注册会计师采用系统选样法从10 000张凭证中选取200张作为样本，确定随机起点为凭证编号的第35号，则抽取的第5张凭证的编号不可能是（ ）号。
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1 .In general, the purchasing manager is held responsible for unfavorable material price variances. Causes of these variances include all of the following, except:
A Purchasing nonstandard or uneconomical lots. B Inadequate supervision. C Failure to correctly forecast price increases. D Purchasing from suppliers other than those offering the most favorable terms.
2 .下列选项中，属于统计抽样的有（ ）。
A 属性抽样 B 发现抽样 C 变量抽样 D 随意抽样
3 .Under the balanced scorecard concept developed by Kaplan and Norton, employee satisfaction and retention are measures used under which of the following perspectives?
A Learning and growth. B Internal business. C Customer. D Financial.
4 .在控制测试中使用非统计抽样方法，确定样本规模时，考虑的因素有（ ）。
A 总体变异性 B 可接受的抽样风险 C 可容忍错报 D 预计总体偏差率
5 .Preston Corporation is evaluating its potential investment in a USD225,660 piece of equipment with a three-year life and no salvage value. The company anticipates that pre-tax cash flows in each of the three years will equal to 22%, 44%, and 66%, respectively, of the investment's face value. The tax rate is 28%. Pre-tax cash flows, discounted at 10 percent, are USD427,697, undiscounted after-tax cash flows are USD279,185, and after-tax cash flows, discounted at 10 percent, are USD225,660. The internal rate of return is:
A 22% B 10% C 44% D 23.7%
7 .Which of the following rates is most commonly compared to the internal rate of return to evaluate whether to make an investment?
A Short-term rate on U.S. Treasury bonds. B Prime rate of interest. C Weighted-average cost of capital. D Long-term rate on U.S. Treasury bonds.
8 .下列关于系统选样的表述中，正确的有（ ）。
A 系统选样是从审计对象总体中等距离地选取样本 B 当测试项目的特征在总体内的分布具有某种规律性时，可以用系统选样 C 在增加随机起点的个数和在确定选样方法之前对总体特征的分布进行观察可以克服系统选样的缺点 D 在...
9 .Which of the following statements is correct regarding the weighted-average cost of capital (WACC)?
A One of a company's objectives is to minimize the WAC B WACC is always equal to the company's borrowing rate. C An increase in the WACC increases the value of the company. D A company with a high WACC is attractive to potential shareholders.
10 .在统计抽样中的总体偏差率上限应包含的有（ ）。
A 可容忍偏差率 B 预计总体误差 C 总体偏差率 D 抽样风险允许限度
