题目内容
A注册会计师是J公司2005年度会计报表审计的外勤审计负责人，在审计过程中，需对负责应收款项审计的助理人员提出的相关函证问题予以解答，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。
对于J公司当年发生的应收账款，除非有确凿证据表明其收回的可能性不大，否则不能全额计提坏账准备。()
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Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)
Have you ever been afraid to talk back when you were treated unfairly？ Have you ever bought something just because the salesman talked you into it？ Are you afraid to ask someone for a date？
Many people are afraid to assert themselves, Dr. Alberti, author of Stand Up, Speak Out, and Talk Back, thinks it's because their self-respect is low. "Our whole set-up is designed to make people distrust themselves," says Alberti, "There's always 'superior' around a parent, a teacher, a boss who 'knows better'. There superiors often gain when they chip away at your self-image."
But Alberti and other scientists are doing something to help people assert themselves. They offer "assertiveness training" courses, AT for short. In the AT courses people learn that they have a right to be themselves. They learn to speak out and feel good about doing so. They learn to be more active without hurting other people.
In one way, learning to speak out is to overcome fear. A group taking an AT course will help the timid person to lose his fear. But, AT uses an even stronger motive—the need to share. The timid person speaks out in the group because he wants to tell how he feels.
Whether or not you speak up for yourself depends on your self-image. If someone you face is more "important" than you, you may feel less of a person. You start to doubt your own good sense. You go by the other person 's demand. But, why should you？ AT says you can get to feel good about yourself. And once you do, you can learn to speak out.
As used the first line, the phrase "talk back" means ______.
除法律特别规定外，特定对象以资产认购而取得的上市公司股份，自股份发行结束之日起12个月内不得转让。()
有以下程序： #include ＜iostream＞ using namespace std； class BASE { private： char c； public： BASE(char n)：c(n)；{} virtual～BASE() { cout＜＜c； } }； class DERIVED：public BASE { char c； p
发审委会议表决采取记名投票方式，表决票设同意票和反对票，发审委委员不得弃权。()
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