房地产估价对象的合法权益就是合法产权。-2021年度重庆市会计人员继续教育网在线培训会计考试参考答案

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房地产估价对象的合法权益就是合法产权。

A、正确

B、错误

正确答案:B,公需科目助理weixin:(xzs9523)

答案解析:本题考查房地产估价的原则。房地产估价的合法原则要求以估价对象的合法权益为前提进行估价,合法权益包括合法产权、合法使用、合法处分等方面。参见教材P99。

根据我国现行法律规定,未成年人不得作为购房人购买房屋。

A、正确

B、错误

正确答案:B

答案解析:本题考查个人住房贷款的法律和政策风险。根据我国现行法律规定,未成年人可以作为购房人购买房屋,但需由其监护人作为法定代理人进行代理。参见教材P125。

Beforeapplyingsubstantiveteststothedetailsofassetaccountsataninterimdate,anauditorshouldassess:

A、Thedifficultyincontrollingtheincrementalauditrisk.

B、ontrolriskatalowlevel.

C、Materialityfortheaccountstestedasinsignificant.

D、Inherentriskatahighlevel.

正确答案:A

答案解析:CPA-03041ExplanationChoice”a”iscorrect.Beforeperformingsubstantivetestsataninterimdate,theauditormustassessthedifficultyincontrollingtheincrementalauditriskfromtheinterimdate(onwhichthesubstantiveproc

Whichofthefollowingprocedureswouldanauditorleastlikelyperforminplanningafinancialstatementaudit?

A、Selectingasampleofvendors’invoicesforcomparisontoreceivingreports.

B、iscussingmattersthatmayaffecttheauditwithfirmpersonnelresponsiblefornon-auditservicestotheentity.

C、oordinatingtheassistanceofentitypersonnelindatapreparation.

D、Readingthecurrentyear’sinterimfinancialstatements.

正确答案:A

答案解析:CPA-02816ExplanationChoice”a”iscorrect.Selectingasampleofvendors’invoicesforcomparisontoreceivingreportsisperformedduringfieldwork.Thisisnotpartoftheplanningphase.Choice”c”isincorrect.Coordinatingthea

n元线性方程组Ax=b有惟一组解的充要条件是()。

A、方程组有n个方程

B、r(A,b)=r(A)=n

C、r(A)=n

D、为方阵,且|A|≠0

正确答案:B

答案解析:n元线性方程组Ax=b有惟一组解的充要条件是r(A,b)=r(A)=n,故B项对,C项是必要条件,非充分条件,D项为充分条件,非必要条件,A项既不是充分条件,也不是必要条件。

Asuccessorauditorshouldmakespecificandreasonableinquiriesofthepredecessorauditorregardingthepredecessor’s:

A、Opiniononsubsequenteventsthathaveoccurredsincethebalancesheetdate.

B、Perceptionofthecompetencyandrelianceontheclient’sinternalauditfunction.

C、Methodologyusedinapplyingsamplingtechniques.

D、Understandingofthereasonsforthechangeinauditors.

正确答案:D

答案解析:CPA-04738ExplanationChoice”d”iscorrect.Thesuccessorauditorisrequiredtomakeinquiriesofthepredecessorauditorbeforeacceptinganengagement.Theseinquiriesshouldincludethepredecessor’sunderstandingastotherea

Whichofthefollowingstatementswouldleastlikelyappearinanauditor’sengagementletter?

A、rrangementstobemadewiththepredecessorauditor.

B、Ourengagementissubjecttotheriskthatmaterialerrorsorfraud,includingdefalcations,iftheyexist,willnotbedetected.

C、eesforourservicesarebasedonourregularperdiemrates,plustravelandotherout-of-pocketexpenses.

D、fterperformingourpreliminaryanalyticalprocedureswewilldiscusswithyoutheotherproceduresweconsidernecessarytocompletetheengagement.

正确答案:D,好医生助理微-信:xzs9523

答案解析:CPA-02703ExplanationChoice”d”iscorrect.Theauditordoesnotconsultwiththeclientaboutauditproceduresthatwillbeperformed.Choice”c”isincorrect.Sincetheengagementletterservesasacontractbetweentheauditorandcl

设f(x)处处可导,则下面命题正确的是()。

A、若,则必有

B、若,则必有

C、若,则必有

D、若,则必有

正确答案:D

行列式

A、-12

B、-9

C、-3

D、0

正确答案:C

房地产就是实物。

A、正确

B、错误

正确答案:B,小帮手薇-信[xzs9523]

答案解析:本题考查房地产的概念。房地产是指土地、建筑物及其他地上定着物,它是实物、权益、区位的综合体。参见教材P98。