[单选题]国家规定医院制剂价格原则上按照保本微利原则确定,一般来说其成本利润率掌握在不超过( )%.A.5B.8C.10D.15
[问答题](a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat. (5 marks)(b) You are the audit manager of Jones & Co and you are planning the audit of LV Fones Co, which has been an audit client for four years and specialises in manufacturing luxury mobile phones.During the planning stage of the audit you have obtained the following information. The employees of LV Fones Co are entitled to purchase mobile phones at a discount of 10%. The audit team has in previous years been offered the same level of staff discount.During the year the fi nancial controller of LV Fones was ill and hence unable to work. The company had no spare staff able to fulfi l the role and hence a qualifi ed audit senior of Jones & Co was seconded to the client for three months. The audit partner has recommended that the audit senior work on the audit as he has good knowledge of the client. The fee income derived from LV Fones was boosted by this engagement and along with the audit and tax fee, now accounts for 16% of the fi rm’s total fees.From a review of the correspondence fi les you note that the partner and the fi nance director have known each other socially for many years and in fact went on holiday together last summer with their families. As a result of this friendship the partner has not yet spoken to the client about the fee for last year’s audit, 20% of which is still outstanding.Required:(i) Explain the ethical threats which may affect the independence of Jones & Co’s audit of LV Fones Co; and (5 marks)(ii) For each threat explain how it might be avoided. (5 marks)(c) Describe the steps an audit fi rm should perform. prior to accepting a new audit engagement. (5 marks)
[多选题]以下中药饮片哪些不需要包煎( )A. 龟甲B. 人参C. 车前子D. 龟甲
[判断题]坚守“权力姓公不姓私”,保持一切为了人民的赤子之心,干部才会走好从政之路,切实把手中权力用来为党分忧、为国干事、为民谋利.( )
[单选题]危险品运输道路不应穿行通过在其他防护屏障( ).A.外B.内C.内或外
[单选题]推动人体生长发育及脏腑功能活动的气是A 中基第七单元细目一要点5A.元气B.宗气C.营气D.卫气E.中气
[单选题]石油沥青的牌号是由3个指标组成的,在下列指标中的哪个指标与划分牌号关( )A.针入度B.延度C.塑性D.软化点
[单选题]中国企业引入奖金机制的目的是发挥奖金的激励作用,但到目前,许多企业的奖金已经成为工资的一部分,奖金变成了保健因素.这说明:( )A、双因素理论在中国不怎么适用B、保健和激励因素的具体内容在不同国家是不一致的C、防止激励因素向保健因素转化是管理者的重要责任D、将奖金设计成为激励因素本身就是错误的
[多选题]国际市场价格的种类有( ).A.参考价格B.外贸统计价格C.实际成交价格D.合同价格E.开标价格
[单选题]建设单位自行完成的勘察设计工作所需的费用计入( ).A.勘察设计费B.工程咨询费C.研究试验费D.建设单位管理费
[判断题]预计资产的未来现金流量,应当以经企业管理层批准的最近财务预算或者预测数据,以及该预算或者预测期之后年份稳定的或者递减的增长率为基础.( )
[单选题]下列属于叶酸的只要用途的是A.各种巨幼红细胞性贫血B.缺铁性贫血C.恶性贫血D.白细胞减少症E.再生障碍性贫血
[单选题]高层建筑安全通道的墙体(非承重墙)应选用的材料是( ).A.普通黏土烧结砖B.烧结空心砖C.加气混凝土砌块D.石膏空心条板
[问答题]简述幼儿情绪发展的趋势.
[单选题]按弹性理沦,四边支承板在满足下列什么条件时应按双向板设计( )A.l2/l1≥2B.l2/l1≤2C.l2/l1≥3D.l2/l1≤2.5
[单选题]若i1=2i2,n1=n2/2,则当P相同时,( ).A.(F/P,i1,n1)B.(F/P,i1,n2)=(F/P,i2,n2)C.(F/P,i1,n1)>(F/P,i2,n2)D.不能确定(F/P,i1,n1)与(F/P,i2,n2)的大小
[单选题]根据( )及相关规定,就推进公务员职业道德建设工程提出了《关于推进公务员职业道德建设工程的意见》A.《中华人民共和国公务员法》B.《事业单位人事管理条例》C.《中华人民共和国宪法》D.《中华人民共和国劳动法》
[问答题]消费者小A购买了一条连衣裙,收到后试穿发现裙子非常显胖,申请了7天无理由退货,小A申请的退货邮费由谁来承担呢
[多选题]按照金融监管机构监管的范围划分,监管体制的类型有( ).A.集中监管体制B.分业监管体制C.单一监管体制D.二元监管体制E.多元监管体制
[判断题]在医疗活动中,医疗机构及其医务人员无需将患者的病情、医疗措施、医疗风险告知患者.( )
[多选题]资本主义地租( ).A是农业中平均利润的一部分B是农业中的平均利润C是农业中的超额利润D是资本主义土地所有权在经济上的实现E体现土地所有者、农业资本家共同剥削农业工人的关系