Our two ()(Certificated Public Accountants) both asked for leave of absences in June.A、CPASB、cpasC、CPAs

题目

Our two ()(Certificated Public Accountants) both asked for leave of absences in June.

  • A、CPAS
  • B、cpas
  • C、CPAs
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相似问题和答案

第1题:

有如下程序: include using namespaee std; class ONE{ public: virtual void f

有如下程序:

include <iostream>

using namespaee std;

class ONE{

public:

virtual void f( ){cout<<"1";}

};

class TWO:public ONE{

public:

TWO( )1 cout<<"2";}

{;

class THREE:public TWO{

public:

virtual void f( )}TWO::f( );cout<<"3";}

};

int main( ){

ONE aa,*P;

TWO bb;

THREE cc;

P=&cc;

p->f( );

return 0;

}

程序的输出结果是______。


正确答案:2213
2213 解析:TWO bb;调用TWO的构造函数打印2;THREE cc;调用继承类TWO的构造函数打印2;p->f( );调用类TREE的函数f( ),先显式调用TWO类的函数f( ),TWO中没有重新定义f( )函数,所以调用TWO的基类ONE的虚函数f( );打印1,然后再打印3,故答案为2213。

第2题:

The author advises the public to _____.

[A] leave out factors such as unconscious impulses

[B] draw lessons of their own from September 11

[C] respond decisively to September 11 tragedy

[D] accept decisions beyond our control


正确答案:B

本题考查推理引申。第一段提到,菲尔博士告诉人们要找自己的问题而不要抱怨或责备其他人。第二段最后两句提到,菲尔博士呼吁人们“面对现实”的建议不是革命性的建议,甚至没有考虑到影响人们行为的基本因素,但它仍然是有意义的,并得到了公众的回应。比如,它在我们对“9·11”事件的反省中就很有意义。由此可推知,作者认为对待“9·11”事件我们可以采用菲尔博士的建议,即面对现实,总结自己的经验教训,不把责任推卸到别人身上。因此[B]正确。[A]在第二段倒数第二句的括号中出现,是作者认为菲尔博士的建议中可能忽略的一些重要因素,并不是作者建议大家做的事情。[C]也无从推知。[D]项是根据第二段倒数第三句臆造的选项,也不是作者提倡的观点。

第3题:

advice on how to improve our writing. If (可能), we may leave 83.


正确答案:
 83. possible

第4题:

有如下程序: include using namespace std; class ONE { public: virtual void f() {

有如下程序:

include <iostream>

using namespace std;

class ONE

{

public:

virtual void f() { cout << "1"; }

};

class TWO: public ONE

{

public:

TWO() { cout << "2"; }

};

class THREE: public TWO

{

public:

virtual void f() {TWO::f(); cout << "3"; }

};

int main()

{

ONE aa, *p;

TWO bb;

THREE cc;

p=&cc;

P->f();

return 0;

}

执行上面程序的输出是【 】。


正确答案:2213
2213

第5题:

(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm of

Chartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)


正确答案:
(ii) Consultation – it may not be possible to hold extensive consultations on specialist issues within a small firm, due to a
lack of specialist professionals. There may be a lack of suitably experienced peers to discuss issues arising on client
engagements. Arrangements with other practices for consultation may be necessary.
Training/Continuing Professional Development (CPD) – resources may not be available, and it is expensive to establish
an in-house training function. External training consortia can be used to provide training/CPD for qualified staff, and
training on non-exam related issues for non-qualified staff.
Review procedures – it may not be possible to hold an independent review of an engagement within the firm due to the
small number of senior and experienced auditors. In this case an external review service may be purchased.
Lack of specialist experience – where special skills are needed within an engagement; the skills may be bought in, for
example, by seconding staff from another practice. Alternatively if work is too specialised for the firm, the work could be
sub-contracted to another practice.
Working papers – the firm may lack resources to establish an in-house set of audit manuals or standard working papers.
In this case documentation can be provided by external firms or professional bodies.

第6题:

Our captain asked me ________ to the bridge.

A.went

B.gone

C.to go

D.go


正确答案:C

第7题:

5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:

Part A – Applicable to All Professional Accountants

Part B – Applicable to Professional Accountants in Public Practice

Part C – Applicable to Employed Professional Accountants

Required:

Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘Employed

Professional Accountants’. (3 marks)


正确答案:
5 BOLEYN & CO
(a) Professional Accountants
■ Professional Accountants are members of an IFAC member body. They may be:
– in public practice or employed professionals;
– a sole practitioner, partnership or corporate body.
■ Professional Accountants in Public Practice (‘practitioners’) are:
– each partner (or person occupying a position similar to that of a partner); and
– each employee in a practice providing professional services to a client irrespective of their functional classification
(e.g. audit, tax or consulting); and
– professional accountants in a practice having managerial responsibilities.
This term is also used to refer to a firm of professional accountants in public practice.
■ Employed Professional Accountants are professional accountants employed in industry, commerce, the public sector or
education.

第8题:

有如下程序:

#include

using namespace std;

class ONE

{

public:

virtual void f(){cout<<"l";}

};

class TWO:public ONE

{

public:

TWO(){cout<<"2";}

};

class THREE:public TWO

{

public:

virtual void f(){TWO::f(); cout<<"3";}

};

int main()

{

ONE aa, *p;

TWO bb;

THREE cc;

p = &cc;

p->f();

return 0;

}

执行上面程序的输出是 【 11 】 。


正确答案:

第9题:

( ) parents are coming to our school next week.

A、The both of his

B、The both his

C、His both

D、Both of his


参考答案:D

第10题:

The professor asked us to write a _____________ report.

A、two-hundreds-words

B、two-hundreds-word

C、two-hundred-words

D、two-hundred-word


参考答案:D

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