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(三)A注册会计师负责审计甲公司2010年度财务报表。在编制和归整审计工作底稿时,A注册会计师遇到下列事项,请代为作出正确的专业判断。

在编制审计工作底稿时,下列各项中,A注册会计师通常认为不必形成最终审计工作底稿的是()。
A. A注册会计师与甲公司管理层对重大事项进行讨论的结果
B. A注册会计师不能实现相关审计标准规定的目标的情形
C. A注册会计师识别出的信息与针对重大事项得出的最终结论不一致的情形
D. A注册会计师取得的已被取代的财务报表草稿

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[简答题]
案例四

[背景材料]
某房屋建筑工程项目,建设单位与施工单位按照《建设工程施工合同(示范文本)》签订了施工承包合同。施工合同中规定:
(1)设备由建设单位采购,施工单位安装;
(2)建设单位原因导致的施工单位人员窝工,按18元/工日补偿,建设单位原因导致的施工单位设备闲置,按表6-1中所列标准补偿;

表6-1 设备闲置补偿标准表


[多项选择]坚持中国特色社会主义道路必须形成的各种所有制发展的新格局是
A. 协调发展
B. 平等竞争
C. 有强有弱
D. 相互促进
[单选题]系统误差的消除可采用( )。
A.选择合理的测量方法
B.重复测量的方法
C.提高操作人员工作的责任心
[判断题]依据《中国南方电网有限责任公司电力安全工作规程》,施工机具应按出厂说明书、铭牌和相关标准的规定测试、试运转和使用,在特殊情况下可以超负荷使用。 ( )
A.正确
B.错误
[多选题]下列关于法的基本特征的理解,正确的有()
A.法具有权利义务的一致性
B.法由专门的国家机关制定或认可
C.法规可以调整行为,也可以调整思想
D.法与道德、习惯不同,其实施由国家强制力予以保障
[单选题](B737ng)以下说法正确的是:
A. 驾驶舱活动窗的作用,是使维护人员方便进出驾驶舱
B.飞机设计活动窗的目的是,当飞机在地面没有开空调时,用来给机组通风换气
C.两个活动窗都可以从外面打开
D.只有右侧的活动窗可以从外面打开
[简答题]带式输送机为何装设制动器?有何要求?
[判断题]值班室严禁使用易燃、可燃液体助燃。
A.正确
B.错误
[单选题]空调系统螺杆机应检查压缩机()液位正常
A.A.制冷剂
B.B.水
C.C.润滑油
D.D.机油
[单项选择]下列各句中没有“结构混乱”语病的一句是______。
A. 随着市场经济的建立和不断完善,多年来曾被计划经济束缚下的农民也觉悟起来了
B. 一种使命感促使我们树立起攻克“非典”的信心,为无数患者寻找一片生命的绿阴
C. 两位律师指出,根据法庭调查的事实和东城分局刑警队及法制办出具的证明材料看,李冬是在并未被采取强制措施时就交代了自己的罪行
D. 新华社发出酵母丙氨酸转移核糖核酸人工合成在上海胜利完成的消息后,广大读者非常重视,科学界人士也非常重视,引起了强烈反响
[单选题]脚手架立杆纵距一般最大不超过()m。
A.2
B.2.5
C.3
D.3.5
E./
F./
[多项选择]能测量股票报酬率的共同变动程度的指标有( )。
A. 标准差
B. 相关系数
C. 方差
D. 协方差
[单选题]不属于预防高处坠落事故的措施是( )。
A.提升机具要经常维修保养、检查,禁止超载和违章作业
B.危险地段或坑井边、陡坎处增设警示、警灯、维护栏杆,夜间增加施工照明亮度
C.电动机械设备按规定接地接零
[单选题]关于中国梦,下列各项阐述不正确的一项是()。
A..中国梦既是国家和民族的梦,也是每一个中国人的梦
B.中国梦是追求和平的梦
C..实现中国梦,必须进行伟大斗争
D.中国梦的本质就是大同世界
[填空题]列车调度员发布行车调度命令,要( ),不得发布无关内容。
[判断题]论文的小改小革不属于技师论文写作的创造性要求。( )
A.正确
B.错误
[单选题]哪种疾病的病员排尿时可有尿频、尿急、尿痛?
A.肾炎
B.膀胱炎
C.尿失禁
D.尿潴留
[判断题]到达的行包要妥善保管,及时通知,准确验货,核对票据,正确交付。
A.正确
B.错误
[判断题]Management in America
Do it my way
NEW YORK
Cultural differences between Japanese and American managers have presented the biggest obstacles to Japanese companies investing in America.
A seminar for Japanese executives working in America was attended by 25 men, nearly all of them in identical dark suits. Despite the room’s stifling heating system, they resolutely refused to remove their jackets. Their coffee break lasted exactly the scheduled ten minutes. They did not ask any questions until after they had got to know one another a bit better at lunch. They were usually deferential and always polite.
A similar seminar for 25 Americans working for Japanese subsidiaries in America included eight women. Several of the men removed their jackets on entering the room. A ten- minute coffee break stretched beyond 20 minutes. Participants asked questions and several aggressively contradicted what the speakers had to say.
According to M
[单选题] 单选题 以下关于弹拨法正确的是
A. 弹拨法是指在拨法的基础上,施以弹动之力,拨而弹之,弹而拨之
B. 操作时指面不能与皮肤表面摩擦移动
C. 避免指甲着力及用力太过,以免擦破皮肤
D. 骨折的愈合期、急性软组织损伤者禁用
E. 以上都对
[单项选择]如何读取FMC的故障代码?
A. 在CDU的DATA页面中进入MDC页面
B. 在MFD上按下FORMAT键,然后进入MDC页面
C. 在PFD上按下FORMAT键,然后进入MDC页面
[单选题]转向架的抗侧滚系统限制车体相对于转向架的( )运动。
A.侧滚
B.摇头
C.点头
D.伸缩
[单选题]关于俯仰配平,以下说法哪种错误?
A. 前轮接地后,当俯仰姿态小于2.5°且5秒后,俯仰配平自动回到0
B. “俯仰配平”(PITCH TRIM)字样指示变为琥珀色表示俯仰配平卡阻
C. 转动俯仰配平轮不会断开自动驾驶
[判断题]在康明斯电子调速器调速板中,IDLE SPD旋钮是用来调整柴油机怠速的。()
A.正确
B.错误
[简答题](46) Many journalism critics have recently argued that American journalism is undergoing a profound change because it now regularly mixes entertainment with the news. Critics typically argue that this entertainment is in the form of sensationalistic celebrity-scandal. In fact, there is a long history of sensationalism in American journalism, a fact documented by several journalism historians. (47) But the main point of contemporary critics is that sensationalism and tabloid-style techniques, which were always present on the fringes of journalism, are now becoming the norm in American journalism, and are being adopted by so-called "mainstream" media as part of economic survival strategies in the cutthroat business climate of American mass media. These contemporary critics typically argue that there should be a rigid boundary between mainstream journalism and other kinds of mass communication such as tabloid journalism. (48) The critics imply that one kind of communicati
[单项选择]泛素可共价结合到带有不稳定氨基酸信号的蛋白质靠近()的裸露()残基上,使该靶蛋白带有多泛素链,从而为蛋白酶所降解。
A. N-端;Tyr
B. N-端;Lys
C. C-端;Lys
D. C-端:Tyr
[单选题] 年7月,胡锦涛同志在同新一届团中央领导班子成员和团十五大部分代表座谈时,向广大青年提出三点希望,即:( )。
A.忠诚党的事业,热爱团的岗位,竭诚服务青年
B. 勤于学习、善于创造、甘于奉献
C. 刻苦学习,踏实工作,自觉奉献
[单项选择]未经有关部门批准,医师擅自开办诊所,卫生行政部门可采取的措施不包括
A. 没收违法所得
B. 责令赔偿病人损失
C. 没收药品、器械
D. 吊销执业证书
E. 取缔
[单项选择]自发性气胸典型的临床症状是()。
A. 咳嗽、咳痰、咯血
B. 胸痛、干咳、咯血
C. 咳痰、咯血、呼吸困难
D. 胸痛、干咳、呼吸困难
E. 伴有哮鸣音的呼气性呼吸困难
[判断题]集成系统控制单元主要包括:中央控制单元,通讯控制单元,控制输出单元,
数据采集单元,数据存储单元。( )
A.正确
B.错误
[单项选择]The idea of public works projects as a device to prevent or control depression was designed as a means of creating job opportunities for unemployed workers and as a "pump-priming" device to aid business to revive. It was conceived during the early years of the New Deal Era (1933--1937). By 1933, the number of unemployed workers had reached about 13 million. This meant that about 50 million people--about one-third of the nation--were without means of support. At first, direct relief in the form of cash or food was provided these people. This made them recipients of government charity. In order to remove this stigma and restore to the unemployed some measure of respectability and human dignity, a plan was devised to create governmentally sponsored work projects that private industry would not or could not provide. This would also stimulate production and revive business activity.
The best way to explain how this procedure is expected to work is to explain how it actually worked when
A. was useless
B. was pouring money down the drain
C. lowered human dignity
D. provided business with initial impetus which would make it self-sufficient

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机械名称
台班单价/(元/台班)
补偿标准
大型起重机
1060
台班单价的60%