【单选题】【消耗次数：1】
注册会计师审计应收账款的目的，不应包括？
①
确定应收账款的存在性
②
确定应收账款记录的完整性
③
确定应收账款的回收期
④
确定应收账款在财务报表上披露的恰当性
参考答案：
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相关题目
【单选题】
注册会计师通过编制或索取应收账款账龄分析表来分析应收账款账龄以便分析判断？
①
坏账准备的计提充分性
②
赊销业务的审批情况
③
应收账款的可收回性
④
应收账款的真实性
【多选题】
如果母公司应收账款年末余额中有对子公司的应收账款，在年末编制合并财务报表时，应（ ）
①
将母公司的应收账款抵销
②
抵销母公司计提的坏账准备
③
抵销该子公司的应付账款
④
抵销该子公司对母公司的应付账款
⑤
将母公司应收账款中相当于该子公司应付母公司的部分予以抵销
【简答题】
应收账款的管理目标有哪些？应收账款政策包括哪些主要内容？
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Not until all the fish died in the river ___ how serious the pollution was.
①
did the villagers realize
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the villagers realized
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the villagers did realize
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The noise was so ____ that only those with excellent hearing were aware of it.
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dim
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soft
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threat
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notice
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Why not buy a cheaper one, ___ you don’t have enough money?
①
since
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because
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for
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I don’t think you’ll be able to understand this formula（公式）___ you finish school.
①
as if
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even
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With the popularity of smartphones, the micro blog __________ a good platform for the young to show themselves gradually.
①
becomes
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has become
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is becoming
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