ACCA每日一小考26期题目+答案解析

which one of the following working papers would normally be retained on the permanent file maintained for a limited liability company audit client ?
A.copy of th e  memorandum and articles of association
B.minutes of shareholders' and management meetings
C.time  and fees budget
D.review of event after the year-end

正确答案  A
答案解析：
the copy of the memorandum and articles of association has the characteristic of a permanent file record-a working paper  that has continuing relevance .ALL others would be retained on the current file for the accounting period in question

GOP Muppets will cost you later,hogan interactive
Wouldn't it be fun to do a money dance around town, throwing borrowed hundred dollar bills to passers by, while arranging to have others pay for the adventure?
That,spaccio hogan milano, in essence, has been the Republicans' two step: Spend money you don't have, and cut taxes so you have even less then let future generations foot the bills. The beauty part is that the people who will eventually pay are currently more focused on their Tickle Me Ernie dolls than their future obligations as taxpayers.
There is something fundamentally immoral about this arrangement, which is one reason Democrats won back Congress in 2006. A few genuinely conservative Republicans understand the fiscal depravity of spending and not taxing. But in the view of the party leaders, only suckers pay their bills.
And they were out tapping their toes last week. President Bush and congressional Republicans blocked Democratic efforts to offset the costs of fixing the alternative minimum tax with new revenues. When Democrats took the majority in Congress, they vowed to honor the PAYGO rules meaning any spending or tax cuts must be matched by spending curbs or boosts in revenues.
"It is critical," the Concord Coalition,hogan interactive donna, a bipartisan group of deficit hawks,hogan online, wrote last month, "that Congress resist the pressure to weaken PAYGO by exempting a politically popular item such as AMT relief."
Of course, the AMT had to be fixed. Without the one year patch, an additional 19 million middle class Americans would have been charged a tax meant for rich people.
But Republicans forced a detour around the PAYGO rules. As a result, another $50 billion will be strapped onto the national debt.
And the White House spokeswoman praised Congress for passing the legislation "without raising taxes,collezione hogan."
We beg to differ with that analysis. Someone's taxes will pay back that $50 billion plus interest and we know whose. Furthermore,sandali hogan, the AMT fix was to be offset by closing a loophole that lets hedge fund managers pay taxes at lower rates than their chauffeurs. Sounds more like a strike for tax justice than an unfair burden on billionaires.
The Bush administration's religious prohibition against paying its bills has infected the Republican presidential race. Unlike Washington politicians, state officials don't have the luxury of spending more than they have. As governors,scarpe hogan online, Mitt Romney and Mike Huckabee both raised revenues to cover shortfalls in their state budgets. For the sin of fiscal responsibility,hogan world, the Republican free lunchers taunt them.
The Cato Institute has whacked Romney for balancing the Massachusetts budget in part by raising a bunch of fees. Romney has responded that the fees generated $240 million in new revenues, which were a mere drop in an oceanic $3 billion budget gap that he closed largely by other means.
The Club for Growth is bashing Huckabee over his tax policy in Arkansas. As governor, Huckabee raised more taxes than he cut; at the same time, he turned the state's $200 million budget shortfall into an $844 million surplus and repaired some roads that were in terrible shape. The biggest tax increases were forced by an Arkansas Supreme Court ruling on the state funding of school districts.
You'd think a record of balancing budgets under difficult circumstances would be a point of pride for a candidate. But that assumes you care about balanced budgets,scarpe hogan interactive, a value not deeply shared by most Bush Republicans. It's spend now,scarpe hogan online, and let the kids pay later. After all,hogan online outlet, the toddlers playing with their Sing Go Choo Choos will never know what hit them. Clippers, it hurts Chris Hansen bid in Seattle  Inside Sports BusinessStudy: Kosher is good for seafood sustainability Efficient, agile,hogan scarpe uomo, smart, Seattle steel mill keeps the fires burning相关的主题文章：

  
   but who is willing to find out.
  
   Grassley himself said it's de
  
   Consumer Electronics Show
  

who do a much better job than we do in covering everybody and in keeping costs down, and yet, some of the political opposition is so overheated. So we just have to calm down here, take two aspirin, go to bed, think about it in the morning. But I'm very optimistic.