应用分析方法审查应付账款期末余额变动合理性时，审计人员可采用的具体措施有______

短文改错。

     It was my 18th birthday yesterday. As the age is special for our teenagers, so my parents held a

birthday party for me at home. With my parents and some of my good friends attend my birthday party,

I really had unforgettable experience. We sang songs, dancing and played games together. We all

enjoyed ourselves very much. During the party, my parent told me that from then on I was no longer a

child and an adult. They also said I should be more independent and responsibly. Hearing their words, I

was greatly encouraged. It was just in that moment when I felt I was a grown-up.

____________________________________________________________________________

新生儿肝炎和先天性胆道闭锁在肝胆动态显像中的鉴别要点是()

A．肝脏显影是否清晰

B．肠道内放射性的出现是否延迟

C．胆囊是否显影

D．注射24小时内肠道是否有放射性出现

E．胆管有否扩张

常年财务顾问业务的主要服务内容包括：经济金融和产行业信息发布、金融/财务咨询、企业财务诊断分析、金融/财务专题培训等服务（）。

MM理论的创立者是莫迪格里尼和（）。

A.莫顿

B.米勒

C.夏普

D.马科维茨