注册会计师收回的应收账款询证函存在差异,应当查明原因,有可能是登记入账的时间不同而产

题型:多项选择题

问题:

注册会计师收回的应收账款询证函存在差异,应当查明原因,有可能是登记入账的时间不同而产生的不符事项的有()

A.债务人由于某种原因将货物退回,而被审计单位尚未收到

B.债务人对收到的货物的数量、质量及价格等方面有异议而全部或部分拒付货款

C.询证函发出时,债务人已经付款,而被审计单位尚未收到货款

D.询证函发出时,被审计单位的货物已经发出并已作销售记录,但货物仍在途中,债务人尚未收到货物

考点:注册会计师第一章销售与收款循环的审计第一章销售与收款循环的审计题库
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督俞穴归属于

A.督脉
B.手太阳小肠经
C.足太阳膀胱经
D.足少阴肾经
E.足厥阴肝经

题型:多项选择题

原始社会时期,我国形成南稻北粟的农业布局的主要原因是()

A.自然条件的差异

B.人们不同的生活习惯

C.北方人喜好吃粟,南方人喜好吃稻

D.北方不产稻,南方不产粟

题型:多项选择题

Across the planet there are millions of people who engage in some type of meditation, the practice of concentrating and clearing the mind to bring the body into a state of peace, at least a semi-regular basis. For some, particularly among practitioners of Eastern religions such as Buddhism and Hinduism, this is part and parcel of their religious practice.

For others, particularly in Western cultures, meditation tends to be a response to stress. With the world economy approaching meltdown and people worried about their job or their ability to keep their home, it’s a way for people to attain a state of peace of mind and well-being.

For those interested in taking up the practice, instruction in meditation for beginners can be found in literally thousands of sources.

One of the most popular styles of mediation in the West, with classes offered in most major cities, is called Transcendental Meditation. TM, as it is known among its practitioners, first came to worldwide attention when the Beatles began practicing it in 1967. For direct, guided, personal instruction in meditation for the beginner, TM may be the hallmark.

Part of the confusion about how to practice meditation effectively is due to the fact that there are literally hundreds of techniques championed by various groups and individuals. As a general principle, it might be said that all meditation techniques seek to have the practitioner attain a state of consciousness that is different to our ordinary state of awareness. They attempt to train people to clear their minds and achieve a sense of inner peace. It sounds simple enough, but of the huge number of people experiment with meditation, very few are able to maintain its practice over the long haul. In most cases, this is due to frustration over the inability to experience any dramatic, instantly recognizable effects.

This is quite a sad state of affairs, that so few these days are willing or equipped to persist in something that doesn’t provide immediate life-changing results. It reflects a culture in which demands for discipline and sustained effort are considered unnecessary or even unfair. It is no surprise therefore that many people abandon their efforts at meditation before they have a chance to bear fruit.

But for anyone who does decide to take up this worthwhile practice, please remember. You must clear your mind, relax and “take it as it comes”. Maintain the practice with a sense of discipline and devotion, and eventually benefits of inner peace and calm will be yours.

小题1:The underlined part “part and parcel of” in paragraph 1 is nearest in meaning to ________.

A.closely associated with

B.very different to

C.usually sent from

D.an important element of小题2:The goal of meditation is ________.

A.to clear the mind

B.to practice a religion

C.to develop a technique

D.to carry out an experiment小题3:What can we infer about meditation from the passage?

A.It has two main types.

B.It is practiced by many famous artists.

C.Its benefits are not immediately obvious.

D.Most people find it a very good way to relax.小题4:According to the writer, what has attracted many Western people to meditation practices in recent years?

A.Their improved understanding of foreign culture.

B.The need to fill in their growing free time.

C.Increasing employment instability.

D.Migration from countries in which meditation is traditional.小题5:Who is the probable audience for this article?

A.Experienced meditation practitioners.

B.People interested in starting to learn meditation.

C.Buddhists and Hindus.

D.People who are very religious.

题型:多项选择题

下列关于结核分枝杆菌描述正确的是()

A.类脂质为胞壁中含量最多的成分

B.产生外毒素

C.产生内毒素

D.耐药性低

E.一般采用革兰染色

题型:多项选择题

渗流场内作用于计算截面以上的水压强集合称为( )。

A.静水压力

B.动水压力

C.扬压力

D.浪压力

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