A注册会计师负责审计甲公司2010年度财务报表。甲公司下设若干家子公司和联营公司。在审计关联方关系和交易时,A注册会计师遇到下列事项,请代为作出正确的专业判断。

在评估和应对与关联方交易相关的重大错报风险时,下列说法中,A注册会计师认为正确的是()。

A:所有的关联方交易和余额都存在重大错报风险 B:实施实质性程序应对于关联方交易相关的重大错报风险更有效,因此无须了解和评价与关联方关系和交易相关的内部控制 C:超出正常经营过程的重大关联方交易导致的风险属于特别风险 D:A注册会计师应当评价所有关联方交易的商业理由

化学降解法中,由于化学切割反应并非完全绝对的单一碱基特异性,因此除G,C残基外,A,T残基的位置需结合其他泳道的条带加以推断。

A残基的位置推断需结合的泳道是

A:A组 B:G+A组 C:G组和G+A组 D:C+T组 E:C组和C+T组

化学降解法中,由于化学切割反应并非完全绝对的单一碱基特异性,因此除G,C残基外,A,T残基的位置需结合其他泳道的条带加以推断。

T残基的位置推断需结合的泳道是

A:T组 B:G+A组 C:G组和G+A组 D:C+T组 E:C组和C+T组

某女性患者,45岁,因心悸就诊。查体,甲状腺右叶大小正常,左叶可触及一圆形结节,质地硬,约2cm×2cm,边界清楚,随吞咽活动,无血管杂音。T、T和TSH均正常。甲状腺显像呈热结节征象,结节周围及右叶甲状腺组织见轻度显影。

患者甲状腺素抑制试验显像见该热结节显像未见明显抑制,而结节周围和右侧甲状腺组织均不显影,如果T、T水平明显升高、TSH<0.01mIU/L。此时患者最可能的诊断是

A:Graves病 B:甲状腺癌 C:结节性甲状腺肿伴甲亢 D:甲状腺囊肿 E:Plummcr病 F:亚急性甲状腺炎

Starting a New Tradition

    Shantelle Davis is a nine-year-old girl in New York. On a cold night in December, her family is standing around the kitchen table while she lights a candle. The table is decorated with baskets of fruits and vegetables and ears of com for Shantelle and her two brothers.

    “This candle represents umoja, an African word that means being together,” Shantelle says. “That"s the most important thing for a family.”

    Tonight is the first night of Kwanzaa, and Shantelle is spending the holiday with her family. More than 5 million African Americans celebrate Kwanzaa every year from December 26 until January I. It"s a time when they get together with their families to think about their history and their ancestors in Africa 1.

    Kwanzaa is very unusual because it was started by one man. In 1966, an American named Maulana Karenga wanted a holiday for African-Americans to honor their culture and traditions. So he used words and customs fromAfricato create a new celebration. He took the name Kwanzaa from the words for “first fruits” in Swahili, an African language. At first, a few American families had small celebrations at home. Now there are also Kwanzaa events in schools and public places,and Kwanzaa has spread to other countries like Canada and Jamaica.

    The main symbol of Kwanzaa is a candleholder with seven candles, one for each of the principles of Kwanzaa. Each night, a family member lights one of the candles and talks about the idea it represents:being together, being yourself, helping each other, sharing, having a goal,creating, and believing. The candles are red, black, and green, the colors of Kwanzaa. The parents also pour drinks to honor family members who have died. On the last night of Kwanzaa, there is a big dinner with African food, and children receive small presents.

    Today people can buy Kwanzaa greeting cards and special Kwanzaa clothes. Stores sell Kwanzaa candles and candleholders. Some people don"t believe that Kwanzaa is a real holiday,because it"s so new. But other people say that customs and celebrations are always changing and that Kwanzaa shows what is important in people"s lives 2.

    Shantelle Davis says she likes Kwanzaa because it"s fun. “But I also learn new things every year," she says.

 

词汇:

ancestor  n.祖宗,祖先

be decorated with 由……所装饰

honor/ "ɒnə(r) / vt. 尊敬,使荣幸; n.荣誉,尊敬

ears of com玉米穗

candleholder/ "kændlˌhəʊldə / n.烛台

 

注释:

1.    It"s a time when they get together with their families to think about their history and their ancestors in Africa.这段时间里他们和家人待在一起缅怀他们的历史和非洲的祖先。

2.    ... shows what is important in people"s lives. ……展现了人们生活中重要的东西。

Kwanzaa is a holiday for African-Americans.

A:Right B:Wrong C:Not mentioned

Starting a New Tradition

    Shantelle Davis is a nine-year-old girl in New York. On a cold night in December, her family is standing around the kitchen table while she lights a candle. The table is decorated with baskets of fruits and vegetables and ears of com for Shantelle and her two brothers.

    “This candle represents umoja, an African word that means being together,” Shantelle says. “That"s the most important thing for a family.”

    Tonight is the first night of Kwanzaa, and Shantelle is spending the holiday with her family. More than 5 million African Americans celebrate Kwanzaa every year from December 26 until January I. It"s a time when they get together with their families to think about their history and their ancestors in Africa 1.

    Kwanzaa is very unusual because it was started by one man. In 1966, an American named Maulana Karenga wanted a holiday for African-Americans to honor their culture and traditions. So he used words and customs fromAfricato create a new celebration. He took the name Kwanzaa from the words for “first fruits” in Swahili, an African language. At first, a few American families had small celebrations at home. Now there are also Kwanzaa events in schools and public places,and Kwanzaa has spread to other countries like Canada and Jamaica.

    The main symbol of Kwanzaa is a candleholder with seven candles, one for each of the principles of Kwanzaa. Each night, a family member lights one of the candles and talks about the idea it represents:being together, being yourself, helping each other, sharing, having a goal,creating, and believing. The candles are red, black, and green, the colors of Kwanzaa. The parents also pour drinks to honor family members who have died. On the last night of Kwanzaa, there is a big dinner with African food, and children receive small presents.

    Today people can buy Kwanzaa greeting cards and special Kwanzaa clothes. Stores sell Kwanzaa candles and candleholders. Some people don"t believe that Kwanzaa is a real holiday,because it"s so new. But other people say that customs and celebrations are always changing and that Kwanzaa shows what is important in people"s lives 2.

    Shantelle Davis says she likes Kwanzaa because it"s fun. “But I also learn new things every year," she says.

 

词汇:

ancestor  n.祖宗,祖先

be decorated with 由……所装饰

honor/ "ɒnə(r) / vt. 尊敬,使荣幸; n.荣誉,尊敬

ears of com玉米穗

candleholder/ "kændlˌhəʊldə / n.烛台

 

注释:

1.    It"s a time when they get together with their families to think about their history and their ancestors in Africa.这段时间里他们和家人待在一起缅怀他们的历史和非洲的祖先。

2.    ... shows what is important in people"s lives. ……展现了人们生活中重要的东西。

Kwanzaa is a very old holiday.

A:Right B:Wrong C:Not mentioned

Starting a New Tradition

    Shantelle Davis is a nine-year-old girl in New York. On a cold night in December, her family is standing around the kitchen table while she lights a candle. The table is decorated with baskets of fruits and vegetables and ears of com for Shantelle and her two brothers.

    “This candle represents umoja, an African word that means being together,” Shantelle says. “That"s the most important thing for a family.”

    Tonight is the first night of Kwanzaa, and Shantelle is spending the holiday with her family. More than 5 million African Americans celebrate Kwanzaa every year from December 26 until January I. It"s a time when they get together with their families to think about their history and their ancestors in Africa 1.

    Kwanzaa is very unusual because it was started by one man. In 1966, an American named Maulana Karenga wanted a holiday for African-Americans to honor their culture and traditions. So he used words and customs fromAfricato create a new celebration. He took the name Kwanzaa from the words for “first fruits” in Swahili, an African language. At first, a few American families had small celebrations at home. Now there are also Kwanzaa events in schools and public places,and Kwanzaa has spread to other countries like Canada and Jamaica.

    The main symbol of Kwanzaa is a candleholder with seven candles, one for each of the principles of Kwanzaa. Each night, a family member lights one of the candles and talks about the idea it represents:being together, being yourself, helping each other, sharing, having a goal,creating, and believing. The candles are red, black, and green, the colors of Kwanzaa. The parents also pour drinks to honor family members who have died. On the last night of Kwanzaa, there is a big dinner with African food, and children receive small presents.

    Today people can buy Kwanzaa greeting cards and special Kwanzaa clothes. Stores sell Kwanzaa candles and candleholders. Some people don"t believe that Kwanzaa is a real holiday,because it"s so new. But other people say that customs and celebrations are always changing and that Kwanzaa shows what is important in people"s lives 2.

    Shantelle Davis says she likes Kwanzaa because it"s fun. “But I also learn new things every year," she says.

 

词汇:

ancestor  n.祖宗,祖先

be decorated with 由……所装饰

honor/ "ɒnə(r) / vt. 尊敬,使荣幸; n.荣誉,尊敬

ears of com玉米穗

candleholder/ "kændlˌhəʊldə / n.烛台

 

注释:

1.    It"s a time when they get together with their families to think about their history and their ancestors in Africa.这段时间里他们和家人待在一起缅怀他们的历史和非洲的祖先。

2.    ... shows what is important in people"s lives. ……展现了人们生活中重要的东西。

People spend a lot of time with their families during Kwanzaa.

A:Right B:Wrong C:Not mentioned

A/T和DFCS的关系是()

A:当DFCS控制速度时,A/T控制推力,当DFCS控制飞机升降姿态时,A/T控制速度 B:两套系统同时控制飞机的速度或姿态 C:DFCS控制飞机姿态,A/T控制飞机速度 D:DFCS控制飞机飞行剖面,A/T控制飞机推力

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