用拇指与其他手指相对捏住肌肉或肌腱循其走向边捏边向前推进的手法称为（）。 A.捏法

甲企业通过高度自动化的系统确定采购品种和数量，生成采购订单，并通过系统中设定的收货确认和付款条件进行付款。除了系统中的相关信息以外，该企业没有其他有关订单和收货的记录。如果认为仅通过实施实质性程序不能获取充分、适当的审计证据，AC-PA应当考虑依赖的相关控制的有效性，并对其进行了解、评估和测试。假定不考虑其他条件，请对下列事项代为作出专业判断。

下列事项可能表明财务报表层次存在重大错报风险有（）。

A．销售困难使产品的市场价格下降，可能导致年末存货减值而需要计提存货跌价准备

B．因相关环境法规的实施需要更新设备，将导致对原有设备提取减值准备

C．对于存货跌价准备的计提实施了比较有效的内控，管理层已根据存货的可变现净值，计提了相应的跌价准备

D．2010年1月1日起应用新颁布的会计准则

阅读理解。

     The Turners are American. They are now in Beijing. This is their first visit to China. They are going

to stay in China for three months. They want to visit some big cities and villages. They hope to learn

some Chinese, too. Mr. Turner is a driver. He likes to drive in Beijing.

     Mrs. Turner is a teacher. Their daughter is a student. She likes to visit some Chinese students.

     They take a lot of pictures in China. When they are back in America, they are going to show the

pictures to their friends. They want the American people to know more about China.

1. The Turners are in ______ now.

A. America

B. China

C. London

D. Paris

2. "Visit" means (意思是) ______.

A. 参观

B. 运动

C. 比赛

D. 出国

3. There are ______ people in Mr. Turner's family.

A. two

B. four

C. three

D. five

4. Which is not right?

A. The Turners can speak a little Chinese after the visit.

B. The daughter may be 30 years old.

C. Mr. Turner can drive Chinese cars.

D. Mrs. Turner can teach English.

5. The Turners can speak ______ very well.

A. Chinese

B. Japanese

C. English

D. French

It had been a long，hard，wonderful day.The two of us had walked from the sea’s edge through the length of a beautiful valley，climbed a superb mountain，travelled its narrow，rocky ridge(山脊)，and now stood on its final peak，tired，happy and looking for the perfect campsite.

The experienced backpacker has a natural feeling for such things，and our eyes were drawn to a small blue circle on the map，like an eye winking at us.We could not see it from where we were，but we followed our judgement and went down steeply until it came into view.

We were right.It was a calm pool，with flat grass beside it.Gently taking our packs off，we made the first of many cups of tea before pulling up our tent.Later that evening，over another cup of tea and after a good meal，we sat outside the tent watching the sunset over a sea dotted with islands，towards one of which a ferry was slowly moving.It is not always so perfect，of course.On another trip，with a different companion，a thoroughly wet day had ended at a lonely farm.Depressed at the thought of camping，we had knocked and asked if we could use a barn(谷仓) as a shelter.

Backpacking could be defined as the art of comfortable，self­sufficient(自给自足的) travel on foot.Everything you need is in the pack on your back，and you become emotionally_as_well_as_physically_attached_to_it.I once left my pack hidden in some rocks while I made a long trip to a peak I particularly wanted to climb.I was away for nearly three hours and ended up running the last stretch in fear that my precious pack would not be there.It was，of course.

The speed at which the backpacker travels makes this the perfect way to see any country.You experience the landscape as a slow unfolding scene，almost in the way it was made；and you find time to stop and talk to people you meet.I’ve learned much local history from simply chatting to people I met while walking through an area.At the end of a trip，whether three days or three weeks，there’s a feeling of achievement，of having got somewhere under your own power.

After years of going out walking just for the day，many people start backpacking simply through wanting to stay out rather than cut short a trip.

小题1:The writer and his companion knew there was a pool because ________.

A．they had been told about it

B．they could see it on the map

C．they had seen it earlier in the day

D．they could see it from the top of the mountain小题2:What does the underlined word “it” in Paragraph 2 refer to?

A．The map.

B．The pool.

C．The mountain.

D．The campsite.小题3:How did the writer and his companion feel at the end of the day?

A．They were too tired to put up their tent.

B．They wished they could have found a farm.

C．They were anxious about the coming weather.

D．They were delighted with the spot they’d found.小题4:What does the writer mean by being “emotionally as well as physically attached to it ” in Paragraph 4?

A．It is more than just a practical aid.

B．He walks better when he is wearing it.

C．It is not a good idea to leave it anywhere.

D．He might die on the mountains without it.

以下关于高渗性脱水的观点，哪项是正确的（）

A.轻度脱水，缺水量约为体重的4%～6%

B.轻度脱水，即出现口渴尿少

C.重度脱水，缺水量约为体重的9%以上

D.中度脱水，可出现狂躁幻觉

E.中度脱水，缺水量约为体重的7%～9%

已知一个商品销售包装上的EAN码为6941705100981，试分析其构成。