下列项目中，关于“应缴国库款”科目，说法正确的有（ ）。
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1 .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.
2 .下列项目中，说法正确的有（ ）。
A 新制度增加了“财政补助收入支出表” B 新制度要求事业单位对于基建投资，在按照基建会计核算规定单独建账 C 借鉴会计国际惯例和通行做法，规定对资产负债表项目按照收入 D 新制度重新界定了财政补助收入的核算口径，...
3 .Which of the following accounting services may an accountant perform without being required to comply with Statements on Standards for Accounting and Review Services?I. Preparing a working trial balance.II.Preparing standard monthly journal entries.
A II only. B Neither I nor II. C Both I and II. D I only.
4 .下列项目中，事业单位不应当计提折旧的有（ ）。
A 机器设备 B 图书 C 文物和陈列品 D 以名义金额计量的固定资产
5 .Compiled financial statements should be accompanied by an accountant's report stating that:
A A compilation includes assessing the accounting principles used and significant management estimates, as well as evaluating the overall financial statement presentation. B A compilation is substantially less in scope than an audit in accordance with GAAS, the objective of which is the expression o...
7 .Which of the following statements is correct regarding a compilation report on financial statements issued in accordance with Statements on Standards for Accounting and Review Services (SSARS)?
A The report should not be issued if the accountant is not independent from the entity. B The report should include a statement indicating that the information is the representation of the accountant. C The date on the report should be the date of completion of the compilation. D The report should i...
8 .下列项目中，关于“事业支出”科目说法正确的有（ ）。
A 本科目核算事业单位开展专业业务活动及其辅助活动发生的基本支出和项目支出 B 为从事专业业务活动及其辅助活动人员计提的薪酬等，借记本科目，贷记“应付职工薪酬”等科目 C 本科目应当按照“基本支出”和“项目支出...
9 .Which of the following would not be included in an accountant's documentation of a compilation of a client's financial statements?
A A review of the segregation of duties in the cash disbursement process. B An engagement letter. C A memo to the CFO about a potentially significant fraud revealed during compilation procedures. D Discussion with the client regarding the proper presentation of gross cash flows for investment purcha...
10 .下列项目中，关于事业收入的主要账务处理，说法正确的有（ ）。
A 向财政专户上缴款项时，按照实际上缴的款项金额，借记“应缴财政专户款”科目，贷记“银行存款”等科目 B 收到从财政专户返还的事业收入时，按照实际收到的返还金额，借记“银行存款”等科目，贷记“事业收入”科目 ...
