判断题

B注册会计师是Y公司2005年度会计报表审计的外勤审计负责人，在审计过程中，需对负责资产减值准备和特殊项目审计的助理人员提出的相关审计建议及其编制的审计工作底稿进行复核。请代为做出正确的专业判断。
X公司执行工业企业会计制度。注册会计师B审计X公司2005年度会计报表时，发现X公司1999年购买的100万元无形资产已超过法律保护期限，并且已不能为企业带来经济利益的无形资产，由于X公司正在报送税务机关确认其损失，因此在会计报表仍然挂有无形资产30万元。建议被审计单位及时将该项无形资产的账面价值全部转入当期损失，并及时向税务机关申报扣除财产损失。如果被审计单位不接受注册会计师的建议，注册会计师B应当视其重要性选择出具保留或否定意见的审计报告。（）

【参考答案】

正确

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单项选择题

预防焊接变形的装配工艺措施中，（）在焊接大型储罐底板时采用较多。

A.刚性固定法
B.反变形法
C.预留收缩余量法
D.合理选择装配程序

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听力原文：M: Do you want to go to the cinema with us on Saturday?W: Thanks, but I have to study for my research project. I'm taking that same anthropology course you took with Professor Gray.M: The one on ethnographic interviewing? Oh, good! I'm sure you'll get a lot out of it.W: I have to admit the word 'ethnography' seared me a little at first. It seems so technical. But then when she explained that it's what anthropologists do, you know, how they investigate and record aspects of a culture, it didn't seem so intimidating!M: Yeah, it's a part of the field work anthropologists conduct and it's good to start doing that now before you become a graduate student and have to conduct large projects yourself. Who are you going to interview?W: You know the publishing office where I used to work? Vivian, the woman I worked for, has been a manager there for over 30 years and seen a lot of changes in the industry. I thought I'd start out by interviewing her about how the people in the office interact with each other and with outside clients.M: The best part of that course is that it shows you that ethnographic research can also be done on a familiar ground.W: Yeah. I got the idea for my project from reading Robert Marshal's study of office life and I realized I already had some background in that. So far, I'm really enjoying this course.(20)A．Which major the woman will be choosing.B．An anthropology course the woman is taking.C．How to find a job in publishing.D．Which anthropology professors the man recommends.

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