题目内容

媲美
林青
一朵雪花的体态是轻盈的,宛如六枚小银针,千针万线,给S大学校园绣出了合身的水晶外套。但是,正如童话世界也有缺陷一样,文史楼北墙畔一株年轻的龙柏,由于一夜风摧雪压,已经倾侧成30°斜角了。
远处走来几个身背照相机的年轻人二其中那位穿黑呢大衣的姑娘真美,一双亮晶晶杏核儿大眼,似湖?似星?谁也说不清,只惹得路人不时朝她张望。这群市大学生摄影协会会员准备捕捉大自然恩赐的美妙镜头,心情舒畅地说笑着,渐渐地走近这棵倾斜的龙柏。
“在文史楼前拍张雪景吧!”一个浑厚的男中音提议。
“不,这棵龙柏被风雪压斜了,缺乏自然美。”姑娘那双纤手朝不远处一指。“喏,到生物系的小植物园去,那儿不仅有龙柏,还有雪松、扁柏呢。”
她的声波在清冽的空间扩散,像清甜的冰糖渐渐融化。年轻人留下了一串无邪的笑声。
又一个竹骨梅肌的青年出现在文史楼前,衣服右下摆隐约可见斑驳的油画颜料污迹。他在欣赏雪景之余,猛然发现倾斜的龙柏,不满地轻声嘀咕:“搞环境保护的同志真马虎,昨晚下那么大的雪,竟没来校园巡视,他们对美的统一性的被破坏负有间接的责任!”这位美术爱好者凝视片刻,灵感的火花映亮心窗,他立刻打开速写本,涅着炭精棒,勾勒这棵龙柏的体态轮廓,准备回宿舍精心画一幅漫画,连画名也想好了,就叫做:《一株龙柏的控诉》。他离去时遗憾地摇头叹息,眼波里颤动着一丝失望的情绪。
微弱的阳光下,急匆匆地走来一个肩挎旧书包的青年工人,他是来旁听中文系选修课的。突然,一阵风吹拂龙柏树,扬起无数雪沫,洒在他头上、身上。青年工人仰脸看看那株龙柏.脚步放慢了,他一看手表立刻加快步伐走去。
一会,他带来一把铁锹、一截旧茅竹、橡皮带,手脚麻利地不停地劳作,那株倾斜的龙柏终于挺直了脊梁,牢牢地屹立在校园。
上课铃声响了。他疾步如飞地向教室奔去!
静谧。点点不同的浅蓝色脚印留在雪地里,组合成一行行无人辨识的文字,蕴藏着精致微妙的内涵。那株龙柏静静注视着面前的雪地,仿佛苦心思索关于美的神秘的定义。

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(一)资料2010年4月,某审计组对甲公司2009年度财务收支情况进行了审计。有关情况和资料如下:
1.每月末,由日常负责到银行取送单据的出纳员编制银行存款余额调节表。
2.审计人员对库存现金实施了监盘,具体安排是:审计人员提前一天将有关监盘要求告知出纳员;监盘时间安排在当日营业终了后;监盘时要求会计主管、出纳员在场:
由审计人员亲自清点现金和相关票据,并填制库存现金盘点表。
3.2009年5月至7月,由于会计人员休假,存货明细账由仓库保管员代记。
4.2009年12月31日,应收账款余额为4 000万元,由60笔赊销业务形成,审计人员按照时间顺序将这60笔赊销业务连续编号为ool至060,并随机抽取15笔进行审查。这15笔赊销业务账面余额为625万元,经审定实际应为600万元。
(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。
“资料1”所述情况违反了货币资金内部 控制的要求,具体是:

A. 实物控制
B. 业务授权控制
C. 职责分工控制
D. 凭证与记录控制

2010年2月,国务院发布了新修订的审计法实施条例,该条例的施行起始时问为:

A. 2010年3月1日
B. 2010年5月1日 C 2010年6月1日
C. 2011年1月1日

In an essay entitled “Making It in America” the author Adam Davison relates a joke from cotton country about just how much a modern textile mill has been automated: The average mill has only two employees today, “a man and a dog. The man is there to feed the dog, and the dog is there to keep the man away from the machines.
Davidson’s article is one of a number of pieces that have recently appeared making the point that the reason we have such stubbornly high unemployment and declining middle-class incomes today is largely because of the big drop in demand because of the Great Recession, but it is also because of the advances in both globalization and the information technology revolution, which are more rapidly than ever replacing labor with machine or foreign workers.
In the past, workers with average skills, doing an average job, could earn an average lifestyle. But, today, average is officially over. Being average is just won’t earn you what it used to. It can’t when so many more employers have so much more access to so much more above average cheap foreign labor cheap robotics, cheap software, cheap automation and cheap genins. Therefore, everyone needs to find their extra – their unique value contribution that makes them stand out in whatever is their field of employment.
Yes, new technology has been eating jobs forever, and always will. But there’s been an acceleration. As Davidson notes, “ In the 10 years ending in 2009, factories shed workers so fast that they erased almost all the gains of the previous 70 years; roughly one out of every three manufacturing jobs – about 6 millions in total – disappeared.”
There will always be change – new jobs, new products, new services. But the one thing we know for sure is that with each advance in globalization and the I.T. revolution , the beat jobs will require workers to have more and better education to make themselves above average.
In a world where average is officially over, there are many things we need to do to buttress employment, but nothing would be more important than passing some kind of G.I. Bill for the 21st century that ensures that every American has access to post-high school education.
The joke in Paragraph 1 is used to illustrate

A. the impact of technological advances
B. the alleviation of jobs pressure
C. the shrinkages of textile mills
D. the decline of middle-class incomes

A.chunkB.chipC.trailD.path

A. chunk
B. chip
C. trail
D. path

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