[问答题]考会计证都考什么,今年的什么时间考,怎么报名啊
[问答题](iii) the warranty provision. (3 marks)
[问答题]2015年12月一级消防工程师考试消防技术实务单选题39答案根据《火灾自动报鍪系统设计规范》GB50116-2013的规定,火灾自动拫鍪系统的形式可分为区域拫砮系统、集中报警系统和( ).A.消防联动报警系统B.火灾探测根据系统C.控制中心报警系统D.集中区域报警系统
[问答题]甲股份有限公司(本题以下简称“甲公司”)为一家上市公司,按实现净利润的10%提取法定盈余公积.注册会计师在2011年2月15日财务报告批准对外报出前对甲公司2010年度财务报告进行审计时,对以下交易或事项的会计处理产生质疑.(1)基于2010年度C产品实际发生修理费用的情况,2011年初,公司董事会决定自2011年起降低C产品预提产品质量保证费用的比例,将可能发生较大质量问题的保修费用预计比例改为按销售额的8%至9%;将可能发生较小质量问题的保修费用预计比例改为按销售额的2%至3%.甲公司会计处理为追溯调整2010年度的产品质量保证费用20万元.(2)2009年初,甲公司投资于ABC公司,拥有ABC公司15%的股权,准备?期持有.除另一家W公司也持有ABC公司15%的股权外,ABC公司其他的股权相对分散.投资取得后,甲公司与W公司签订委托代管协议,由甲公司代理W公司行使其股东权利,W公司每年从ABC公司取得相应份额的股利.2009、2010年度,ABC公司均实现净利润680万元.2009,2010年度ABC公司分别从其实现的净利润中分派现金股利100万元和180万元,并已实际发放.对于此项投资,甲公司会计处理为在ABC公司这两年宣告股利时,均按15%的投资比例确认了投资收益,未调整长期股权投资账面价值.(3)2010年7月23日,甲公司接受X公司委托开发一套系统软件,合同总价款为2000万元.至2010年12月31日,甲公司收到X公司支付的合同总价款60%.经甲公司软件技术人员测量,该项目开发已完成70%,预计完成项目开发需发生的总成本为l400万元.甲公司已于2010年末按照合同结算价款1200确认为2010年度的劳务收入,但并未结转相应的劳务成本.(4)2011年2月3日,甲公司收到退回的一批产品.该产品系2010年11月销售给丙公司,销售价格为400万元,成本为250万元,价款已收到,甲公司于销售当日确认收入并结转成本.丙公司使用该产品时发现存有严重的质量问题.根据合同的条款,丙公司将所购产品退回甲公司.甲公司收到税务部门开具的退货证明,但退回产品的价款尚未支付.在收到退回的产品时,甲公司将退回的产品冲减2011年2月份的销售收入、销售成本及相关的增值税销项税额.(5)2010年12月25日,甲公司因缩减生产规模,辞退生产车间一线员工100名,企业同时向被辞退员工支付辞退补偿金500万元,并根据成本受益原则将该补偿金额计入期末存货成本中,该存货尚未对外出售.其他资料:不考虑所得税等相关因素的影响.要求:(1)说明上述交易或事项中,哪些属于资产债表日后调整事项,哪些属于非调整事项.(2)对注册会计师发现的交易或事项的会计处理,请判断甲公司的会计处理是否正确,若不正确,请简述理由并编制相应的调整分录.(3)计算上述调整事项对2010年营业利润和资产总额的影响金额.
[问答题]有一枚均匀的正四面体,四个面上分别标有数字l,2,3,4,小红随机地抛掷一次,把着地一面的数字记为x;另有三张背面完全相同,正面上分别写有数字一2,一l,1的卡片,小亮将其混合后,正面朝下放置在桌面上,并从中随机地抽取一张,把卡片正面上的数字记为y;然后他们计算出S=x+y的值.(1)用树状图或列表法表示出S的所有可能情况;(2)分别求出当S=0和S<2时的概率.
[问答题]阅读《湘夫人》中的一段,回答问题:帝子降兮北渚,目眇眇兮愁予.嫋嫋兮秋风,洞庭波兮木叶下.A.前两句为全诗设定了怎样的情景B.这一情景与《蒹葭》中的什么情景相近C.这里运用了怎样的情景交融方式
[问答题]决定替代品压力和威胁大小的因素主要有以下几个方面
[问答题]简析文学研究会的“问题小说”热产生的原因、特点及缺失.
[问答题]软件项目分几类?划分依据是什么
[问答题]住宅室内装饰装修禁止行为有哪些
[问答题]病案分析题(请分析下列病案的中医诊断、证型、辨证分析;并写出治法、主方和用药)患者,男性,17岁.突发昏仆抽搐1日.患者平素眩晕乏力,突发昏仆,肢体抽搐,口吐涎沫,约4分钟后神志转清,自述疲乏.既往无颅脑外伤史,家族其他人并未发此病.体查:BP100/60mmHg.神志清醒,意识正常,精神萎靡,面色少华.双肺呼吸音清,双肺未闻及啰音.HR65次/min,律齐,心音可.舌苔白腻,脉弦滑.FBG5.0mmol/L.Ca2+2.35mmol/L;Na+140mmol/L.BUN5.0mmol/L;SCr104.5μmol/L.脑电图:发作间期记录到异常放电.
[问答题]请教心理学中的记忆时间教育心理学中的瞬时记忆、短时记忆和长时记忆的储存时间分别是多少
[问答题]非银行从业人员考试通过后能获得证书吗
[问答题]股票指数期货合约之所以采用现金交割,主要有哪两个方面的原因
[问答题]摆一摆,找规律(1)第6个图形是什么图形(2)摆第7个图形需要用多少根小棒
[问答题]在学习“程序设计语言的控制结构”这节课时,某教师撰写了如下的教学目标.仔细阅读,完成后面的题目.教学目标:让学生体会并理解循环结构解决问题的基本思想.掌握循环语句的用法.培养学生解决问题的能力.(1)根据新课程理念和要求,重新设计教学目标.教学目标要具体、明确、可评价,行为动词使用恰当.(2)确定教学重点和难点,并说明突破难点的措施.
[问答题](问题3)此外,还要对内网路由器R1进行一些基本配置和NAT、路由表的配置,请完成相关配置命令.Router>enRouterconfig tRouter(config)hostname R1R1(config)int f0/1R1(config-if)ip add (11)R1(config-if)no shutR1(config)int f0/0R1(config-if)ip add (12)R1(config-if)no shutR1(config)int f0/0R1(config-if)ip nat(13) //指定接外网的接口R1(config)int f0/1R1(config-if)ip nat(14) //指定接内网的接口R1(config-if)exitR1(config)access-list 1 permit any //配置访问控制列表R1(config)ip nat inside source list 1 interface f0/0 //把内网地址转换为指定接口的地址R1(config)R1(config)ip route 0.0.0.0 0.0.0.0 (15)R1(config)ip route 192.168.10.0 255.255.255.0 (16) ………..
[问答题]一个基站区是否就为一个小区
[问答题]路基填筑工程如何进行施工过程的质量检验
[问答题]4 Graham Smith is Operations Director of Catering Food Services (CFS) a £1·5 billion UK based distributor of foods toprofessional catering organisations. It has 30 trading units spread across the country from which it can supply acomplete range of fresh, chilled and frozen food products. Its customers range from major fast food chains, cateringservices for the armed forces down to individual restaurants and cafes. Wholesale food distribution is very much aprice driven service, in which it is very difficult to differentiate CFS’s service from its competitors.Graham is very aware of the Government’s growing interest in promoting good corporate environmental practices andencouraging companies to achieve the international quality standard for environmentally responsible operations. CFSoperates a fleet of 1,000 lorries and each lorry produces the equivalent of its own weight in pollutants over the courseof a year without the installation of expensive pollution control systems. Graham is also aware that his largercustomers are looking to their distributors to become more environmentally responsible and the ‘greening’ of theirsupply chain is becoming a real issue. Unfortunately his concern with developing a company-wide environmentalmanagement strategy is not shared by his fellow managers responsible for the key distribution functions includingpurchasing, logistics, warehousing and transportation. They argued that time spent on corporate responsibility issueswas time wasted and simply added to costs.Graham has decided to propose the appointment of a project manager to develop and implement a companyenvironmental strategy including the achievement of the international quality standard. The person appointed musthave the necessary project management skills to see the project through to successful conclusion.You have been appointed project manager for CFS’s ‘environmentally aware’ project.Required:(a) What are the key project management skills that are necessary in achieving company-wide commitment inCFS to achieve the desired environmental strategy(15 marks)
[问答题]2 It was the final day of a two-week-long audit of Van Buren Company, a longstanding client of Fillmore Pierce Auditors.In the afternoon, Anne Hayes, a recently qualified accountant and member of the audit team, was following an audittrail on some cash payments when she discovered what she described to the audit partner, Zachary Lincoln, as an‘irregularity’. A large and material cash payment had been recorded with no recipient named. The correspondinginvoice was handwritten on a scrap of paper and the signature was illegible.Zachary, the audit partner, was under pressure to finish the audit that afternoon. He advised Anne to seek anexplanation from Frank Monroe, the client’s finance director. Zachary told her that Van Buren was a longstanding clientof Fillmore Pierce and he would be surprised if there was anything unethical or illegal about the payment. He saidthat he had personally been involved in the Van Buren audit for the last eight years and that it had always beenwithout incident. He also said that Frank Monroe was an old friend of his from university days and that he was certainthat he wouldn’t approve anything unethical or illegal. Zachary said that Fillmore Pierce had also done someconsultancy for Van Buren so it was a very important client that he didn’t want Anne to upset with unwelcome anduncomfortable questioning.When Anne sought an explanation from Mr Monroe, she was told that nobody could remember what the paymentwas for but that she had to recognise that ‘real’ audits were sometimes a bit messy and that not all audit trails wouldend as she might like them to. He also reminded her that it was the final day and both he and the audit firm wereunder time pressure to conclude business and get the audit signed off.When Anne told Zachary what Frank had said, Zachary agreed not to get the audit signed off without Anne’s support,but warned her that she should be very certain that the irregularity was worth delaying the signoff for. It was thereforenow Anne’s decision whether to extend the audit or have it signed off by the end of Friday afternoon.Required:(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threatsto auditor independence in the case. (9 marks)