B注册会计师负责对乙公司20×8年财务报表进行审计，B注册会计师出具审计报告的日期为20×9年3月15日，财务报表报出日为20×9年3月20日。在审计过程中，B注册会计师遇到下列事项，请代为做出正确的专业判断。
B注册会计师了解到的下列资产负债表日后事项，属于非调整事项的有（）。| As they grow older, most people wonder
how increasing age will affect intelligence. Can people in middle age and beyond
expect to think as effectively and to solve problems as efficiently as they have
in the past One of the difficulties in comparing the intellectual functioning of people at different ages is the problem of cohort((具有相同特征的)一群人) effects. Different age groups in the population have experienced different historical events (wars, exposure to television, and so on) as well as changes in the general standard of living. Different scores that people of varying ages achieve on intelligence tests could be partly due to changes in diet, housing, or health care or, even more likely, to the amount and quality of education. Since the beginning of this century, there has been a trend for more people to go to school and to r A. Keeping higher levels of functioning throughout adulthood can guarantee high performance in old age. B. Coronary heart disease can change cognitive abilities greatly. C. All the people have more or less the same intellectual change over the tire span. D. Changes in environment can affect the intellectual functioning for many people. [判断题]（ ）按中一活载及以前荷载标准设计的桥涵,检定承载系数“K”以中一活载标准进行检算。
A.正确 B.错误 [多选题]华为 eSight 网管软件都支持哪些设备发现方式？（多选）
A.指定某个 IP 地址 B.指定某个 IP 地址段 C.指定产品型号 D.通过 EXCEL 表格（指定 IP 地址）进行导入 [多选题]提高服务质量的常用策略有( )。
A. 标准跟进 B. 重视用户体验 C. 关系营销 D. 蓝图技巧 [单选题]《道岔综合维修验收评分标准》规定:护背距离超过容许限度,每处扣( )分。
A.4 B.6 C.16 D.41 [简答题]农化服务费用报销
[单选题]根据《配电安规》，配电设备检修，若无法保证安全距离或因工作特殊需要，可用与带电部分直接接触的（ ）隔板代替临时遮栏。
A.绝缘 B.木质 C.塑料 D.泡沫 [判断题]对夏天用清水、冬天用柴油进行试压,并且冬天采取防冻措施。
A.正确 B.错误 [单选题]我国《ATA单证册》的担保协会和出证协会是（ ）.
A.商务部 B.中国国际贸易促进委员会 C.中国国际商会 D.海关总署 我来回答: 提交
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