如果考虑审计重要性水平,假定甲公司只存在上述第④、⑤个事项,并且接受A和B注册会计师对第④个事项的审计处理建议(如果有),不接受第⑤个事项提出的审计处理建议(如果有),在不考虑其他条件的前提下,A和B注册会计师应出具何种类型的审计报告,并代为编制甲公司2×10年度财务报表的审计报告。
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三相电动机,其铭牌数据如下:PN=50kW,cosαN=0.8,ISt=2.6IN,UN=380V,设系统三相短路电流为5.3kA,环境温度为25℃。要求:
(1)若采用VV电缆,选择其截面。
(2)为该电动机选DW15型低压断路器。
The University of Newcastle offers international students the perfect combination of lifestyle. and learning.
Set in excellent bush-land just minutes away remarkable beaches, waterways and forests, both campuses of the University are well known for their academic(学术的) excellence and innovative(革新的) teaching. Not surprisingly, its graduates are in high demand.
The University of Newcastle attracts students and staff of the highest quality. Today more than 17,000 students study in one of 150 undergraduate and postgraduate courses offered by 11 faculties: Architecture; Art and Design; Arts and Social Science; Economics and Commerce; Education; Engineering; Law; Medicine and Health Sciences; Music; Nursing; and Science and Mathematics.
The University has two campuses: Callaghan(the largest campus) in Newcastle, and Central Coast at Ourimbah(halfway between Newcastle and Sydney), which supplies a growing region with its educational needs.
The University is also known worldwide for its problem-based learning programs. Used mainly in the Faculties of Medicine and Health Sciences, Nursing and Architecture, problem-based learning places students in small groups where they solve problems they are likely to face in their working lives. In other words, it gives a clearer purpose to learning.
The University of Newcastle
Location of the University: beautiful【46】surrounded by beaches, waterways and forests.
Total number of students: over【47】.
Number of the courses offered at the University:【48】.
The names of the two campuses:【49】.
Special characteristics of the University:【50】.
What is the second reasonfor the shonage of secretarial staff7. A(n) ______________decidingon seeretarial studies.
While on a space walk, there is a danger of being hit by ______.