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博莱霉素

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张涛会计师是东方公司2005年度会计报表审计的外勤负责人，在编写审计计划时，需要考虑这几方面的问题，请帮助他做出正确的判断。
获取并阅读了该公司的上年度审计报告，由其他会计师事务所进行审计，并出具了保留意见的审计报告。保留意见涉及会计报表收入的完整性。请问审计计划中，哪种表述是正确的()。

A. 重新调整审计目的和范围，并考虑是否存在会计报表严重失实的错误和舞弊共同存在的可能性
B. 执行审计程序时应重点关注期初余额在本期会计报表中被错报漏报的风险
C. 应直接和前任会计师联系，沟通获得前任会计师的工作底稿，查阅相关的内容
D. 如果向管理当局了解到，影响上年度审计报告意见的事项在本期中已经得到解决，对本期会计报表没有影响，就不需要对期初余额再作审计了

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听力原文：W: Have you ever thought about all the tons of garbage that's out in space circling the Earth？
M: Tons of garbage circling the Earth？ What do you mean？
W: I saw a television program about it last night, and according to the program, there's about 3,000 tons of metal out there in space, traveling at speeds around 17,000 miles per hour.
M: Where did all this garbage come from？
W: Well, it comes from all those space missions that have gone up since 1957. Every time a rocket ship goes up into space, it leaves a lot behind, and this stuff goes into orbit around the Earth.
M: Isn't it dangerous to have all this stuff out there？
W: Some space scientists are worried about possible collisions between this orbiting junk and spaceships, particularly manned spacecrafts; however, so far there haven't been any such accidents.
M: Well, I hope that they're going to do something about this, both for the sake of safety and for the sake of the environment.
W: Me, too. I know that right now the problem is being studied by numerous scientists; hopefully, they'll be able to find solutions before the problem gets too much worse.
What are the man and woman discussing？

A. Trash orbiting Earth.
B. A trip by an astronaut to the Moon.
C. The too much garbage on Earth.
D. Becoming space scientists.

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代谢性碱中毒()。

A. HCO-下降，pH升高，PaCO下降
B. HCO-正常，pH下降，PaCO下降
C. HCO-正常或升高，pH下降，PaCO升高
D. HCO-升高，pH升高，PaCO正常或升高
E. HCO-下降，pH下降，PaCO正常或下降

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如图所示矩形截面梁，尺寸b=30cm，h=50cm。分别将梁按图(a)、(b)两种方式放置，则两种情况下的最大正应力之比(σa)max:(σb)max为()。

A. 25:9
B. 5:3
C. 3:5
D. 9:25

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