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【判断题】
主观和客观的矛盾是人类认识和实践活动中的基本矛盾,也是人类认识和改造世界的根本动力。A.
正确
B.
错误
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【多选题】以下关于事业单位固定资产的入账价值描述正确的有( )。
A.
自行建造的固定资产，按照建造过程中实际发生的全部支出入账
B.
购置固定资产过程中发生的差旅费应计入固定资产价值
C.
接受捐赠的固定资产，按照同类固定资产的市场价格或有关凭据记账
D.
盘盈的固定资产，按照重置完全价值入账
【单选题】下列哪一项表述方法不符合固定资产计价原则的规定()。
A.
自行建造的固定资产，按建造过程中实际发生的全部支出计价
B.
购入的固定资产，以买价加上支付的运输费、途中保险费、包装费、安装费和缴纳的税金等计价
C.
购建固定资产缴纳的增值税和耕地占用税等应计入固定资产价值
D.
盘盈的固定资产，按该项固定资产新旧程度以的净值评估计价
【单选题】When working with another department, George recommends
A.
establishing what each department's role ii clearly in advance.
B.
keeping the other department informed about your input.
C.
accommodating the other department's requirements.
【多选题】Which of the following factors should be considered when establishing internal audit department?
A.
The costs of establishing an IA department will be low.
B.
Whether there are existing managers or employees who could perform these tasks
C.
The size and complexity of the entity
D.
If the possibility of fraud is high, then the greater the need for an IA department to act as both a deterrent and also to possibly undertake fraud investigations.
【简答题】自行建造的固定资产，应按（ ）计价。
【单选题】固定资产入账价值的审查,审计人员应注意对于自行建造的固定资产其入账价值按()计价。
A.
同类固定资产的市场价格
B.
重置价值
C.
合同、协议规定的价值
D.
建造过程中实际发生的全部支出
【单选题】RWG & Co, Conoy’s external auditor, believes that Conoy establishing an audit committee would bring the external auditor additional benefits. Which of the following is NOT an advantage to RWG & Co of ...
A.
RWG & Co would be able to report its audit findings and recommendations to an independent subcommittee
B.
RWG & Co would have a sub-committee with which it could raise issues of concern
C.
The audit committee will support RWG & Co’s viewpoint in the event of any disputes with the management of Conoy
D.
The audit committee would have more time to examine RWG & Co's reports and recommendations and so provide comfort that recommendations and other matters are being considered and reviewed
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