A注册会计师接受委托，对甲公司提供鉴证业务。A注册会计师遇到下列事项，请代为做出正确的专业判断。

在确定鉴证标准是否适当时，A注册会计师应当考虑的因素有（　）。

A:中立性 B:完整性 C:相关性 D:客观性

A注册会计师接受委托，对甲公司提供鉴证业务。A注册会计师遇到下列事项，请代为做出正确的专业判断。

A注册会计师无法将鉴证业务风险降至零，其主要限制因素有（　）。

A:内部控制的固有局限性 B:在获取和评价证据以及由此得出结论时涉及大量判断 C:选择性测试方法的运用 D:鉴证对象的特殊性

北京市A企业，与上海市的B企业有业务往来。一天，A通过邮局将一份重要邮件寄给B，现该邮件没能及时送达B，因此事给A造成了价值30万元的经济损失。

若A企业就损失赔偿与邮政企业发生争议，A企业可以( )。

A:要求邮局必须赔偿30万元 B:要求邮局的上级主管部门处理 C:直接向人民法院起诉 D:要求邮局必须在一周内提出解决方案

某大型物资管理部门打算实行仓库物流的自动化，可实施的方案有两个，这两个方案都可以达到仓库物流自动化的目标。但是，两方案初期投资额,年作业费用及寿命期不同（如下表所示）。基准收益率为12%。 已知 （P/A，12%，7）=4.564 （P/A，12%，13）=6.424 （A/F，12%，7）=0.09912 （A/F，12%，13）=0.03568 根据题意，回答下列问题：

A方案的费用年值是( )万元。

A:75.44 B:76.86 C:82.52 D:86.55

某大型物资管理部门打算实行仓库物流的自动化，可实施的方案有两个，这两个方案都可以达到仓库物流自动化的目标。但是，两方案初期投资额,年作业费用及寿命期不同（如下表所示）。基准收益率为12%。已知(P/A,12%,7)=4.564,(P/A,12%,13)=6.424,(A/F,12%,7)=0.09912,(A/F,12%,13)=0.03568。 根据以上资料，回答下列问题：

A方案的费用年值是( )万元。

A:75.44 B:76.86 C:82.52 D:86.55

男，2岁半。因上前牙肿痛就诊。检查: A|A大面积龋坏，唇侧牙龈红肿。D|D咬合面 深龋洞，牙龈正常，牙面软垢较多。X线片表 示:A|A牙冠低密度影响与髓腔相连，根尖周 低密度影像，其下方恒牙胚周围骨白线清晰完 整。D|D牙根尚未发育完成，根尖孔未闭合， 根尖周硬骨板清晰连续。

对A1A应采用的治疗方法是( )

A:牙髓切断术 B:根尖诱导成形术 C:间接牙髓治疗术 D:根管治疗术 E:拔除后间隙保持

某女性患者，58岁，因房室传导阻滞植入起搏器。图A为植入起搏器后3月复查的心电图，图B为植入起搏器后6月复查的心电图。

图A提示

A:右心房起搏 B:右心室起搏 C:左心房起搏 D:左心室起搏 E:双腔起搏

"I’ve never met a human worth cloning," says cloning expert Mark Westhusin from the cramped confines of his lab at Texas A & M University. "It’s a stupid endeavor.’ That’s an interesting choice of adjective, coming from a man who has spent millions of dollars trying to clone a 13-year-old dog named Missy. So far, he and his team have not succeeded, though they have cloned two calves and expect to clone a cat soon. They just might succeed in cloning Missy later this year--or perhaps not for another five years. It seems the reproductive system of man’s best friend is one of the mysteries of modem science.
Westhusin’s experience with cloning animals leaves him vexed by all this talk of human cloning. In three years of work on the Missyplicity project, using hundreds upon hundreds of canine eggs, the A&M team has produced only a dozen or so embryos carrying Missy’s DNA. None have survived the transfer to a surrogate mother. The wastage of eggs and the many spontaneously aborted fetuses may be acceptable when you’re dealing with cats or bulls, he argues, but not with humans. "Cloning is incredibly inefficient, and also dangerous," he says.
Even so, dog cloning is a commercial opportunity, with a nice research payoff. Ever since Dolly, the sheep, was cloned in 1997, Westhusin’s phone at A&M College of Veterinary Medicine has been ringing busily. Cost is no obstacle for customers like Missy’s mysterious owner, who wishes him remain unknown to protect his privacy. He’s plopped down $ 3. 7 million so far to fund the research because he wants a twin to carry on Missy’s fine qualities after she dies. But he knows her clone may not have her temperament. In a statement of purpose, Missy’s owner and the A&M team say they are "both looking forward to studying the ways that her clone differs from Missy."
The fate of the dog samples will depend on Westhusin’s work. He knows that even if he gets a dog viably pregnant, the offspring, should they survive, will face the problems shown at birth by other cloned animals: abnormalities like immature lungs and heart and weight problems. "Why would you ever want to clone humans," Westhusin asks, "when we’re not even close to getting it worked out in animals yet/
The Missyplicity project does not seem very successful probably because

A:there isn’t enough fund to support the research. B:cloning dogs is more complicated than cloning cats and bulls. C:Mr. Westhusin is too busy taking care of the business. D:the owner is asking for an exact copy of his pet.

"I’ve never met a human worth cloning," says cloning expert Mark Westhusin from the cramped confines of his lab at Texas A & M University. "It’s a stupid endeavor.’ That’s an interesting choice of adjective, coming from a man who has spent millions of dollars trying to clone a 13-year-old dog named Missy. So far, he and his team have not succeeded, though they have cloned two calves and expect to clone a cat soon. They just might succeed in cloning Missy later this year--or perhaps not for another five years. It seems the reproductive system of man’s best friend is one of the mysteries of modem science.
Westhusin’s experience with cloning animals leaves him vexed by all this talk of human cloning. In three years of work on the Missyplicity project, using hundreds upon hundreds of canine eggs, the A&M team has produced only a dozen or so embryos carrying Missy’s DNA. None have survived the transfer to a surrogate mother. The wastage of eggs and the many spontaneously aborted fetuses may be acceptable when you’re dealing with cats or bulls, he argues, but not with humans. "Cloning is incredibly inefficient, and also dangerous," he says.
Even so, dog cloning is a commercial opportunity, with a nice research payoff. Ever since Dolly, the sheep, was cloned in 1997, Westhusin’s phone at A&M College of Veterinary Medicine has been ringing busily. Cost is no obstacle for customers like Missy’s mysterious owner, who wishes him remain unknown to protect his privacy. He’s plopped down $ 3. 7 million so far to fund the research because he wants a twin to carry on Missy’s fine qualities after she dies. But he knows her clone may not have her temperament. In a statement of purpose, Missy’s owner and the A&M team say they are "both looking forward to studying the ways that her clone differs from Missy."
The fate of the dog samples will depend on Westhusin’s work. He knows that even if he gets a dog viably pregnant, the offspring, should they survive, will face the problems shown at birth by other cloned animals: abnormalities like immature lungs and heart and weight problems. "Why would you ever want to clone humans," Westhusin asks, "when we’re not even close to getting it worked out in animals yet"

A:there isn’t enough fund to support the research. B:cloning dogs is more complicated than cloning cats and bulls. C:Mr. Westhusin is too busy taking care of the business. D:the owner is asking for an exact copy of his pet.