manyjobs they perform.Which term best describes the staff cost of this printing company?
A A variable cost B A fixed cost C A semi variable cost D A stepped cost
9 .非常规交易是指由于金额或性质异常而不经常发生的交易，例如（ ）。
A 企业购并 B 债务重组 C 重大或有事项 D 正常的销货业务
10 .A company uses the economic order quantity model in determining the quantity of itsproducts that is ordered. Recently, due to an increase in interest rates, the cost of holdinginventory has increased. The amount of materials used by the company, and the fixed cost ofordering materials remains unchanged.What impact will the increase in holding costs have on the economic order quantity andthe annual order costs?
A Economic order quantity Increases；Order costs Decreases B Economic order quantity Decreases；Order costs Decreases C Economic order quantity Decreases；Order costs Increases D Economic order quantity Increases；Order costs Increases
