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单选题
跨国收入和费用的分配应遵循的原则是（）
A
双重负担原则
B
独立核算原则
C
常设机构原则
D
利润归属原则
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①②B
①③C
②③D
③④
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单选题在VFP6.0中，单击命令按钮后，下列关于事件的说法中，错误的是（）。A
会触发命令按钮的click事件B
会触发命令按钮的mousedown事件C
会触发命令按钮的mouseup事件D
会触发命令按钮的doubleclick事件
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单选题孔子主张社会和谐，墨子主张“兼爱”“非攻”，孟子主张“政在得民”。这些主张产生的共同的社会背景是（）A
社会动荡矛盾尖锐B
百家争鸣趋于合流C
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单选题如果管理层或治理层在拟议的审计业务约定条未中对审计工作范围施加限制，并且这种限制将导致注册会计师无法对财务报表发表审计意见，注册会计师正确的做不是（ ）A
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在实施审计程序后，针对可审计部分出具审计报告C
告知管理层，不能将该项业务作为审计业务予以承接D
与管理层协商，将该项业务变更为简要财务报表审计业务
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单选题True Friendship-Recognition
How can we find true friendship in this often phony， temporary world？ Friendship involves recognition or familiarity with another's personality. Friends often share likes and dislikes， interests， pursuits， and passion.
How can we recognize potential friendship？ Signs include a mutual desire for companionship and perhaps a common bond of some kind. Beyond that， genuine friendship involves a shared sense of caring and concern， a desire to see one another grow and develop， and a hope for each other to succeed in all aspects of life. True friendship involves action： doing something for someone else while expecting nothing in return； sharing thoughts and feelings without fear of judgement or negative criticism.
True Friendship-Relationship， Trust， Accountability
True friendship involves relationship. Those mutual attributes we mentioned above become the foundation in which recognition transpires into relationship. Many people say， "Oh， he's a good friend of mine，" yet they never take time to spend time with that "good friend. "Friendship takes time： time to get to know each other， time to build shared memories， time to invest in each other's growth.
Trust is essential to true friendship. We all need someone with whom we can share our lives， thoughts， feelings， and frustrations. We need to be able to share our deepest secrets with someone， without worrying that those secrets will end up on the Internet the next day! Failing to be trustworthy with those intimate secrets can destroy a friendship in a hurry. Faithfulness and loyalty are keys to true friendship. Without them， we often feel betrayed， left out， and lonely. In true friendship， there is no backbiting， no negative thoughts ，no turning away.
True friendship requires certain accountability factors. Real friends encourage one another and forgive one another where there has been an offense. Genuine friendship supports during times of struggle. Friends are dependable. In true friendship， unconditional love develops. We love our friends no matter what and we always want the best for our friends.
True friendship requires accountability free factors.（）A
TrueB
FalseC
Not Given
考题
单选题下列有关质量控制制度的目标和要素的说法中，错误的是（）。A
会计师事务所应当明确质量控制制度的最终责任B
会计师事务所质量控制制度仅对注册会计师执行审计业务提出要求C
质量控制制度只能合理保证注册会计师出具适合具体情况的报告D
质量控制制度不仅规范会计师事务所接受客户关系，同时规范保持具体业务
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判断题城市零就业家庭是指法定劳动年龄内的家庭人员均处于失业状况的城市居民家庭。（）A
对B
错
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