题目内容
E注册会计师是R公司2006年度财务报表审计的项目经理，在对审计工作底稿进行复核过程中，注意到以下事项，请代为做出正确的判断。
助理人员B编制了R公司制造费用各项日分析表：
助理人员通过查阅相关记录和现场查看发现本年度业务增长替换了一条旧的流水线，助理人员认为本年度Y公司的制造费用合理。()
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主要会计政策、会计估计中披露：按照《企业会计准则—固定资产》规定，本年度调整了固定资产折旧的计提方法，采用未来适用法进行了会计处理。()
财务报表项臼注释中披露的应收账款增减变动情况如下：()
2006年财务报表项目注释中披露的长期股权投资明细如下：()
W: How many guests can I bring with me？
M: You can bring up to three at any one time.
W: En, that's good.
M: Yes, well, we want to attract people to our club. Now, here is the changing rooms with showers and lockers for your clothes and things. Obviously, you don't have to leave your clothes in the lockers, but we strongly advise you to; it's much safer.
W: How much do the lockers cost？
M: Twenty cents. But you get the coin back when you take your things out. Right, and the tennis courts are around here to the left.
W: En, and we can play for an hour at a time？
M: You can book the courts for thirty minutes or an hour, but you can carry on playing until the next players arrive.
W: Of course. Oh, what about the caf6 or bar？
M: Yes, we have a club room which serves food and drink behind reception. The club room is open until eleven o'clock, but all players must leave the courts by ten o'clock.
W: En, that seems very good. Thank you very much for showing us around.
M: Pleasure!
Members of the club are required to ______.
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