（ ）是综合反映行政单位一定时期预算执行结果的报表。
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1 .The auditor of Kirby Co is currently planning the audit approach in respect of the containersin which goods are delivered to customers. There is no charge to customers for thecontainers, which remain the property of Kirby Co and must be returned. For production lineconvenience, suppliers are also required to use these containers when supplying components.The containers are expensive and have an average estimated useful life of three years.Container records identify each container separately and record their current location.Which assertion is likely to cause particular problems for the auditor?
A Existence B Rights and obligations C Valuation and allocation D Presentation and disclosure
2 .Which of the following audit procedures provides the most relevant evidence to verifythe carrying amount of a company’s fleet of cars?
A Checking depreciation rates and calculations for the vehicles B Examination of the vehicle registration documents C Inspection of the cars’ insurance certificates
3 .What evidence will inspecting the share certificate, contract note and statutory recordsof an unquoted investment provide to the auditor?
A Existence of the investment B Existence and rights and obligations of the investment C Existence, rights and obligations, and cost of the investment D Existence, rights and obligations, cost and valuation of the investment
4 .Pillbox Co makes and sells medical equipment and has a sizeable research and developmentunit. The directors have identified three material applied research projects whose results theyhope will be developed into viable products. They have therefore capitalised the expenditureon these projects and will amortise it over three years. The accounts fully disclose thetreatment adopted.What form should the audit report take?
A Unmodified B Unmodified, with reference to the inherent uncertainty drawing attention to therelevant disclosure note C Modified, disclaimer as a result of uncertainty about viability of the products D Modified, except for capitalisation of the expenditure
5 .行政单位国有资产调剂的对象主要包括（ ）。
A 超标配置的国有资产 B 长期闲置的国有资产 C 实施处罚没收的资产 D 利用率极高的国有资产
7 .通常使用的财务分析方法主要有（ ）。
A 比较分析法 B 因素分析法 C 差额分析法 D 结构分析法
8 .账务检查是指以会计凭证、账簿、报表等会计资料为对象进行检查的一种方法。（ ）
Y 对 N 错
9 .行政单位会计核算特点包括（ ）。
A 行政单位会计客体是国家预算资金 B 行政单位会计核算基础是收付实现制 C 资金的运动是单向的 D 会计核算内容及方法有其特殊性
10 .财务报告是反映行政单位一定时期财务状况和预算执行结果的总结性书面文件。行政单位的财务报告包括财务报表和财务情况说明书。（ ）
Y 对 N 错
