ABC会计师事务所首次接受委托对甲公司20×9年度财务报表进行审计。在确定进一步审计

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问题:

ABC会计师事务所首次接受委托对甲公司20×9年度财务报表进行审计。在确定进一步审计程序的性质、时间和范围时,A注册会计师遇到下列事项,请代为做出正确的专业判断。

在审计过程中,注册会计师应当对显得异常的交易保持警惕,考虑是否存在以前未识别出的关联方。以下属于注册会计师应当关注的异常的交易的有( )。

A.交易价格明显高于或低于本行业平均水平

B.大量购入并不需要的材料或滞销的商品

C.未签订购货合同但定期向第三方支付预付款的交易

D.与某一供应商经常发生大额交易

考点:注册会计师审计注册会计师审计
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两点的距离是连接两点间的(    )。

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投保人、被保险人未按照约定履行其对保险标的安全应尽的责任的,保险人有权要求增加保险费,但不能解除合同。

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Children’s literature traces its beginnings to preliterate times, when ancient storytellers passed tales and legends from generation to generation in the oral tradition. William Caxton, who established England’s first printing press, published books of etiquette, fables and legends. However, these didn’t constitute a body of work that could be considered literature for children. Because children at that time were considered "miniature adults", books were didactic in nature. The content for young readers consisted mainly of religious instruction, rules of behavior, ethical messages, and moral platitudes. In 1774, Englishman John Newberry changed children’s publishing when he began to create books with attractive formats, quality illustrations, and sturdy bindings, that were designed primarily for children to enjoy. The oldest, and most prestigious award given for children’s books published in America, is the Newberry Medal.
In the following century, children’s literature began to bloom. Hans Christian Andersen’s wonderful stories like "The Ugly Duckling", and "The Little Mermaid", and Grimm brothers collected two volumes of German folktales that included stories such as "Snow White" and "Rumpelstiltskin". Childhood came to be recognized as a joyful and carefree period of life, and books celebrating it began to be published. Charles Dodgson (Lewis Carrol) wrote the fantasy "Alice in Wonderland", the first book that was intended purely for children’s enjoyment without any pretense of instruction. Edwards Lear’s books of nonsense poetry delighted both young and old readers. In North America, books for a young audience were becoming popular as well. Kate Douglas Wiggin wrote "Rebecca of Sunnybrook Farm", Louisa May Alcott wrote "Little Women", and Samuel Clemens (Mark Twain) created Tom Sawyer and Huckleberry Finn. By the end of the century, the pious and moralistic books of earlier times had been replaced by writing designed to amuse and entertain a young audience. In the 1800s color printing was introduced, and by the middle of the 19th century, the rough illustrations that characterized earlier children’s books had been replaced by works of art that captured the word and some of the story.

According to the passage, what changed children’s publishing in 1774

A.The Newberry Medal.

B.Some books began to be produced mainly for children to enjoy.

C.Some books had attractive formats, quality illustrations and sturdy bindings.

D.Some books no longer contained religious instruction rules of behavior, ethical messages and moral platitudes.

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聚合物分子量增加材料蠕变性能增加。

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下列语句序列执行后,j的值是______。
public class ex2

public static void main(String[] args)

int j=2, i=5;
while( j<i--)
j++;
System.out.println(j);


A. 3 B. 2 C. 4D. 5

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