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关于聚磷菌叙述不正确的是（）
1. 2. 3. Ⅰ. You are a document checker at the Advising Bank. Check the attached movement document, which was presented on Monday, 10 September, against the attached Documentary Credit. Assumptions: 1. All signatures are original. Ⅱ. There are no bank holidays in this period. Which of the following statements relating to the attached Transport Document are correct? A. 1) The document is acceptable with regard to transhipment. 2) The document is consistent with the Incoterm quoted. 3) The document is acceptable as an air transport document. 4) The consignor/consignee and notify parties are acceptable. (1)( ) 1) and 3) only (2)( ) 1) and 4) only (3)( ) 2) and 3) only (4)( ) 2) and 4) only B. 1) The description of goods complies with the Documentary Credit. 2) The Transport Document is clean. 3) Sufficient details regarding conditions of carriage are shown. 4) Late shipment effected. (1)( ) 1), 2) and 3) only (2)( ) 1), 2) and 4) only (3)( ) 1), 3) and 4) only (4)( ) 2), 3) and 4) only 4． C. 1) The documents were presented within 15 days of the Air Transport Document. 2) The documents were presented within the expiry date of the Documentary Credit. 3) The Transport Document is consigned directly to the buyer. 4) The Transport Document shows the actual date of dispatch 24 August. (1)( ) 1) and 3) only (2)( ) 1) and 4) only (3)( ) 2) and 3) only (4)( ) 2) and 4) only D. 1) Goods were dispatched on flight number BA 456. 2) The carrier is Skyline Enterprises. 3) This document is acceptable as a "Full Set" of Transport Documents. 4) The applicant may be able to acquire the goods without this document. (1)( ) 1) and 3) only (2)( ) 1) and 4) only (3)( ) 2) and 3) only (4)( ) 3) and 4) only E. 1) The shipper is acceptable against the Documentary Credit. 2) The Air Transport Document is a Negotiable Document. 3) The "On Board" stamp requires a signature. 4) The number of rolls shown is acceptable. (1)( ) 1) and 3) only (2)( ) 1) and 4) only (3)( ) 2) and 3) only (4)( ) 3) and 4) only
甲银行是A股上市公司，系ABC会计师事务所的常年审计客户。XYZ咨询公司是ABC会计师事务所的网络事务所。在对甲银行2017年度财务报表执行审计的过程中存在下列事项：A注册会计师担任甲银行2017年度财务报表审计项目合伙人。其于2017年10月按正常商业条件在甲银行开立账户，并购买10000元甲银行公开发行的三个月期非保本浮动收益型人民币理财产品。该理财产品主要投资于各类债券基金。针对上述事项，指出是否存在违反中国注册会计师职业道德守则的情况，并简要说明理由。
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