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【C12】

A. going
B. went
C. gone
D. goes

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Directions: There are three passages in this part. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice and mark the corresponding letter on the Answer Sheet with a single line through the center.
There is an English saying: "Laughter is best medicine." Until recently, few people took the saying seriously. Now, however, doctors have begun to look into laughter and the effects it has on the human body. (76) They have found that laughter really can improve people's health.
Tests were carried out to study the effects of laughter on the body. People watched funny films while doctors checked their heart, blood pressure, breathing and muscles. (77) It was found that laughter has similar effects to physical exercise. It increases blood pressure, the heart beating and breathing; it also works several groups of muscles in the face, the stomach, and even the feet. If laughter exercises the body, it must be beneficial.
Other tests have shown that laughter appears to be able to reduce the effect of pain on the body. In one experiment doctors produced pain in groups of students who listened to different radio programs. The group that tolerated the pain for the longest time was the group which listened to a funny program. The reason why laughter can reduce pain seems to be that it helps to produce a kind of chemicals in the brain which diminish both stress and pain.
As a result of these discoveries, some doctors in the United States now hold laughter clinics, in which they help to improve their patients' condition by encouraging them to laugh. They have found that even if their patients do not really feel like laughing, making them smile enough to produce beneficial effects similar to those caused by laughter.
It has been proved all of the following except that ______.

A. smiling does good to health
B. laughter can produce pain
C. there is a way to reduce pain
D. laughter can work the muscles in the feet

肾衰竭期()

注册会计师不能保证发现被审计单位会计报表中存在的全部错误和舞弊,不对会计报表的正确性负责,但是,如果注册会计师未能将会计报表中严重失实的错误和舞弊披露出来,则应负审计责任。()

A. 正确
B. 错误

企业2008年11月末部分账户的期末余额如下:“应付账款”明细账贷方余额60万元,“预付账款”总账账户贷方余额8万元,其中“预付账款”明细账借方余额为2万元,贷方余额为10万元。则月末编制的资产负债表中的“应付账款”项目填列()万元。

A. 58
B. 60
C. 68
D. 70

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