(三)A注册会计师负责审计甲公司20×8年度财务报表。在设计和实施控制测试时,A注册

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问题:

(三)A注册会计师负责审计甲公司20×8年度财务报表。在设计和实施控制测试时,A注册会计师遇到下列事项,请代为做出正确的专业判断。

在确定控制测试的性质时,A注册会计师正确的做法有()。

A.当拟实施的进一步审计程序以控制测试为主时,应当获取有关控制运行有效性的更高的保证水平

B.根据特定控制的性质选择所需实施审计程序的类型

C.询问本身不足以测试控制运行的有效性,应当与其他审计程序结合使用

D.考虑测试与认定直接相关和间接相关的控制

考点:注册会计师审计注册会计师新制度审计真题2009年
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病毒的种类不应该包括下列的(  )

A.动物病毒

B.植物病毒

C.朊病毒

D.细菌病毒

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若将得分转化为等级,规定:得分低于59.5分评为“D”,59.5~69.5分评为“C”,69.5~89.5分评为“B”,89.5~100.5分评为“A”.那么这200名参加初赛的学生中,参赛成绩评为“D”的学生约有________个(直接填写答案).

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When I was about 13, my father would take me on short outings on Saturdays. On the way home, Dad  36  stopped at the Dairy Queen for 10-cent ice creams. I couldn’t  37 it, but I could pray from the   38  we started heading home to that corner where we would either go straight for the ice cream or  39  and go home empty-handed. That corner  40  either mouth-watering excitement or  41  .
On one special day, we were heading home, and again I was praying for the  42  sound of his offer. It   43 . “Would you like an ice cream today?” “That sounds great, Dad!” But then he said, “How would you like to  44  today?”
Twenty cents! My mind reeled(震惊). I could afford it. I got a weekly allowance of 25 cents, plus some  45  for odd jobs(零活). But  46 it was my money, ice cream wasn’t a good use of it. In a fit of  47 , I said, “Well, in that case, I guess I’ll   48  .”My father just said, “Okay, Son.”
But as we headed home, I realized how wrong I was and begged him to  49 . But he just said, “That’s okay, we don’t really need one.” I felt  50  for my selfishness and ungratefulness. He didn’t mind, or  51  act disappointed.
I   52 that generosity(慷慨)goes two ways and gratefulness sometimes costs more than “thank you”. On that day gratefulness would have cost 20 cents and it would have been the  53  ice cream I’d ever had.
I’ll tell you one more thing. We  54 another trip the next week. As we  55  the corner, I said, “Dad, would you like an ice cream today? My treat.”
小题1:
A.neverB.hardlyC.frequentlyD.strangely
小题2:
A.expectB.mentionC.waitD.get
小题3:
A.monthB.dayC.weekendD.moment
小题4:
A.finishB.driveC.turnD.return
小题5:
A.indicatedB.meantC.suggestedD.instructed
小题6:
A.angerB.shameC.happinessD.disappointment
小题7:
A.funnyB.surprisingC.interestingD.beautiful
小题8:
A.cameB.spokeC.wentD.flew
小题9:
A.serveB.treatC.buyD.provide
小题10:
A.extraB. limitedC.littleD.easy
小题11:
A.afterB.whileC.whenD.although
小题12:
A.sadnessB.regretC.curiosityD.selfishness
小题13:
A.acceptB.payC.passD.eat
小题14:
A.turn backB.keep upC.stop byD.give in
小题15:
A.unsatisfied B.embarrassed C.frightenedD.crazy
小题16:
A.evenB.neverC.onlyD.somehow
小题17:
A.knewB.learnedC.acknowledged(承认)D.found
小题18:
A.dearestB.worstC.cheapestD.best
小题19:
A.made outB.prepared forC.went onD.took up
小题20:
A.crossedB.leftC.cameD.approached
题型:多项选择题

患者青年女性,3天前上楼梯时发现双下肢力弱,1天前出现下肢力弱加重,同时双手麻木、力弱,今晨起床觉胸憋、气短,无二便异常。经检查确诊为格林-巴利综合征。

该患者如果出现胸憋、气短最可能的原因是()

A.冠状动脉供血不全

B.气胸

C.胸膜炎

D.呼吸中枢抑制

E.呼吸肌麻痹

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马克思说过:“最蹩脚的建筑师一开始就比最灵巧的蜜蜂高明的地方,是他在用蜂蜡建筑蜂房以前,已经在自己的头脑中把它建成了。”这段论述主要说明的是()

A.实践是客观的物质性活动

B.实践是有意识、有目的的能动性的活动

C.实践是在一定的社会关系中进行的社会活动

D.实践是一个不断变化发展的历史过程

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