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××省人民政府通报因为在实践中遇到有关政府信息查询的困难，经过集体讨论现在决定将《××政府信息公开试行办法》于20××年×月×日第3次常务会议讨论通过。现予公布。省长×× 20××年×月×日
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Questions 下列各 are based on the following passage. Years ago, doctors often said that pain was a normal part of life. In particular, when older patients 36 of pain, they were told it was a natural part of aging and they would have to learn to, live with it. Times have changed. Today, we take pain 37. Indeed, pain is now considered the fifth vital, as important as blood pressure, temperature, breathing rate and pulse in 38a persons well-being. We know that chronic(慢性的) pain can disrupt (扰乱的) a persons life, causing problems that 39 from missed work todepression. Thats why a growing number of hospitals now depend upon physicians who 40 in pain medicine. Not onlydo we evaluate the cause of the pain, which can help us treat the pain better, but we also help providecomprehensive therapy for depression and other psychological and social 41 related to chronic pain. Suchcomprehensive therapy often 42 the work of social workers, psychiatrists (心理医生) and psychologists, aswell as specialists in pain medicine. This modem 43 for pain management has led to a wealth of innovative treatments which are more effectiveand with fewer side effects than ever before. Decades ago, there were only a 44 number of drugs available, andmany of them caused 45 side effects in older people， including dizziness and fatigue. This created a double-edged sword: the medications helped relieve the pain but caused other problems that could be worse than the painitself. A．result B．involves C．significant D．range E．relieved F．issues G．seriously H．magnificent I．determining J．limited K．gravely L．complained M．respect N．prompting O．specialize 第(36)题 ______

A survey showed that American women aremore concerned about losing weight than they are about 26_____cancer, heart disease or diabetes. More than half of the 3,000 womenquestioned in the 27_ by Meredith Corporation and NBC Universalwereworded about diet and weight,28 _ 23 percent who were concerned aboutcancer and 20 percent whowere 29_ about theircardiovascular health. The women were asked to 30_ the health issues they were concerned about from a list of 20 problems. The survey showed many women thought theyshould be 31_, with more than80 percent saying they were overweight. But just 43 percent said they wereexercising at least three times a week, and I 1 percent played team and individual sports. And lessthan two-thirds of all women said they get an annual physical. "These findings should be a wake-upcall to American women everywhere to make their yearly 32_ without fail and make their ownpersonal health a top 33_," said Diane Salvatore, editor in chief ofLadies HomeJournal, which is published by Meredith Corp. While the majority of women said theywere overweight,68 percent said they were 34 _ their identity and development as anindividual. But 40 percent said it was wrong for aman to tell a woman she was overweight. To improve their health,26 percent ofwomen said they took natural herbs and 35_, while 25 percent bought or adopted a pet, accordingto the survey. Four percent visited a spiritual orreligious leader and one percent went to a hypnotist. 第(26)题______.

资料一：甲有限责任公司是一家成立时间较长，大型的建筑工程公司，有在海外承揽大型工程的丰富经验。目前，该公司打算开拓南美市场，但经过分析后，拟进人的A国政局不稳，并且国内经济恶化，通货膨胀率十分严重，而且政变后新上台的军政府不承认前任政府所有签署的相关协议，另外外汇管制十分严格。因此，该公司决定放弃此地区市场，转而进军中东市场。由于公司资质很好，很顺利的承揽到了为中东某国修建高速公路这一工程。由于工期长，且有尾款”，并以当地货币结算，在汇出时再按当时牌价折算成美元。该公司为防止业主拖欠工程款，向中信保投保了信用险，为防止汇率波动影响公司最后利润，公司财务部使用相关衍生产品进行对冲，锁定大部分工程款汇率。
根据以往同业经验，当工程结束时，工程指挥部使用的奔驰车，工程中使用的日本施工机械等，该国海关会以各种借口扣留在本国，但公司认为几年工程下来，这些设备已大幅度减值，不能因小失大，因此，不再为此而进行其他运作。
资料二：鉴于公司此次开拓海外市场的风险较大，公司专门成立了风险管理委员会和风险管理职能部门。
(1)风险管理委员会对董事会负责，由于本公司创始人刘某担任董事长同时兼任总经理，不宜担任风险管理委员会的召集人，因此，公司确定由公司行政董事李某担任风险管理委员会的召集人。
(2)公司规定，风险管理委员会对全面风险管理工作的有效性向董事会负责，风险管理委员会的召集人李某负责主持全面风险管理的日常工作。
(3)风险管理职能部门履行全面风险管理的职责，对风险管理委员会负责。
要求：
(1)请根据上述材料一，指出甲公司涉及到的主要风险及各自采用的风险管理工具；
(2)根据资料二，指出其中的不恰当之处；
(3)请列举风险管理委员会的职责。

ABC会计师事务所于2014年2月16日接受丙公司的委托，审计其2013年度财务报表。事务所委派C注册会计师负责存货审计工作，以下是C注册会计师及其助理人员实施的存货监盘工作中的专业问题，请回答相关问题：
(1)所有在截止日前已入库的存货项目均应纳入盘点范围。对外单位存放于丙公司的存货，C注册会计师未要求纳入盘点的范围。请判断有无不妥之处？若有，请说明理由。
(2)C注册会计师在执行监盘，工作内容主要涉及①检查存货以确定其是否存在，评价存货状况，并对存货盘点结果进行测试；②观察管理层指令的遵守情况，以及用于记录和控制存货盘点结果的程序的实施情况；③获取有关管理层存货盘点程序可靠性的审计证据。注册会计师认为执行的这些程序均是用作实质性程序的。请判断有无不妥之处？若有，请说明理由。(3)C注册会计师在制定监盘计划时，由于存货分布在多处，为了及时进行抽盘检查，因此与丙公司沟通确定了拟抽盘的存货项目，由丙公司管理层负责安排相关事宜。请判断有无不妥之处？若有，请说明理由。
(4)请简述C注册会计师在对丙公司存货监盘结束时应做的工作。