An accountant's standard report on a review of the financial statements of a nonissuer should state that the accountant:
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1 .法律调整的对象是（ ）。
A 宗教信仰 B 自然规律 C 社会关系 D 道德理论
2 .May an accountant accept an engagement to compile or review the financial statements of a not-for-profit entity if the accountant is unfamiliar with the specialized industry accounting principles, but plans to obtain the required level of knowledge before compiling or reviewing the financial statements?CompilationReview
A No.........Yes B No.........No C Yes........No D Yes........Yes
3 .关于短期边际成本曲线和平均成本曲线之间的关系的说法，正确的是（ ）。
A 平均固定成本曲线和边际成本曲线都具有U形特征 B 当边际成本与平均总成本相等时，平均总成本曲线位于最低点 C 平均总成本曲线比边际成本曲线更早到达最低点 D 平均固定成本曲线总是高于边际成本曲线
4 .Which of the following procedures most likely would not be included in a review engagement of a nonissuer?
A Inquiring about subsequent events. B Assessing control risk. C Considering whether the financial statements conform with GAAP. D Obtaining a management representation letter.
5 .根据《存款保险条例》，下列各项不纳入存款保险范围的是（ ）。
A 外商独资银行 B 中外合资银行 C 农村信用社 D 外国银行在中国的分支机构
7 .财政部门在中国人民银行开设的用于记录核算财政预算资金和纳入预算管理的政府性基金的收入和支出的账户是（ ）。
A 财政部门零余额账户 B 预算单位零余额账户 C 国库单一账户 D 特设专户
8 .Which of the following procedures would most likely be included in a review engagement of a nonissuer?
A Assessing the internal control structure. B Inquiring about related party transactions. C Preparing a bank transfer schedule. D Performing cutoff tests on sales and purchases transactions.
9 .西方经济学和马克思主义货币理论都将（ ）作为通货膨胀的基本标志。
A 货币供求总量失衡 B 工资上涨 C 物价上涨 D 进出口总额失衡
10 .Which of the following statements is true regarding analytical procedures in a review engagement?
A Analytical procedures are not required to be used as a substantive test. B Analytical procedures involve the use of both financial and nonfinancial data. C Analytical procedures are required to be used in the final review stage. D Analytical procedures do not involve comparisons of recorded amount...
