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。

下列各项中，影响A注册会计师可获取证据的数量和质量的因素有（　）。

A:鉴证对象和鉴证对象信息的特征 B:与鉴证业务相关的资料的可获得性 C:客观环境或甲公司管理层是否施加限制 D:A注册会计师的专业胜任能力

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

下面的短文后有2项测试任务：(1)第23～26题要求从所给的6个选项中为第2～5段每段选择1个最佳标题；(2)第27～30题要求从所给的6个选项中为每个句子确定1个最佳选项。
Money or Friendship or Both
1. Friends and money don’t mix. It’s a dangerous combination since a fight over money is one of the fastest ways to end a friendship. But what if a friend asks you to lend him or her some money If you don’t lend your friend the money, you risk losing the friend. If you do lend your friend the money, you risk losing both the friendship and your money.
2. We have to face facts, so here are some situations you might run across with your buddies(伙伴) and some helpful tips(忠告)on how to deal with them. Think about why this person needs to borrow in the first place. If he is always living beyond his means, it is his fault, not yours. Any Sensible person would not put himself in a position of debt so often. So simply say "no" to this friend. Even if your friend really needs that money for emergency use and you are willing to help him, before you dive into your pocket, follow this reality check: Do you have the extra money Are you sure you don’t need it Are you willing to write off that amount if it’s not returned If your answers are negative, do yourself a favor and say "no".
3. Let’s assume you can’t stand saying "no" to your friend because you don’t want him living off cat food. What do you do Write down these details on a sheet of paper before opening up your wallet: Amount of the loan. Date of the loan. Time of repayment. Amount of interest (if any). Lender’s and borrower’s signature. This will at least keep the borrower from forgetting the loan so easily, If your friend’s loan is past due, it’s important that you ask him—and it’s actually not rude. The longer you wait, the more you brood (忧伤) ,and the more your resentment builds.
4. You can send him a friendly reminder via E-mail. Tell him something like "I’m going over my bank account and I’m just wondering when we’ll be able to settle that money thing. " E-mail saves you from an uncomfortable face-to-face confrontation. There is almost no chance of turning a bad reaction into an argument. Unlike a public conversation, an E-mail message will always be private.
5. After asking two or three times, you might have to write it off and the friendship with it. That’s what happens. If he just doesn’t have the money or is unwilling, then what kind of friend is that

A:Time to Break off a Friendship B:Unconditional Assistance to Friends in Need C:Things to Consider When You Have to Say "No" to Your Friend D:Things to Think over When You Don’t Want Your Friend to Eat Cat Food E:Strategies for Borrowing Money F:Advantages of E-mail in Handling Money Issues

下面的短文后有2项测试任务：(1)第23～26题要求从所给的6个选项中为第2～5段每段选择1个最佳标题；(2)第27～30题要求从所给的6个选项中为每个句子确定1个最佳选项。
Money or Friendship or Both
1. Friends and money don’t mix. It’s a dangerous combination since a fight over money is one of the fastest ways to end a friendship. But what if a friend asks you to lend him or her some money If you don’t lend your friend the money, you risk losing the friend. If you do lend your friend the money, you risk losing both the friendship and your money.
2. We have to face facts, so here are some situations you might run across with your buddies(伙伴) and some helpful tips(忠告)on how to deal with them. Think about why this person needs to borrow in the first place. If he is always living beyond his means, it is his fault, not yours. Any Sensible person would not put himself in a position of debt so often. So simply say "no" to this friend. Even if your friend really needs that money for emergency use and you are willing to help him, before you dive into your pocket, follow this reality check: Do you have the extra money Are you sure you don’t need it Are you willing to write off that amount if it’s not returned If your answers are negative, do yourself a favor and say "no".
3. Let’s assume you can’t stand saying "no" to your friend because you don’t want him living off cat food. What do you do Write down these details on a sheet of paper before opening up your wallet: Amount of the loan. Date of the loan. Time of repayment. Amount of interest (if any). Lender’s and borrower’s signature. This will at least keep the borrower from forgetting the loan so easily, If your friend’s loan is past due, it’s important that you ask him—and it’s actually not rude. The longer you wait, the more you brood (忧伤) ,and the more your resentment builds.
4. You can send him a friendly reminder via E-mail. Tell him something like "I’m going over my bank account and I’m just wondering when we’ll be able to settle that money thing. " E-mail saves you from an uncomfortable face-to-face confrontation. There is almost no chance of turning a bad reaction into an argument. Unlike a public conversation, an E-mail message will always be private.
5. After asking two or three times, you might have to write it off and the friendship with it. That’s what happens. If he just doesn’t have the money or is unwilling, then what kind of friend is that

A:Time to Break off a Friendship B:Unconditional Assistance to Friends in Need C:Things to Consider When You Have to Say "No" to Your Friend D:Things to Think over When You Don’t Want Your Friend to Eat Cat Food E:Strategies for Borrowing Money F:Advantages of E-mail in Handling Money Issues

下面的短文后有2项测试任务：(1)第23～26题要求从所给的6个选项中为第2～5段每段选择1个最佳标题；(2)第27～30题要求从所给的6个选项中为每个句子确定1个最佳选项。
Money or Friendship or Both
1. Friends and money don’t mix. It’s a dangerous combination since a fight over money is one of the fastest ways to end a friendship. But what if a friend asks you to lend him or her some money If you don’t lend your friend the money, you risk losing the friend. If you do lend your friend the money, you risk losing both the friendship and your money.
2. We have to face facts, so here are some situations you might run across with your buddies(伙伴) and some helpful tips(忠告)on how to deal with them. Think about why this person needs to borrow in the first place. If he is always living beyond his means, it is his fault, not yours. Any Sensible person would not put himself in a position of debt so often. So simply say "no" to this friend. Even if your friend really needs that money for emergency use and you are willing to help him, before you dive into your pocket, follow this reality check: Do you have the extra money Are you sure you don’t need it Are you willing to write off that amount if it’s not returned If your answers are negative, do yourself a favor and say "no".
3. Let’s assume you can’t stand saying "no" to your friend because you don’t want him living off cat food. What do you do Write down these details on a sheet of paper before opening up your wallet: Amount of the loan. Date of the loan. Time of repayment. Amount of interest (if any). Lender’s and borrower’s signature. This will at least keep the borrower from forgetting the loan so easily, If your friend’s loan is past due, it’s important that you ask him—and it’s actually not rude. The longer you wait, the more you brood (忧伤) ,and the more your resentment builds.
4. You can send him a friendly reminder via E-mail. Tell him something like "I’m going over my bank account and I’m just wondering when we’ll be able to settle that money thing. " E-mail saves you from an uncomfortable face-to-face confrontation. There is almost no chance of turning a bad reaction into an argument. Unlike a public conversation, an E-mail message will always be private.
5. After asking two or three times, you might have to write it off and the friendship with it. That’s what happens. If he just doesn’t have the money or is unwilling, then what kind of friend is that

A:Time to Break off a Friendship B:Unconditional Assistance to Friends in Need C:Things to Consider When You Have to Say "No" to Your Friend D:Things to Think over When You Don’t Want Your Friend to Eat Cat Food E:Strategies for Borrowing Money F:Advantages of E-mail in Handling Money Issues