题目内容
审计助理人员在对“存货”项目进行实质性测试过程中，对有关数据进行了审查，请代为做出专业判断。
甲注册会计师对K公司存货成本审计时，发现年末A材料账面金额为120万元，大大高于每月平均水平，因此决定重新计算确认。K公司2005年12月份的有关A材料增减变动情况如下：2005年12月1日，A材料期初余额为560000元，“材料成本差异”科目借方余额为45000元，A材料计划成本120元，本月10日进货1500公斤，单价100元，材料款150000元，运输费5000元；1月20日进货2000公斤，进价130元，材料款260000元，运费10000元。本月18日和25日车间分别领用了2000公斤。甲注册会计师对期末存货(A材料)应作的调整为()。
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套期保值之所以有助于规避价格风险，是因为现货价格和期货价格之间的差额会在期货合约到期之前一直保持不变。()
Section B
Directions: There are 2 passages in this section. 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.
Most people don't enjoy facing the difficult situations that sometimes occur with co-workers in the workplace. Such situations may arise from honest disagreements over design or engineering issues, personnel or benefits matters, management decisions or actions, or from any other situation where human impressions and objectives differ.
There could be double trouble for engineers who are more likely to feel at home with electrons and bytes(信息组), and behave in highly predictable ways, than with coworkers, who often appear arbitrary and unpredictable. For those of us who have internalized the strict and measurable rules of the physical world, dealing with other people can be both disappointing and frustrating.
Yet how you manage situations of conflict with your coworkers could have a significant impact on your career, often even more than your engineering prowess or your design skills. Those who deal successfully with potential conflicts are far more likely to receive added responsibilities and promotions, in addition to the pay increases and respect that come with them. On the other hand, not dealing successfully with conflict can potentially relegate you to a career backwater, with technical challenges and high pay passing you by.
Why is dealing with conflict an important skill today？ It's primarily because there's more of it now than in the past. Workers of all types are more likely to speak up for their own ideas or actions, rather than follow the dictating corporate chain of command. Conflict also sometimes arises as a result of unclear company goals, or when those goals aren't shared equally by all. Rather than working for a single common good, employees and managers seek individual goals, such as promotion, job security, experience, money, and even the proverbial free lunch.
Not only is actual conflict greater today, but even the potential for interpersonal conflicts in the workplace is far greater than at any time in the past. One reason for this is increased time-to-market pressures. The need to rapidly make decisions, establish an engineering direction, and meet project milestones adds elements of tension and stress to an already difficult endeavol.
This makes the workplace a potential minefield for interpersonal conflict. It's especially apparent to an engineer in a position of responsibility, like a project leader or an engineering manager. For an engineer who must work with others to complete a project, the need to man- age conflict can spell the difference between success and failure.
Which of the following statements is true according to the passage？
施工作业质量的检验是贯穿整个施工过程的最基本的质量控制活动，以下说法正确的是()。
是将系统化的、规范的、可定量的方法应用于软件的开发、运行和维护的过程，它包括方法、工具和过程3个要素。ISO9000是由ISO/TCl76制定的关于(9)和质量保证的国际标准。CMM提供了一个框架，将软件过程改进的进化步骤组织成5个成熟度等级。除第1级外，每个等级都包含了实现该成熟度等级目标的若干(10)。在软件开发的各种资源中，(11)是最重要的资源。软件的复杂性是(12)，它引起人员通信困难、开发费用超支、开发时间超时等问题。
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