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    <p class="MsoNormal">為實(shí)現(xiàn)2016年度營(yíng)業(yè)利潤(rùn)比上年提高50%<span>的目標(biāo)，華山公司管理層</span>2014年年初與某大客戶(hù)簽訂了長(zhǎng)期的固定價(jià)格銷(xiāo)售合同。對(duì)此，注冊(cè)會(huì)計(jì)師最應(yīng)關(guān)注（ ）認(rèn)定的重大錯(cuò)報(bào)風(fēng)險(xiǎn)。</p>
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    <p>2.【單選題】為實(shí)現(xiàn)2016年度營(yíng)業(yè)利潤(rùn)比上年提高35%的目標(biāo)，華山公司管理層2016年年初與某大客戶(hù)簽訂了一年期的固定價(jià)格銷(xiāo)售合同。對(duì)此，注冊(cè)會(huì)計(jì)師最應(yīng)關(guān)注（&nbsp;&nbsp; ）認(rèn)定的重大錯(cuò)報(bào)風(fēng)險(xiǎn)。</p>
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    · 發(fā)起提問(wèn) 瀏覽
    <p class="MsoNormal">注冊(cè)會(huì)計(jì)師審查華山公司財(cái)務(wù)報(bào)表的長(zhǎng)期借款項(xiàng)目中是否包含一年內(nèi)到期的借款，最適宜證實(shí)長(zhǎng)期借款項(xiàng)目（ ）認(rèn)定。</p>
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    ["\u5206\u7c7b\u548c\u53ef\u7406\u89e3\u6027","\u51c6\u786e\u6027\u548c\u8ba1\u4ef7","\u5206\u7c7b","\u622a\u6b62"]
    · 發(fā)起提問(wèn) 瀏覽
    <p class="MsoNormal">注冊(cè)會(huì)計(jì)師審查華山公司財(cái)務(wù)報(bào)表的長(zhǎng)期借款項(xiàng)目中是否包含一年內(nèi)到期的借款，最適宜證實(shí)長(zhǎng)期借款項(xiàng)目（ ）認(rèn)定。</p>
    會(huì)計(jì)網(wǎng)用戶(hù)
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    · 發(fā)起提問(wèn) 瀏覽
    <p class="MsoNormal">下列各項(xiàng)審計(jì)程序中，（ ）不能幫助注冊(cè)會(huì)計(jì)師證實(shí)華山公司應(yīng)收票據(jù)在財(cái)務(wù)報(bào)表中列報(bào)與披露的完整性認(rèn)定。</p>
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    <p class="MsoNormal">下列各項(xiàng)審計(jì)程序中，（ ）不能幫助注冊(cè)會(huì)計(jì)師證實(shí)華山公司應(yīng)收票據(jù)在財(cái)務(wù)報(bào)表中列報(bào)與披露的完整性認(rèn)定。</p>
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    ["\u9009\u53d6\u53d1\u8d27\u51ed\u8bc1\u8ffd\u67e5\u5230\u9500\u552e\u53d1\u7968","\u9009\u53d6\u9500\u552e\u53d1\u7968\u8ffd\u67e5\u5230\u5e94\u6536\u7968\u636e\u660e\u7ec6\u8d26","\u68c0\u67e5\u5e94\u6536\u7968\u636e\u660e\u7ec6\u8d26\u4f59\u989d\u5408\u8ba1\u662f\u5426\u4e0e\u603b\u8d26\u76f8\u7b...
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