题目内容

Geography is the study of the relationship between people and the land. Geographers compare and contrast various places on the earth. But they also 【B1】 beyond the individual places and consider the earth as a whole. The English word geography means "to describe the earth. " 【B2】 geography books focus on a small area like a town or city. Others deal with a state, a region, a nation, or an 【B3】 continent. Many geography books deal with the whole earth. Another 【B4】 to divide the study of geography is to distinguish between physical geography and cultural geography. The former focuses on the natural world; the 【B5】 starts with human beings and studies how human beings and their environment act 【B6】 each other. But when geography is considered as a single subject, 【B7】 branch can neglect the other. A geographer might be described as one who observes, records, and explains the 【B8】 between places. If all places 【B9】 alike, there would be little need for geographers. We know, however, that no two places are exactly the same. Geography, 【B10】 is a point of view, a special way of looking at place.
【B1】

A. pass
B. reach
C. go
D. set

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A. 正确
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B注册会计师是W公司2006年度财务报表审计的项目负责人,2007年1月14日开始审计,在审计过程中,需对负责投资业务审计的助理人员提出的相关问题予以解答,并对其编制的有关审计工作底稿进行复核。请代为做出正确的专业判断。
W公司下列做法中,注册会计师不认同的是()。

A. 持有至到期投资期末的可收回金额小于其账面价值,w公司按照差额计提了持有至到期投资减值准备
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C. 可供出售权益工具原来计提了减值准备,在本年度价值回升了,w公司通过资本公积转回该减值准备
D. 交易性金融资产期末的公允价值小于账面价值,w公司将其作为公允价值变动损益处理

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