Comfort letters ordinarily are signed by the client's:
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1 .曱公司在考虑购买一台全新的专用机器来更新原有的陈旧机器。公司的有效税率为40%，资本成本为12%。现有机器和新机器的数据如下表所示。现有机器和新机器的相关数据 现有机器 新机器 原始成本/元 100000 180000 安装成本/元 0 8000 运费和保险/元 0 12000 估计的期末残值/元 0 0 折旧法 直线法 直线法 预期使用年限/年 10 5 旧设备已使用了7年，如果购买了新机器，每年将节省劳动力成本60000元。那么，第5年的新增现金流量应该达到（ ）。
A 36000元。 B 48000元。 C 52000元。 D 60000元。
2 .Silver, CPA, has been hired by Andrews Co., a publicly held company, to conduct a review of its interim financial information. While performing review procedures, Silver becomes aware of a significant change in the control activities at one of Andrew's branch locations. Which of the following might Silver consider performing in response to this situation?I. Making additional inquiries, such as whether management has monitored the changes and considered whether they were operating as intended.II. Employing analytical procedures with a less precise expectation.
A Both I and II. B Neither I nor II. C I only. D II only.
3 .甲公司正在分析一项资本投资，该投资要求0时刻有现金流出5000000元，5年内每年有净现金流入1600000元。贴现率为12%时，净现值为768000元。由于有些经理认为这是一个有风险的项目，因此对以下3种情境进行了如 下分析：A情境——年度净现金流入减少10%。B情境——贴现率提高到18%。C情境——第5年的现金流入降低到0。按照对净现值的影响，从小到大将这3种情境正确的排序为（ ）。
A A情境，B情境，C情境。 B A情境，C情境，B情境。 C B情境，C情境，A情境。 D C情境，B情境，A情境。
4 .Which of the following statements is correct concerning letters for underwriters, commonly referred to as comfort letters?
A Letters for underwriters typically give negative assurance on unaudited interim financial information. B Letters for underwriters ordinarily update auditors' opinions on the prior year's financial statements. C Letters for underwriters are required by the Securities Act of 1933 for the initial pub...
5 .如果一个项目的预期现金流入的现值等于预期现金流出的现值，那么贴现率等于（ ）。
A 回收率。 B 内部回报率。 C 会计收益率。 D 净现值率。
7 .甲公司现在考虑3个投资项目。总经理希望总会计师准备一份报告，并提出一个合适的投资建议。总会计师对3个项目计算的结果如下： 项目 净现值 内部回报率 A 41360元 12% B 60600元 10% C 30000元 13% 公司期望从可接受的项目中所获得的最低净现值为40000元。项目之间互斥，公司的资本成本为8%。以下选项中，哪一项是总会计师可能提供给总经理的建议？（ ）
A 项目C，因为它的内部回报率最高。 B 项目B，因为它的净现值最大。 C 项目A D 项目A和B，因为它们都超过了预期的净现值。
8 .When an accountant compiles projected financial statements, the accountant's report should include a separate paragraph that:
A Identifies the accounting principles used by management. B Describes the limitations on the projection's usefulness. C Describes the differences between a projection and a forecast. D Expresses limited assurance that the actual results may be within the projection's range.
9 .从投资分析角度来看，以下哪一种资本项目评价方法是最无效的？（ ）
A 会计报酬率。 B 内部回报率。 C 净现值。 D 回收期。
10 .Which of the following factors most likely would cause a CPA to not accept a new audit engagement?
A The CPA lacks an understanding of the prospective client's operations and industry. B The prospective client is unwilling to make all financial records available to the CPA. C The prospective client has already completed its physical inventory count. D The CPA makes oral inquiries (only) to the pr...
