在运用重要性概念时，下列各项中，A注册会计师认为应当考虑包括在内的有()A.财务报表

阅读理解。

     Learning experiences happen to us throughout our lives, and not too long ago, I had one that I would like

to share.

     This story began with a sailing trip. It's a story of pizza (比萨), sailing and being afraid of buying

ice-cream with a US $20 bill.

     I was going to Marblehead, Massachusetts, with my Optimist (a sailboat) racing team for the New

England Optimist Championship.

     The team was racing down the highway at 85mph (miles per hour) when we all realized we were hungry.

     Luckily, we saw a rest area ahead. I was very excited, because I had a new US $20 bill. I was so excited

because I had never had that kind of money before. I had money I had saved, but spending it on food seemed

like throwing it away.

     We all rushed into the pizza line. Finally I got a cheese pizza and drink, and walked to my table.

     About halfway through the meal, I realized I had not actually handed my money to the cashier (收银员). I

had just walked out, and nobody had noticed. I felt terrible.

     My conscience (良知) opened its mouth and swallowed me. I couldn't get over it. I just couldn't go back

to the cashier and pay for my stolen, half-eaten pizza. I would be more embarrassed than I ever had been.

      I was so sorry that I refused to give myself the pleasure of an ice-cream in fear that someone would say,

"Hey, Jeff, why don't you use the change from the pizza instead of that nice, new US $20 bill?" I was not so

proud of my money now.

     For the next two years, whenever I was reminded of (thought of) the "Pizza incident," I closed my eyes

and said to myself, "Don't think about it. Don't think about it." I have learned two things from this experience.

Maybe I was an unwise person for giving in to my conscience, and being too stupid to appreciate a free pizza.

But I think the real lesson is that if you let being embarrassed get in the way of doing the right thing, then your

conscience will catch up with you.

     I think this reflects the saying, "A coward (懦夫) dies a thousand deaths, a hero dies one." I was a coward

and have felt terrible about that incident at least a thousand times. If I had been a "hero" and gone back up to

pay for the pizza, then I would have felt a little embarrassed about it only once, or maybe twice.

1. Why didn't the boy buy ice-cream?

A. He wanted to save the money.

B. He didn't want to eat ice-cream then.

C. He didn't have enough money for it.

D. He was afraid that someone would find out the fact.

2._________ pay for the pizza with his money at first.

A. In order to keep the bill, he didn't

B. He completely forgot to

C. His teammates told him not to

D. The cashier didn't ask him to

3. The underlined word "embarrassed" in the passage means _________.

A. happy and comfortable

B. disturbed and silly

C. uneasy and uncomfortable

D. sad and angry

4. Why did the writer think of the saying "A coward dies a thousand deaths, a hero dies one"?

A. He used to be a coward then but is not now.

B. He had a long terrible time for his stolen pizza.

C. He would have been a hero if he had paid for the pizza.

D. He wanted to die once like a hero.

在室温200C时，用密度计测得四只蓄电池的电解液密度分别为以下四种蓄电池，试判断其中充电程度最足的是（）

A.电解液密度为1.26

B.电解液密度为1.16

C.电解液密度为1.06

D.电解液密度为0.96

如果合同当事人双方不能达成一致意见，又不能按照合同的有关条款或交易习惯确定，可以按《合同法》适用的规定为( )。

A．质量要求不明确的，按照国家标准、行业标准履行

B．价款或报酬不明确的，按照订立合同时履行地市场价格履行

C．履行费用的负责不明确的，由债务人双方负担

D．履行地点不明确，给付货币的，在接受货币一方所在地履行

E．履行期限不明确，债务人可以随时履行

冷冻油颜色变深、（）降低，说明冷冻油性能下降。

剖面图配置在剖切平面延长线上时，如图形不对称，须标出（）和（）箭头。