试题与答案

国家以的形式规定了公民的权利和义务[ ] A、宪法 B、文件 C、法律 D、规则

题型:多项选择题

题目:

国家以的形式规定了公民的权利和义务[ ]

A、宪法

B、文件

C、法律

D、规则

答案:

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参考答案:A, B, C, D

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英文基本录入:在10min之内录入以下内容。
Daily, moderate drinking could almost halve the risk of developing Alzheimer’s disease or other types of dementia, according to new research.
The finding adds to a growing body of evidence for the health benefits of moderate drinking which is already known to protect against heart disease and stroke.
The adverse effect of excess alcohol is beyond question. Besides destroying the liver, several studies have shown that exessive drinking can be toxic to the brain. Alcoholics can end up with a shrunken brain, which is linked to dementia. There is even a medical condition called alcoholic dementia.
Scientists at Erasmus University in Rotterdam, the Netherlands, conducted a six-year study of 5,395 people aged 55 and over who did not have signs of dementia. They were asked whether they ever drank alcohol. Those who said yes were quizzed on how often they drank and details on their consumption of specific drinks such as wine, beer, spirits and fortified wine such as sherry and port.
The men mostly drank beer and liquor, while women preferred wine and fortified wine. The researchers also checked whether participants’ drinking habits had changed over the preceding five years or whether they had engaged in binge drinking-more than six drinks in one day.
Everyone was categorized according to how much they drank. Four or more glasses of alcohol perday were considered heavy drinking.
By the end of the study in 1999, 197 of the participants had developed Alzheimer’s or another form of dementia. Those who fared best were people who drank between one and three drinks a day. They had a 42 percent lower risk of developing dementia than the nondrinkers.
Those who weren’t daily drinkers but had more than one drink per week had a 25 percent lower risk and those who drank less than a glass a week were 18 percent less likely than nondrinkers to develop dementia. Heavy drinkers, who numbered 165-mostly men-were 1 1/2 times more likely to get vascular dementia and slightly more likely than nondrinkers of ending up with Alzheimer’s.
Researchers suggested the blood-thinning and cholesterol-lowering properties of ethanol in alcohol may ward off dementia, which is often caused by a blood vessel problem.
Another possibility, the study speculated, is that low levels of alcohol could stimulate the release acetylcholine, a brain chemical believed to facilitate learning and memory.

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上市公司甲公司系ABC会计师事务所的常年审计客户。2016年4月1日,ABC会计师事务所与甲公司续签了2016年度财务报表审计业务约定书。XYZ会计师事务所和ABC会计师事务所使用同一品牌,共享重要专业资源。ABC会计师事务所遇到下列与职业道德有关的事项:

(1)ABC会计师事务所委派A注册会计师担任甲公司2016年度财务报表审计项目合伙人。A注册会计师曾担任甲公司2010年度至2014年度财务报表审计项目合伙人,但未担任甲公司2015年度财务报表审计项目合伙人。

(2)2016年9月15日,甲公司收购了乙公司80%的股权,乙公司成为其控股子公司。A注册会计师自2015年1月1日起担任乙公司的独立董事,任期5年。

(3)B注册会计师系ABC会计师事务所的合伙人,与A注册会计师同处一个业务部门。2016年3月1日,B注册会计师购买了甲公司股票5000股,每股10元,由于尚未出售该股票,ABC会计师事务所未委派B注册会计师担任甲公司审计项目组成员。

(4)丙公司系甲公司的母公司,甲公司审计项目组成员C的妻子在丙公司担任财务总监。

(5)甲公司审计项目组成员D曾在甲公司人力资源部负责员工培训工作,于2016年2月10日离开甲公司,加入ABC会计师事务所。

(6)2016年2月25日,XYZ会计师事务所接受甲公司委托,提供内部控制设计服务。

针对上述(1)至(6)项,逐项指出ABC会计师事务所及其人员是否违反中国注册会计师职业道德守则,并简要说明理由。

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