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在调节银行存款项目时,应根据从银行获取的银行存款对账单和从丁公司获取的银行存款日记账编制银行存款余额调节表,并对余额调节表上列示的未达账项进行追查,以证实对公司管理层对银行存款项目的各种认定。具体来说,注册会计师通过对“企业已收款、银行未入账的金额”进行追查,除了不能证实( )认定外,能证实其余的三项认定。
D.“权利与义务”

A.“存在”
B.“完整性”
C.“计价和分摊”

【参考答案】

B
解析:追查的结果如果是银行最终未入账,说明企业的记录高估了银行存款余额,违反了“列报与披露”、“计价与分摊”认定。至于银行存款的“权利与义务“认定,那时随着“列报与披露”认定的成立而成立的。
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未分类题Population DensitiesThe average population density (密度) of the world is 47 persons per square milE.Continental densities range from no permanent inhabitants in Antarctica to 211 per square mile in EuropE.In the western hemisphere, population densities range from about 4 per square mile in Canada to 675 per square mile in Puerto Rico. In Europe the range is from 4 per square mile in Iceland to 831 per square mile in the Netherlands.Within countries there are wide variations of population densities. For example, in Egypt, the average is 55 persons per square mile, but 1,300 person inhabit each square mile in settled portions where the land is arable (适合耕种的).High population densities generally occur in regions of developed industrialization, such as the Netherlands, Belgium, and Great Britain, or where lands are intensively used for agriculture, as in Puerto Rico and JavA.Low average population densities are characteristic of most underdeveloped countries.Low density of population is generally associated with a relatively low percentage of cultivated lanD.This generally results from poor quality lands. It may also be due to natural obstacles to cultivation, such as deserts, mountains, or malaria-infested (疟疾横行的) jungles; to land uses other than cultivation, as pasture and forested land; to primitive methods that limit cultivation; to social obstacles.More economically advanced countries of low population density have, as a rule, large proportions of their populations living in urban areas. Their rural population densities are usually very low. Poorly developed countries of correspondingly low population density, on the other hand, often have a concentration of rural population living on arable land, which is as great as the rural concentration found in the most densely populated industrial countries.Which of the following area has the highest average population density?A.IcelanD.B.CanadA.C.Puerto Rico.D.Netherlands.

A.Within
B.
High
C.Low
D.
Low
E.This
F.
More
G.
Which
H.IcelanD.
B.CanadA.C.Puerto