注册会计师应当从下列（ ）方面了解被审计单位及其环境。
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1 .Bob uses marginal costing. During February, he produced 3,000 units of output, and sold2,800 units. Fixed production overheads were $2,000. Bob is considering switching toabsorption costing, and has asked his management accountant to prepare an absorptioncosting income statement for February as well as the usual marginal costing one.Assuming that production and fixed production overheads in January were the same asin February, which of the following statements is correct, regarding February’s profits?
A Marginal costing profit is higher B Absorption costing profit is higher C Marginal costing and absorption costing profits are the same D It is not possible to determine this from the information given.
2 .注册会计师应当从下列（ ）方面了解被审计单位及其环境。
A 行业状况 B 被审计单位的性质 C 被审计单位财务业绩的衡量和评价 D 被审计单位的坏账准备计提情况
3 .
A $346,500 B $390,600 C $409,500 D $417,600
4 .进一步审计程序相对风险评估程序而言，是指注册会计师针对评估的各类交易、账户余额、列报（包括披露，下同）认定层次重大错报风险实施的审计程序，包括（ ）。
A 控制测试 B 细节测试 C 实质性分析程序 D 了解被审计单位及其环境
5 .Gordon employed 50 people at the start of the year. During the year, 10 staff left thecompany. Only 5 of these were replaced. Therefore only 45 staff were employed at the endof the year.What was staff turnover (labour turnover) for the year at Gordon?
A 10.0% B 10.5% C 20% D 21%
7 .
A Variable cost per unit 6；Fixed cost per month 27,000 B Variable cost per unit 6.5；Fixed cost per month 15,500 C Variable cost per unit 5；Fixed cost per month 50,000 D Variable cost per unit 6.5；Fixed cost per month 16,500
8 .注册会计师应当针对评估的财务报表层次重大错报风险确定下列（ ）总体应对措施。
A 控制测试 B 向项目组强调在收集和评价审计证据过程中保持职业怀疑态度的必要性 C 实质性分析程序 D 对拟实施审计程序的性质
9 .Which one of the following would be classified as indirect labour?
A Tea pickers on a tea plantation B Plumbers in a house building company C Material cutters in a factory producing clothes D Works foremen in a contract construction company
10 .下列各项中，属于应收账款“计价和分摊”认定内容的有（ ）。
A 应收账款确实为被审计单位的债权 B 坏账准备金额正确 C 应收账款总账与明细账的一致性 D 坏账准备率估计的合理性
