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A公司为2004年在上海交易所上市的上市公司,其公司章程中明确规定:公司可对外提供担保,金额在100万元以上1000万元以下的担保,应当经公司董事会决议批准,甲为A公司的董事,未持有A公司股票。 2006年12月,A公司的股价跌入低谷,甲拟购入A公司10万股股票,因自有资金不足,甲向同为A公司董事的乙请求借款200万元。但乙提出:只有在有担保时,才愿意提供借款,甲请求A公司为其借款提供担保。 2006年12月20日,A公司召开董事会,A公司共有董事9人,出席会议的有6人(包括甲和乙)。董事会会议讨论了A公司未来经营计划等问题,并讨论了为甲提供担保的问题,董事会认为甲的经济状况良好,信用风险不大,同意为其借款提供担保。 2006年12月25日,甲在获得200万元借款之后,以每股22元的价格买入A公司股票10万股,并向公司报告。 丙在2007年1月5日买入A公司股票1万股,成为A公司的股东,丙从A公司的公告中发现了公司为甲提供担保及甲买卖本公司股票的事情后,于2007年1月9日要求A公司董事会收回甲买卖股票的收益,董事会一直未予以理会,为此,2007年2月12日,丙向人民法院提起了诉讼。 甲出售A公司股票的下列行为中,符合法律规定的有()。

A. 2007年1月5日,甲以每股26元的价格出售了3万股股票,并向公司报告
B. 2007年1月5日,甲以每股26元的价格出售了1万股股票,并向公司报告
C. 甲将股票买卖所得收益上缴给A公司
D. 甲可以获得股票买卖所得收益
E. 甲出售A公司股票所得收益归甲和乙共有

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Talking to Kids about SARS School age children may be learning about SARS from adults and the media, but may not know what to make of the situation, says a national health charity. The Lung Association says parents should take time to talk to their ____1____ and explain the facts about SARS and how to avoid the illness. The following is based on recommendations ____2____ Thursday by the Lung Association: Ask your children if they have heard ____3____ SARS at school, from friends, from TV, etc. Finding out what they already know can be a good ____4____ to start the conversation and to clear away any wrong ideas they might have about the illness and how it is spread. School age children are usually old ____5____ to understand concepts such as getting sick from germs and how to avoid illness. A simple reminder ____6____ to cough on people and to wash their hands often may be sufficient for younger kids. All children should be shown how to ____7____ their hands properly. Remember to keep it simple so ____8____ not to overwhelm children with information, but answer them truthfully. Kids can tell when you're not being honest or if your're hiding something, and sometimes the unknown can be more frightening than the ____9____ . Parents with anxious children will know how their kids will handle information on SARS and can tailor their discussion accordingly. One way to explain the illness is to tell children that SARS is like a bad breathing problem. It is ____10____ from a cold, but people can catch it in the same ways—such as coughing on someone, not washing your hands or sharing a glass with a sick person. ___8___内选项为()

A. about
B. different
C. as
D. way
E. not
F. truth
G. children
H. enough
I. how
J. wash
K. pass
L. released

ABC会计师事务所负责审计甲公司2013年度财务报表,审计项目组在审计工作底稿中记录了与公允价值和会计估计审计相关的情况,部分内容摘录如下: (1)为确定甲公司管理层在2012年度财务报表中作出的会计估计是否恰当,审计项目组复核了甲公司2012年度财务报表中的会计估计在2013年度的结果。 (2)甲公司年末持有上市公司乙公司的流通股股票100万股,账面价值为500万元,以公允价值计量。审计项目组核对了该股票于2013年12月31日的收盘价,结果满意。 (3)甲公司持有以公允价值计量的投资性房地产。审计项目组认为该项公允价值计量不存在特别风险,无须了解相关控制,聘请DEF资产评估公司对该投资性房地产的公允价值进行了评估。 (4)2013年末,甲公司针对一项未决诉讼确认了500万元预计负债。审计项目组作出的区间估计为550万元至650万元,据此认为预计负债存在少计50万元的事实错报。 (5)为减少利润总额和应纳税所得额之间的差异,甲公司自2013年1月1日起将固定资产折旧年限调整为税法规定的最低年限。审计项目组根据变更后的折旧年限检查了甲公司2013年度计提的折旧额,结果满意。 (6)审计项目组向管理层获取了有关会计估计的书面声明,内容包括在财务报表中确认或披露的会计估计和未在财务报表中确认或披露的会计估计。 针对上述第(1)至(6)项,逐项指出审计项目组的做法是否恰当。如不恰当,简要说明理由。

Talking to Kids about SARS School age children may be learning about SARS from adults and the media, but may not know what to make of the situation, says a national health charity. The Lung Association says parents should take time to talk to their ____1____ and explain the facts about SARS and how to avoid the illness. The following is based on recommendations ____2____ Thursday by the Lung Association: Ask your children if they have heard ____3____ SARS at school, from friends, from TV, etc. Finding out what they already know can be a good ____4____ to start the conversation and to clear away any wrong ideas they might have about the illness and how it is spread. School age children are usually old ____5____ to understand concepts such as getting sick from germs and how to avoid illness. A simple reminder ____6____ to cough on people and to wash their hands often may be sufficient for younger kids. All children should be shown how to ____7____ their hands properly. Remember to keep it simple so ____8____ not to overwhelm children with information, but answer them truthfully. Kids can tell when you're not being honest or if your're hiding something, and sometimes the unknown can be more frightening than the ____9____ . Parents with anxious children will know how their kids will handle information on SARS and can tailor their discussion accordingly. One way to explain the illness is to tell children that SARS is like a bad breathing problem. It is ____10____ from a cold, but people can catch it in the same ways—such as coughing on someone, not washing your hands or sharing a glass with a sick person. ___5___内选项为()

A. about
B. different
C. as
D. way
E. not
F. truth
G. children
H. enough
I. how
J. wash
K. pass
L. released

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