下列关于系统选样的表述中，正确的有（ ）。
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1 .Under the balanced scorecard concept developed by Kaplan and Norton, employee satisfaction and retention are measures used under which of the following perspectives?
A Learning and growth. B Internal business. C Customer. D Financial.
2 .在控制测试中使用非统计抽样方法，确定样本规模时，考虑的因素有（ ）。
A 总体变异性 B 可接受的抽样风险 C 可容忍错报 D 预计总体偏差率
3 .Preston Corporation is evaluating its potential investment in a USD225,660 piece of equipment with a three-year life and no salvage value. The company anticipates that pre-tax cash flows in each of the three years will equal to 22%, 44%, and 66%, respectively, of the investment's face value. The tax rate is 28%. Pre-tax cash flows, discounted at 10 percent, are USD427,697, undiscounted after-tax cash flows are USD279,185, and after-tax cash flows, discounted at 10 percent, are USD225,660. The internal rate of return is:
A 22% B 10% C 44% D 23.7%
4 .注册会计师采用系统选样法从10 000张凭证中选取200张作为样本，确定随机起点为凭证编号的第35号，则抽取的第5张凭证的编号不可能是（ ）号。
A 155 B 195 C 200 D 235
5 .Which of the following rates is most commonly compared to the internal rate of return to evaluate whether to make an investment?
A Short-term rate on U.S. Treasury bonds. B Prime rate of interest. C Weighted-average cost of capital. D Long-term rate on U.S. Treasury bonds.
7 .Which of the following statements is correct regarding the weighted-average cost of capital (WACC)?
A One of a company's objectives is to minimize the WAC B WACC is always equal to the company's borrowing rate. C An increase in the WACC increases the value of the company. D A company with a high WACC is attractive to potential shareholders.
8 .在统计抽样中的总体偏差率上限应包含的有（ ）。
A 可容忍偏差率 B 预计总体误差 C 总体偏差率 D 抽样风险允许限度
9 .A working capital technique, which delays the outflow of cash, is:
A Compensating balances. B Factoring. C A lock-box system. D A draft.
10 .在细节测试中，影响样本规模的因素有（ ）。
A 注册会计师评估的重大错报风险 B 可容忍错报 C 对总体分层 D 总体中抽样单元的数量
