新制度要求事业单位按照事业单位财务规则或制度规定确定是否计提折旧，并规定了“虚提”折旧和摊销的处理方法，即直接计入支出。（ ）
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1 .事业单位应当按照新制度规定编制2013年的月度、年度财务报表，在编制2013年度收入支出表、财政补助收入支出表时，不要求填列上年比较数。（ ）
Y 对 N 错
2 .When compiling the financial statements of a nonissuer, an accountant should:
A Inquire of key personnel concerning related parties and subsequent events. B Understand the accounting principles and practices of the entity's industry. C Perform ratio analyses of the financial data of comparable prior periods. D Review agreements with financial institutions for restrictions on ...
3 .期末，将事业收入、上级补助收入、附属单位上缴收入、其他收入本期发生额中的专项资金收入结转入“非财政补助结转”科目，借记“事业收入”、“上级补助收入”、“附属单位上缴收入”、“其他收入”科目下各专项资金收入明细科目，贷记“非财政补助结转”科目。（ ）
Y 对 N 错
4 .“应缴财政专户款”科目核算事业单位按规定应缴入财政专户的款项，应当按照应缴财政专户的各款项类别进行明细核算。（ ）
Y 对 N 错
5 .Which of the following procedures is usually performed by the accountant in a review engagement of a nonissuer performed in accordance with Statements on Standards for Accounting and Review Services?
A Sending a letter of inquiry to the entity's lawyer. B Comparing the financial statements with statements for comparable prior periods. C Communicating significant deficiencies discovered during the study of the internal control structure. D Confirming a significant percentage of receivables by dir...
7 .Which of the following should be the first step in reviewing the financial statements of a nonissuer?
A Applying analytical procedures designed to identify relationships and individual items that appear to be unusual. B Completing a series of inquiries concerning the entity's procedures for recording, classifying, and summarizing transactions. C Obtaining a general understanding of the entity's orga...
8 .盘盈的固定资产，按照同类或类似固定资产的名义金额确定入账价值；同类或类似固定资产的市场价格无法可靠取得的，按照市场价格入账。（ ）
Y 对 N 错
9 .年末，将“事业结余”科目余额结转入“非财政补助结余分配”科目，借记或贷记“事业结余”科目，贷记或借记“非财政补助结余分配”科目；将“经营结余”科目贷方余额结转入“非财政补助结余分配”科目，借记“经营结余”科目，贷记“非财政补助结余分配”科目。（ ）
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10 .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.
