动态投资决策指标中,净现值的优点包括( )。
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1 .The financial statements of a manufacturing company do not disclose a loan of $1,500 madeto a director during the year and repaid in full before the year end. The company’s profit forthe year was $2million.What reference, if any, should be made to this matter in the audit report?
A No reference is necessary B As an except for opinion, giving details of the loan (lack of evidence) C As an except for opinion, giving details of the loan (material misstatement) D An adverse opinion, giving details of the loan
2 .What is a key source of audit evidence for the issue of ordinary shares?
A Numbered share certificates B Issuing agent’s records C Minutes of the board of directors
3 .A company uses the services of a company secretary agent to deal with all regulatory issuesrelating to share capital including maintenance of the share register, share issues and statutoryreturns.What written confirmation should the auditor obtain from the company’s agent?
A Details of any restrictions on the payment of dividends B The number of shares issued and outstanding C Guarantees of preferred share liquidation value D The authorised share capital
4 .An auditor is in the process of performing substantive procedures on a client’s equity balancesand traces share-related transactions recorded during the year to the board minutes.Which of the following assertions is the auditor testing with this procedure?
A Valuation B Understandability and classification C Existence and occurrence D Completeness
5 .在最初若干期没有收付款项的情况下,随后若干期等额的系列收付款项,属于( )。
A 普通年金 B 预付年金 C 递延年金 D 永续年金
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Y 对 N 错
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