题目内容

注册会计师对华西公司的应收账款进行函证时,如果大额逾期的应收账款经第一次函证未回函,注册会计师应当提请华西公司全额计提坏账准备。()

A. 正确
B. 错误

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Sleep
We all know that the normal human daily cycle of activity is of some 7---8 hours' sleep alternating with some 16--17 hours' wakefulness and that, broadly speaking, the sleep normally coincides with the hours of darkness. Our present concern is with how easily and to what extent this cycle can be modified.
The question is no mere academic one. The case, for example, with which people can change from working in the day to working at night is a question of growing importance in industry where automation calls insistently for round-the-clock working of machines. It normally takes from five days to one week for a person to adapt to a reversed routine of sleep and wakefulness, sleeping during the day and working at night. Unfortunately, it is often the case in industry that shifts are changed every week; a person may work from 12 midnight to 8 am one week, 8 am to 4 pm the next, and 4 pm to 12 midnight the third and so on. This means that no sooner has he got used to one routine than he has to change to another4, so that much of his time is spent neither working nor sleeping very efficiently.
One answer would seem to be longer periods on each shift, a month, or even three months. Recent research by Bonjer of the Netherlands, however, has shown that people on such systems will revert to their normal habits of sleep and wakefulness during the weekends and that this is quite enough to destroy any adaptation to night work built up during the week.
The only real solution appears to be to hand over the night shift to a corps of permanent night workers whose nocturnal wakefulness may persist through all weekends and holidays. An interesting study of the domestic life and health of night-shift workers was carded out by Brown. She found a high incidence of disturbed sleep, digestive disorder and domestic disruption among those on alternating day and night shifts, but no abnormal occurrence of these symptoms among those on permanent night work.
The question raised in Paragraph 1 is "no mere academic one"

A. because Bonjer's findings are different from Brown's.
B. because sleep normally coincides with the hours of darkness.
C. because some people can change their sleeping habits easily.
D. because shift work in industry requires people to change their sleeping habits.

甲公司根据税收优惠政策向税务部门申请获得退回的所得税,在资产负债表日以后、财务报表批准报出日之前收到的应作为调整事项进行调整。()

A. 正确
B. 错误

社会中的各种规范,包括道德、宗教、习惯、政策、法律等。与其他社会规范相比,法具有自己的特征,下列关于法的特征的说法中不正确的是:

A. 只有经过公共权力机构亦即有权的国家机关的制定或认可才能成为法
B. 在国家权力所及的范围内,法具有普遍约束力
C. 法具有可诉性,但它不是判断一种规范是否属于法律的标志
D. 法以权利和义务为内容

Who may benefit from the Clinton-Nickles bill?

A. Only those enrolled in the federal program.
B. The estimated 95, 000 unemployed workers.
C. Just those exhausting their state-funded benefits.
D. Laid-off workers, with or without federal benefits.

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