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1 .非常规交易是指由于金额或性质异常而不经常发生的交易，例如（ ）。
A 企业购并 B 债务重组 C 重大或有事项 D 正常的销货业务
2 .A company uses the economic order quantity model in determining the quantity of itsproducts that is ordered. Recently, due to an increase in interest rates, the cost of holdinginventory has increased. The amount of materials used by the company, and the fixed cost ofordering materials remains unchanged.What impact will the increase in holding costs have on the economic order quantity andthe annual order costs?
A Economic order quantity Increases；Order costs Decreases B Economic order quantity Decreases；Order costs Decreases C Economic order quantity Decreases；Order costs Increases D Economic order quantity Increases；Order costs Increases
3 .在确定哪些风险是特别风险时，注册会计师应当在考虑识别出的控制对相关风险的抵消效果前，根据风险的性质、潜在错报的重要程度（包括该风险是否可能导致多项错报）和发生的可能性，判断风险是否属于特别风险。在确定风险的性质时，注册会计师应当考虑下列（ ）事项。
A 风险是否涉及重大的关联方交易 B 财务信息计量的主观程度，特别是对不确定事项的计量存在较大区间 C 风险是否属于舞弊风险 D 交易的复杂程度
4 .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.
5 .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
7 .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
8 .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%
9 .注册会计师应当从下列（ ）方面了解被审计单位及其环境。
A 被审计单位的性质 B 被审计单位的长期股权投资 C 被审计单位的目标 D 被审计单位对会计政策的选择和运用
10 .
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
