下列项目中,关于“长期投资”科目说法正确的有( )。
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1 .A report includes the following language, "This report is intended solely for the information and use of the board of directors and management of X Company, and is not intended to be and should not be used by anyone other than the specified parties." This report would most likely relate to which of the following engagements?
A A report on a client's compliance with a regulatory requirement, assuming the report is prepared based on a financial statement audit of the complete financial statements. B A report on an examination of a financial forecast. C A report on a specified element in a financial statement, where that e...
2 .下列项目中,属于其他支出核算范围的有( )。
A 捐赠支出 B 附属单位补助支出 C 资产处置损失 D 接受捐赠(调入)非流动资产发生的税费支出
3 .In the standard report on summary financial statements that are derived from a public entity's audited financial statements, a CPA should indicate that the:
A CPA has audited and expressed an opinion on the complete financial statements. B CPA expresses limited assurance that the financial statements conform with GAAP. C Summary financial statements are prepared in conformity with another comprehensive basis of accounting. D Summary financial statements...
4 .下列项目中,关于上级补助收入科目,说法正确的有( )。
A 本科目核算事业单位从主管部门和上级单位取得的财政补助收入 B 本科目应当按照发放补助单位 C 收到上级补助收入时,按照实际收到的金额,借记“银行存款”等科目,贷记本科目 D 期末,将本科目本期发生额中的专项资金...
5 .An auditor may report on summary financial statements that are derived from complete audited financial statements if the:
A Summary financial statements are distributed only to management and the board of directors. B Auditor describes the additional review procedures performed on the summary financial statements. C Auditor indicates whether the summary financial statements are consistent in all material respects with ...
7 .North Co., a privately-held entity, asked its tax accountant, King, a CPA in public practice, to prepare North's interim financial statements to be presented alongside North Co.'s tax return. King should not prepare these financial statements to North unless, as a minimum, King complies with the provisions of:
A Statements on Standards for Accounting and Review Services. B Statements on Standards for Attestation Engagements. C Statements on Standards for Unaudited Financial Services. D Statements on Standards for Consulting Services.
8 .下列项目中,说法正确的有( )。
A 新制度增加了“财政补助收入支出表” B 新制度要求事业单位对于基建投资,在按照基建会计核算规定单独建账 C 借鉴会计国际惯例和通行做法,规定对资产负债表项目按照收入 D 新制度重新界定了财政补助收入的核算口径,...
9 .Which of the following accounting services may an accountant perform without being required to comply with Statements on Standards for Accounting and Review Services?I. Preparing a working trial balance.II.Preparing standard monthly journal entries.
A II only. B Neither I nor II. C Both I and II. D I only.
10 .下列项目中,事业单位不应当计提折旧的有( )。
A 机器设备 B 图书 C 文物和陈列品 D 以名义金额计量的固定资产
