下一交易日的跌停板为（ ）元/吨。[2009年9月真题]
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2 .The accounts of Jay Co include a material receivable that management believe will be paidand does not require any allowance. The auditors do not believe that any part of the balancewill be paid.What form should the audit opinion take?
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3 .A company’s financial statements include an investment of $45,000 in a company which is inliquidation. It is not yet clear what, if anything, will be recovered. Pending the final report ofthe liquidators, no allowance has been made in the financial statements. The situation is fullyexplained in a note to the financial statements. Profit before tax is $200,000.What form should the audit opinion take?
A Adverse B Except for – material misstatement C Unmodified D Disclaimer
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A Issue an adverse opinion B Issue a disclaimer of opinion or resign and ensure that the reasons are made knownto shareholders in a written statement C Obtain a court order requiring management to provide the necessary informationand explanations D Inform the relevant regulatory authorities
5 .货币资金的主要内部控制包括（ ）。
A 现金控制 B 银行存款控制 C 票据和有关印章的管理 D 支票管理
7 .该合约2014年7月4日的涨停板价格为（ ）元/吨。
A 4450 B 4440 C 4210 D 4200
8 .该投资者的当日盈亏为（ ）元。
A 28250 B 25750 C -3750 D -1750
9 .经结算后，该投资者的可用资金为（ ）元 。
A 55775 B 79775 C 81895 D 79855
10 .如果该投资者当日全部平仓，平仓价分别为2830点和2870点，则该交易盈亏为（ ）元。
A -90000 B 30000 C 90000 D 10000
