Inspring,thetreesandplantsturngreen.Everythinglookssofresh.Itisagoodtimetoavoidthetouristcrowdsinsummerandautumn.Expecttemperaturesfrom10to25℃(50—77℉)。Summercomesandthebloomingflowersandcoloredleavesdotthemountains.TheGreatWallstandsoutclearlyinthestrongmountainsunlightlikeasilvernecklace.However,JulyandAugustarethemouthswhenmostoftheyear’srainfalls,sobringumbrellasandraincoatsincase.Whenfallcomes,themountainsarecoveredbycolorsofred,golden,yellowandbrown,creatingawonderfulpicture.Thisseasonisoftenrecommendedasthebestseasontovisit.Expecttemperaturesfrom10to20℃(50—68℉).Themountainsandthewallitselfareoftencoveredwithsnowinwinter,offeringagreatsnowyscene.Theweatherinthistimeoftheyearwillbeverycoldandtouristsaremuchfewer.Expecttemperaturesfrom0to10℃(32—50℉)。SomeTipsonwhentoVisit(1)____________.Therearetouristcrowdsinsummerandautumn,soit’sagoodtimetotravelin(2)__________whenthetemperaturesareexpectedtobe50-77℉.TheGreatWalllookslike(3)___________inJulyandAugustwhenmostoftheyear’srainfalls.Autumnisthe(4)_________tovisittheGreatWall.Peoplemayfeelverycoldduringthesnowydays,whenthewalliscoveredwithsnowinwinterwithatemperaturefrom(5)________.
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ApteryxCompanyLtd.ApteryxLtd.isasoftwaredevelopmentcompany.Wecreateanddevelopsoftwareapplicationsandsystems,whicharetheleadingproductsinthebusinessfields.Ourcurrentproductsincludemedicalimagingsolutionsandapplicationsforindependentmedicalpracticesandlargemedicalsuppliersbothathomeandabroad.Wealsoprovidesoftwaredevelopmentservice.ApteryxLtd.believesinafunandcreativecompanycultureandoffersgreatbenefitstoitsemployeesincludingin-servicecareertraining,freelunch,coffeeorteabreaks,greatretirementpackage,andarelaxedatmosphere.ApteryxLtd.isanEqualOpportunityEmployerofferingagreatworkenvironment,challengingcareeropportunityandattractivesalaries.Joinourteam!ApteryxLtd.313S.HighSt.,Ste200Akron,OH44308Web:http://www.apteryx.com/careersApteryxCompanyLtd.Typeofcompany:a______________(1)companyProducts:softwareapplicationsandsystemsServiceintendedfor:independent_________(2)practicesandsuppliers,bothathomeandabroadCompanyculture:funand_________(3)Benefitsoffered:1.in-servicecareer__________(4)2.freelunch,coffeeorteabreaks3.great_______(5)package4.ArelaxedatmosphereCompanywebsite:http://www.apteryx.com/careers
企业的( )有必要聘请公证的第三方─注册会计师,对企业所编制的具有粉饰财务状况、误导读者倾向的财务报表进行审计,并对报表编制是否恰当地反映企业的财务状况和经营成果出具报告。
A. 所有者
B. 管理者
C. 员工
D. 总经理
E. 关联方
前期差错的产生有诸多原因,常见的原因有( )。
A. 账户分类以及计算错误
B. 会计估计错误
C. 漏记已完成的交易
D. 对事实的忽视和误用
E. 提前确认尚未实现的收入或不确定已实现的收入
企业与关联方发生关联方交易,应当在附注中披露的信息有( )。
A. 交易的类型
B. 交易的金额
C. 定价政策
D. 未结算项目的金额、条款和条件
E. 未结算应收项目的坏账准备金额