题目内容

变更验资业务类工作底稿通常包括下列内容()。A.以资本公积、盈余公积、未分配利润转增注册资本及实变更验资业务类工作底稿通常包括下列内容()。

A. 以资本公积、盈余公积、未分配利润转增注册资本及实收资本的,或因合并、分立、注销股份等减少注册资本的,可选用财务报表审计工作底稿和设立验资业务类工作底稿,同时,还应当编制变更验资审验程序表
B. 前期的验资报告
C. 以货币、实物、知识产权、土地使用权等出资增加注册资本及实收资本的,注册会计师应当按照设立验资业务类工作底稿的要求执行
D. 前期的非货币出资已办理财产权转移手续的有关资料

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At the core of this debate is chairman Gerald Levin, 56, who took over from the late Steve Ross in the early 1990s. On the financial front, Levin is under pressure to raise the stock price and reduce the company's mountainous debt, which will increase to $ 17.3 billion after two new cable deals close. He has promised to sell off some of the property and restructure the company, but investors are waiting impatiently.
The flap over rap is not making life any easier for him. Levin has consistently defended the company's rap music on the grounds of expression. In 1992, when Time Warner was under fire for releasing Ice-T's violent rap song Cop Killer, Levin described rap as a lawful expression of street culture, which deserves an outlet. "The test of any democratic society," he wrote in a Wall Street Journal column, "lies not in how well it can control expression but in whether it gives freedom of thought and expression the widest possible latitude, however disputable or irritating the results may sometimes be. We won't retreat when we face any threats."
Levin would not comment on the debate last week, but there were signs that the chairman was backing off his hard-line stand, at least to some extent. During the discussion of rock singing verses at last month's stockholders' meeting, Levin asserted that "music is not the cause of society's ills" and even cited his son, a teacher in the Bronx, New York, who uses rap to communicate with students. But he talked as well about the "balanced struggle" between creative freedom and social responsibility, and he proclaimed that the company would launch a drive to develop standards for distribution and labeling of potentially objectionable music.
The 15-member Time Warner board is generally supportive of Levin and his corporate strategy. But insiders say some of them have shown their concerns in this matter. "Some of us have known for many, many years that the freedoms under the First Amendment are not totally unlimited," says Luce. "I think it is perhaps the case that some people associated with the company have only recently come to realize this."
An American senator criticized Time Warner for

A. its raising of the corporate stock price.
B. its self-examination of the soul.
C. its neglect of social responsibility.
D. its emphasis on creative freedom.

What was the war affair in late 1960s that made many American young people love to take up

A. The Korean War.
B. The Word War Ⅱ.
C. The Vietnam War.
D. The Gulf War.

下列关于对进一步审计程序性质选择的说法中,表述恰当的有()。A.注册会计师应当根据认定层次重大错下列关于对进一步审计程序性质选择的说法中,表述恰当的有()。

A. 注册会计师应当根据认定层次重大错报风险的评估结果选择审计程序
B. 评估的认定层次重大错报风险越高,对通过实质性程序获取的审计证据的相关性和可靠性的要求越高,从而可能影响进一步审计程序的类型及其综合运用。
C. 在确定进一步审计程序的性质时,注册会计师首先需要考虑的是财务报表层次重大错报风险的评估结果
D. 除了从总体上把握认定层次重大错报风险的评估结果对选择进一步审计程序的影响外,在确定拟实施的审计程序时,注册会计师接下来应当考虑评估的认定层次重大错报风险产生的原因

Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D . Mark your answers on ANSWER SHEET 1.
Parents now have a popular belief that schools are no longer interested in spelling. No school I have taught in has ever ignored spelling or considered it unimportant as a basic skill. There are, however, greatly different ideas about how to teach it or how much priority (优先) it must be given over general language development and writing ability. The problem is that how to encourage a child to express himself freely and confidently in writing without holding him back with the complexities of spelling.
If spelling becomes the only focal point of his teacher's interest, clearly a bright child will be likely to "play safe". He will be prone to write only words within his spelling range, choosing to avoid adventurous language. That's why teachers often encourage the early use of dictionaries and pay attention to content rather than technical ability.
I was once shocked to read on the bottom of a sensitive piece of writing about a personal experience: "This work is terrible! There are far too many spelling errors and your writing is illegible (难以辨认的). "It may have been a sharp criticism of the pupil's technical abilities in writing, but it was also a sad reflection on the teacher who had omitted to read the essay, which included some beautiful expressions of the child's deep feelings. The teacher was not wrong to draw attention to the errors, but if his priorities had centred on the child's ideas, an expression of his disappointment with the presentation would have given the pupil more motivation (动力) to seek improvement.
Teachers are different in their opinions about

A. the difficulties in teaching spelling.
B. the role of spelling in general language development.
C. the complexities of the basic writing skills.
D. the necessity of teaching spelling.

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