When audited financial statements are presented in a client’s document containing other information, the auditor should:
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1 .下列各项属于企业主营业务收入的是（ ）。
A 出租固定资产取得的收入 B 出售固定资产取得的收入 C 转让无形资产使用权的使用费收入 D 劳务收入
2 .According to the FASB and IASB conceptual frameworks, which of the following correctly pairs a fundamental qualitative characteristic of useful information with one of its components?
A Faithful representation and verifiability. B Relevance and timeliness. C Relevance and materiality. D Faithful representation and predictive value.
3 .Which of the following statements is not true regarding the auditor’s responsibility for subsequent events?
A The auditor has an active responsibility to make continuing inquiries between the date of the auditor’s report and the date on which the report is submitted. B The auditor has an active responsibility to make continuing inquiries between the date of the financial statements and the date of the a...
4 .下列各项中，不会影响营业利润金额增减的是（ ）。
A 资产减值损失 B 财务费用 C 投资收益 D 营业外收入
5 .Which of the following characteristics of accounting information primarily allows users of financial statements to generate predictions about an organization?
A Neutrality. B Timeliness. C Reliability. D Relevance.
7 .某公司2010年支付广告费250 000元，应贷记“银行存款”科目，借记（ ）元。
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8 .Materiality and relevance are both defined by:
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9 .An auditor is engaged to report on selected financial data that are included in a client-prepared document containing audited financial statements. Under these circumstances, the report on the selected data should:
A Be limited to data derived from the entity's audited financial statements. B State that the presentation is prepared in accordance with a special purpose framework. C Restricted the use of the report those specified users within the entity. D Indicate that the data are subject to prospective resul...
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A 20 000 B 23 400 C 19 800 D 23 200
