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1 There are many arguments for and against television. The poor quality of its program is often criticized and TV commercials are also boring. So television is undoubtedly 1.__________ a great comfort to many lonely and elderly people. 2 The manager of a large office building had received many complains about elevator service in the building, but he engaged a group of engineers to study the situation 2.__________ and make recommendation for improvement. 3 We asked a lady, who replied that she thought you could tell a well-mannered person by the way they occupied the space around them――for example, when such a person walks down a street he or she is constantly unaware of others. Such people never 3.__________ bump into other people. 4 Until the very latest moment of his existence, man has been bound the planet on which he originated and developed. Now he has the capability to leave that planet and move out into the universe to those worlds which he has known previously only directly. 4.__________ 5 One major decision which faces the American students ready to begin higher education is the choice of attending a large university or a small college. The large university provides a wide range of specialized departments as well as numerous courses within such departments. The small college, therefore, 5.__________ generally provides a limited number of courses and specializations but offers a better student-faculty ratio, thus permitting individualized attention to students. 6 Music the Johnny has learned to appreciate as unpleasant is just dull noise to Jimmy――and quite 6.__________ possible, vice versa. 7 We are learning, finally, that silence is a natural resource and must be protected by law. It appears that we all find company in sound, if we all 7.__________ demand a little quiet from time to time. 8 The farmer aroused at down or before it and had much work to do, with his own muscles as his chief source of power. He used axes, spades and 8.__________ other complicated tools. 9 Whether women who have started a career will attain pay equality with men rests on at least two factors. First, will most of them continue part-time at their jobs after they have children? A 9.__________ break in their employment, or a decision to work part-time, will slow their raises and promotions as it would for men. 10 Whether true or not, the story illustrates the problem with idioms. They are almost possible to 10.__________ understand from the meanings of the individual words. And with English idioms, even the same words may have different meanings. 在10处填写改错内容。

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100%质量检查有:自检、互检、专检。

A. 正确
B. 错误

在人类历史的发展过程中,常常会出现一些难以预料的灾害、危机和风险,因此,如何应对这些灾害、危机和风险,就成了一个摆在人类面前的重要课题。 阅读下列材料: 材料一自秦汉以来,历代封建王朝为了巩固政权,始终把防灾救灾政策,作为一项基本国策加以实施,„„朝廷的救灾政策措施,主要包括赈济、减免赋税、抚恤安置、劝奖社会助赈等。自然灾害难以避免,但采取积极的预防措施,可以减轻危害。因此历代王朝都实行一些防灾对策,例如,兴修水利防范水旱潮灾、加强气象及灾情监测、推广防灾技术、储粮备荒„„。单靠政府救济灾民是不够的,采取多种方式动员社会力量助赈,便成了朝廷救灾的重要选择。宋代除继续推行劝奖民间纳粟助赈,元明清有八粟补官及捐纳制度,清代劝捐助赈格外突出。——摘编自《我国古代救灾防灾的经验教训》 材料二岁遇水旱,则遣官祈褥天神、地神、太岁、社稷。至于(皇帝)视旨圜丘(又称祭天台),即大雩(求雨祭名)之义。——摘自《清朝文献通考》 材料三由于集历代之大成,可以说,清代救灾措施是最为全面和完备的„„但由于官员腐败,执行不力,远远没有发挥与其完备制度相对等的功用,实践中各级官吏大发灾荒财的情况比比皆是。——摘编自《清代救灾法律制度述评》 材料四:1844年英国议会通过一项法令,规定8至13岁的儿童每天工作6.5小时,外加3小时教育时间;13至19岁的青工和女工每天工作12小时。1847年5月,十小时工作日的提案在下院通过,6月8日"十小时法案"得到王室批准成为法令。——《英国社会保障制度的建立》 材料五凡有水旱,(清朝统治者)略不可怜恤,坐视其饿莩流离,暴露如莽,„„有纵贪官污吏,布满天下,使剥民脂膏。——杨秀清《奉天讨胡檄布四方谕》 材料六1933年5月,国会通过了《联邦救济法》,成立了联邦紧急救济署。1935年8月通过的《社会保险法》,改变了过去有民间团体自助自救或由慈善团体提供救助的传统,开始了美国的“福利主义”实验。第二次世界大战后,英国经济与社会矛盾都演变到极其严重的地步。为了摆脱困境,寻求发展,工党政府采用“福利国家”政策,实施社会改革,可谓顺乎历史潮流的明智选择。 根据材料一、二,概括中国古代防灾、救灾的特点。

Y股份有限公司(以下简称Y公司)主要经营中小型机电类产品的生产和销售,采用手工会计系统,产品销售以Y公司仓库为交货地点。C和D注册会计师负责审计Y公司2017年度财务报表,于2017年12月1日至12月15日对Y公司的购货与付款循环内部控制进行了解、测试与评价。 资料一: C和D注册会计师在审计工作底稿中记录了所了解的有关采购与付款循环控制程序,部分内容摘录如下: (1)采购原材料须由请购部门编制请购单,采购部门审核请购单后发出预先连续编号的采购订单。采购的原材料经采购人员验收后入库,仓库人员收到原材料后编制预先连续编号的入库单,并交采购人员签字确认。 (2)应付凭单部门核对供应商发票、入库单和采购订单,并编制预先连续编号的付款凭单。会计部门在接到经应付凭单部门审核的上述单证和付款凭单后,登记原材料和应付账款明细账。月末,在与仓库核对连续编号的入库单和采购订单后,应付凭单部门对相关原材料入库数量和采购成本进行汇总。应付凭单部门对已经验收入库但尚未收到供应商发票的原材料编制清单,会计部门据此将相关原材料暂估入账。 资料二: C注册会计师负责对采购与付款循环的内部控制实施测试,并在审计工作底稿中记录了测试情况,部分内容摘录如下: (1)应付凭单部门在9月末编制了已验收入库但尚未收到供应商发票的原材料清单,会计部门据此将材料暂估入账,并在10月1日全额冲回。上述原材料清单显示已入库甲原材料1000公斤,单价为每公斤1300元。经核对批准发出的采购订单和入库单,数量和单价均相符,但C注册会计师注意到Y公司另需向运输单位支付该原材料的运费100000元。财务人员解释,由于原材料运费是与运输单位另行结算的,因此在原材料暂估入账时未予考虑,并且,在10月8日收到运输单位的运费发票时,Y公司已将运费计入该原材料的采购成本。C注册会计师在甲原材料明细账中找到了上述100000元运费的记录。 (2)原材料明细账显示,Y公司在11月27日购入乙原材料694公斤,金额为70000元(不含增值税)。C注册会计师注意到该原材料采购订单所列数量为700公斤,单价为每公斤100元(不含增值税),但相应的入库单所列数量为694公斤。财务人员解释,上述数量差异是运输途中损耗所致。按照Y公司原材料采购管理规定,乙原材料允许的入库检验差异率为±1%。 针对资料一第(1)至第(2)项,请指出哪一项与“已发生的购货业务均已记录”这一控制目标相关,并确定针对该控制目标的测试程序。

青壮年时期是人的生命最旺盛的时期。

A. 正确
B. 错误

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