Which of the following would be considered an *ytical procedure?
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1 .Which of the following procedures would a CPA ordinarily perform when reviewing the financial statements of a nonissuer in accordance with Statements on Standards for Accounting and Review Services (SSARS)?
A Apply year-end cutoff tests for the sales and purchasing functions. B Document whether control risk is assessed at or below the maximum level. C Compare the financial statements with budgets or forecasts. D Obtain an understanding of the entity's internal control components.
2 .“本年非财政补助结转结余”项目，反映事业单位本年除财政补助结转结余之外的结转结余金额。如本表中“弥补以前年度亏损后的经营结余”项目为正数，本项目应当按照本表中“本期事业结转结余”、“弥补以前年度亏损后的经营结余”项目金额的合计数填列；如为负数，以“-”号填列。如本表中“弥补以前年度亏损后的经营结余”项目为负数，本项目应当按照本表中“本期事业结转结余”项目金额填列；如为负数，以“-”号填列。（ ）
Y 对 N 错
3 .The inability to complete which of the following activities most likely would prevent an accountant from accepting and completing an engagement for a review of financial statements performed in accordance with Statements on Standards for Accounting and Review Services?
A Obtaining an understanding of internal control to assess control risk. B Having previous experience in the client's industry. C Performing tests of details of major account balances. D Performing inquiries and analytical procedures.
4 .因发生后续支出而增加无形资产成本的，应当按照重新确定的无形资产成本，重新计算摊销额。（ ）
Y 对 N 错
5 .“长期投资”科目核算事业单位依法取得的，持有时间超过1年（不含1年）的股权和债权性质的投资。（ ）
Y 对 N 错
7 .融资租赁取得固定资产的成本，按照租赁协议或者合同确定的租赁价款、相关税费以及固定资产交付使用前所发生的可归属于该项资产的运输费、途中保险费、安装调试费等确定。（ ）
Y 对 N 错
8 .Which of the following procedures is not usually performed by the accountant during a review engagement of a nonissuer in accordance with Statements on Standards for Accounting and Review Services?
A Inquiring about actions taken at meetings of the board of directors that may affect the financial statements. B Reading the financial statements to consider whether they conform with generally accepted accounting principles. C Communicating any material weaknesses discovered during the considerati...
9 .“收入支出表”反映事业单位在某一特定日期全部资产、负债和净资产的情况。（ ）
Y 对 N 错
10 .“非财政补助结余分配”科目核算一定期间各项经营收支相抵后余额弥补以前年度亏损后余额。（ ）
Y 对 N 错
