在审计短期借款项目时，下列测试中属于实质性程序的有( )。 A．根据Q公司短期借款

When a CFA Institute member suspects a client or a colleague of planning or engaging in ongoing illegal activities, which of the statements about the actions that the member should take is most correct According to the CFA Institute Standards of Professional Conduct, the CFA Institute member should:（）

A. consult counsel to determine the legality of the activity.

B. consult counsel to determine the legality of the activity and disassociate from any illegal or unethical activity if the member has reasonable grounds to believe that the activity is illegal or unethical.

C. ignore the suspected illegal activity unless the suspected party is a CFA Institute member.

婴幼儿肺部易发生感染的主要原因应除外（）

A.黏毛纤毛活动差

B.肺含血丰富，含气少

C.肋骨呈水平位，呼吸肌不发达

D.细胞免疫能力低下

E.体液免疫能力差，尤其分泌型IgA减少

消费合作社

出入境检验检疫机构是主管出入境卫生检疫、动植物检疫、商品检验、鉴定、认证和监督管理的行政执法机构。( )

根据《行政许可法》规定行政许可的办理时间不得超过20天，20天内不能办理，经机关负责人批准可以延长10天。马某申请设立烟草专卖零售企业，向烟草专卖局申请，下列说法正确的是（）。

A.烟草专卖局应当在20天内予以办理

B.若马某的申请材料难以查证，烟草专卖局可以直接延长办理时间至30天

C.若发生地震，需要延长办理时间，烟草专卖局执法人员应向机关负责人申请

D.若发生地震，需要延长办理时间，烟草专卖局应于延长后向本级政府备案