A注册会计师是P公司2005年度会计报表审计的外勤审计负责人,在了解P公司基本情况后

题型:单项选择题

问题:

A注册会计师是P公司2005年度会计报表审计的外勤审计负责人,在了解P公司基本情况后,A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在编制审计计划过程中,A注册会计师需对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定,请代为做出正确的专业判断。在确定实质性测试的性质、时间时,如果注册会计师决定以余额测试为主,并将审计程序的执行主要安排在期末进行,表明注册会计师( )。

A.决定接受的检查风险水平为高水平

B.决定接受的检查风险水平为低水平

C.评估的控制风险水平为高水平

D.评估的控制风险水平为低水平

考点:注册会计师审计注册会计师审计10
题型:单项选择题

肝功能减退时应避免应用的药物包括()。

A.氯霉素

B.利福平

C.磺胺药

D.酮康唑

题型:单项选择题

电缆隧道两端均应设通往地面的安全出口;当其长度超过100m时,安全出口的间距不应超过80m。()

题型:单项选择题

成人男性体液总量占体重的( )

A.65%
B.55%
C.50%
D.60%
E.45%

题型:单项选择题

第三节:阅读理解(40分)

第一节:阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项。

How Americans Began to Eat Tomatoes

People have strange ideas about food. For example, the tomato is a kind of very delicious vegetable. It is one of useful plants that can be prepared in many ways. It has rich nutrition and vitamin in it. But in the 18th century, Americans never ate tomatoes. They grew them in their gardens because tomato plants are so pretty. But they thought the vegetable was poisonous (有毒的). They called tomatoes “poison apples.”

President Thomas Jefferson, however, knew that tomatoes were good to eat. He was a learned man. He had been to Paris, where he learned to love the taste of tomatoes. He grew many kinds of tomatoes in his garden. The President taught his cook a way for a cream of tomato soup. This beautiful pink soup was served at the President’s party. The guests thought the soup tasted really good. They never thought their president would serve his honored guests poison apples. Jefferson never spoke to his honored (忠实的) guests about the fact.

56. After you read the passage, which of the following do you think is true?

A. Americans never ate tomatoes after they began to plant them.

B. Americans didn’t eat tomatoes before 19th century.

C. Even now Americans don’t eat tomatoes.

D. In the 18th century Americans ate a lot of tomatoes.

57. The passage tells us that Jefferson was a President who learned to love the taste of tomatoes________.

A. while he was in Paris                                        B. when he was a little boy 

C. because his parents told him so                           D. from books

58. According to the text, _______ made the beautiful pink soup served at the President’s party?

A. the President himself     B. a French cook       

C. the President’s cook      D. the President’s wife

59. From the passage we know all the honored guests invited by Jefferson were________.

A. people from other countries   B. from France  

C. people of his own country     D. men only

60. According to the passage, which of the following is NOT true?

A. All of the guests knew the soup that was served at the President’s party was made of tomatoes.

B. All of the guests thought the soup which was prepared by the President’s cook was nice.

C. All of the guests thought the taste of the beautiful pink soup was nice.

D. None of the guests knew that their president would serve his honored guests poison apples.

题型:单项选择题

实体元数据是描述整个数据库的元数据,其内容不包括()

A.数据库区域采样原则

B.数据库有效期

C.数据时间跨度

D.量纲

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