题目内容
审计人员对该公司的媒炭制品进行审查时获得如下资料：全年共生产2000批产品，入账成本为5900000元，审计人员抽取其中的200批产品作为样本，其账面总价值为600 000元，审查时发现在200批产品中有52批产品成本不实，样本的审定价值为582000元，试运用单位平均数估计抽样方法(暂不考虑可容忍误差和可信赖程度)，估计本年度产品的总成本。是5820000元。()
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为加强在建工程项目的管理，要求审批人根据工程项目相关业务授权批准制度的规定，在授权范围内进行审批，不得超过审批权限。经办人在职责范围内，按照审批人的批准意见办理工程项目业务。对于审批人超越授权范围审批的工程项目业务，经办人虽无权拒绝办理，但在办理后，应及时向审批人的上级授权部门报告。()
A注册会计师负责审核L公司为申请发行股票而编制的2005年度盈利预测和内部控制的审核，L公司系生产润滑油的企业，由于近来国际市场和国内市场的油价和销售情况普遍不稳定，但是公司的管理层对上市充满信息，假定不考虑其他因素的影响，请依据《独立审计实务公告—第4号盈利预测审核》、《内部控制审核指导意见》判断A注册会计师针对下列情况进行审核的内容及得出的相关审核结论是否正确。
在L公司编制的盈利预测中，2005年度某产品的销售成本率较2004年度有大幅度下降。原因是：L公司拟使用国产原油替代以前使用的进口原油，国产原油的价格仅为进口原油价格的一半。A注册会计师在对L公司提供的国产原油性能、定价等相关资料进行审阅，并证实其可靠性后，得出以下审核结论：没有证据表明L公司关于该产品销售毛利率大幅度提高的假设是不合理的。()
Why was it necessary to rebuild London quickly？
The outbreak of severe acute respiratory syndrome (SARS, 非典), which has no known cure for 【C1】______ afflicted by it, has brought widespread panic to Singaporeans and has 【C2】______ altered the pattern of their daily life. The famous saying of President F.D. Roosevelt that "the only thing we have to fear is fear itself" aptly described the present 【C3】______ of mind of a large cross-section of Singaporeans and those in the worst-hit areas like Guangdong and Hong Kong. How does this much fearful illness impinge on the collective psyche of Singaporeans and how do they 【C4】______ with it？ It is, I believe, fair to say that it has 【C5】______ both the nobler and weaker sides of the Singaporean character. First, the well-deserved praise for the 【C6】______ and caring healthcare givers, both in the public and private sectors. They have 【C7】______ the pressure of it, especially during the early stage, with some of them 【C8】______ it and some are still fighting for their lives. 【C9】______ the much higher risks of contamination, they have continued to put their own safety aside, and that of their families too, and have 【C10】______ to perform. their professional responsibilities to the fullest. On the 【C11】______ side, numerous fellow Singaporeans have treated their healthcare professionals like plague. Our nurses, who 【C12】______ wear their uniforms in public with pride, had to endure taunts and hostile stares. Some even 【C13】______ them consciously. There were other overt discriminatory treatments meted out to medical staffs, which were utterly 【C14】______ and inexcusable. Fortunately, these unthinking Singaporeans were the 【C15】______ .Nonetheless, their attitudes have brought shame to the nation. At the other extreme, a large number of Singaporeans have already totally abstained 【C16】______ social activities with the coming of SARS. The repeated use of the term "super-infector" 【C17】______ the health authorities and the media to emphasize the transmission of this disease from one patient to numerous others was rather unfortunate and showed the 【C18】______ of sensitivity to the feelings of this poor victims and their family, especially when they were 【C19】______ agents in such transmission process. The transmission cycle could have 【C20】______ in a more sympathetic way which would still get the message across, and yet not stigmatize the unfortunate victims, who would have to live with this traumatic memory permanently.
【C1】
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