可供出售金融资产在持有期间，期末发生的公允价值变动应该计入：
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1 .When an auditor increases the assessed level of control risk because certain control activities were determined to be ineffective, the auditor most likely would increase the:
A Level of detection risk. B Extent of tests of details. C Level of inherent risk. D Extent of tests of controls
2 .某企业每年需要耗用甲材料8000件，每单位甲材料的年储存成本是15元，平均每次进货的费用是600元，甲材料的全年平均单价是250元，在不存在数量折扣的情况下，最佳的订货批数是：
A 10次 B 15次 C 12次 D 16次
3 .In designing a written audit plan, an auditor should establish specific audit objectives that relate primarily to the:
A Selected audit techniques. B Financial statement assertions. C Cost-benefit of gathering evidence. D Timing of audit procedures.
4 .企业提供的会计信息应当反映与企业财务状况，经营成果和现金流量等有关的所有重要交易或者事项，这一要求是指财务会计信息的：
A 及时性 B 重要性 C 完整性 D 实质重于形式
5 .The primary objective of procedures performed to obtain an understanding of the entity and its environment is to provide an auditor with:
A Knowledge necessary for risk assessment and audit planning. B An evaluation of the consistency of application of management's policies. C Audit evidence to use in assessing inherent risk. D A basis for issuing an opinion on the financial statements.
7 .If an auditor's risk assessment is based on the effective operation of controls, the auditor will likely:
A Document that the additional audit effort to perform tests of controls exceeds the potential reduction in substantive testing. B Perform tests of details of transactions and account balances to identify potential errors and frau C Apply analytical procedures to both financial data and nonfinancial...
8 .下列选项中，属于离职后福利的是：
A 职工工资 B 企业为职工缴纳的基本养老保险 C 企业发生的职工福利费 D 辞退福利
9 .Which of the following management assertions is an auditor most likely testing if the audit objective states that all inventory on hand is reflected in the ending inventory balance?
A Inventory is complete. B Inventory is properly presented in the financial statements. C Inventory is properly valued. D The entity has rights to the inventory.
10 .1月5日，甲公司购入的交易性金融资产资产的入账价值为：
A 825万元 B 920万元 C 845万元 D 900万元
