注册会计师将本期重要产品的毛利率与同行业企业进行对比分析，主要目的是（ ）。
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1 .Under the Sales Article of the UCC, when a written offer has been made without specifying a means of acceptance but providing that the offer will only remain open for ten days, which of the following statements represent(s) a valid acceptance of the offer?I. An acceptance sent by regular mail the day before the ten-day period expires that reaches the offeror on the eleventh day.II. An acceptance faxed the day before the ten-day period expires that reaches the offeror on the eleventh day, due to a malfunction of the offeror's printer.
A I only. B Neither I nor II. C Both I and II. D II only.
2 .甲租用乙的一辆自行车，后甲将该自行车以合理的价格转让给了善意的丙，下列说法正确的有（ ）。
A 乙有权追回该自行车 B 丙取得该自行车的所有权 C 乙无权追回该自行车 D 乙仍享有该自行车的所有权
3 .为证实某月份被审计单位关于销售收入的“发生”认定或“完整性”认定，下列程序中最有效的是（ ）。
A 汇总当月销售收入明细账的金额，与当月开出销售发票的金额相比较 B 汇总当月销售收入明细账的笔数，与当月开出销售发票的张数相比较 C 汇总当月销售发票的金额，与当月所开发运凭证及商品价目表相核对 D 汇总当月销售...
4 .Which of the following actions if taken by one party to a contract generally will discharge the performance required of the other party to the contract?
A Material breach of the contract. B Assignment of rights. C Delay in performance. D Tender.
5 .所谓善意取得，是指动产占有人或者不动产的名义登记人将动产或者不动产不法转让给受让人以后，如果受让人善意取得财产，即可依法取得该财产所有或其他物权的法律制度。善意取得必须具备的要件有（ ）。
A 受让人受让财产时主观上为善意 B 无偿受让 C 依法规定应登记的已经登记 D 法律规定不需要登记的已经交付给受让人
7 .Which of the following defenses would a surety be able to assert successfully to limit the surety's liability to a creditor?
A A discharge in bankruptcy of the principal debtor. B The incapacity of the surety. C A personal defense the principal debtor has against the creditor. D The incapacity of the principal debtor.
8 .甲向乙银行借款2000万，以自己的厂房进行抵押，同时丙同意以丙的办公楼为该笔贷款提供抵押，以上抵押均办理了抵押登记，下列说法正确的有（ ）。
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A 准确性 B 发生 C 完整性 D 分类
10 .Which of the following bonds are an obligation of a surety?
A Convertible bonds. B Municipal bonds. C Debenture bonds. D Official bonds.
