植物体内的导管是运输水和无机盐的通道，有机物的运输通道则是筛管。

中国历史上的帝王中，______最善于兼听纳谏，他鼓励臣下直言切谏，且常能屈己谏。魏徵是其名臣，他常说“兼听则明，偏信则暗”。一生对皇帝据理力谏达200多次。

甲公司系ABC会计师事务所的常年审计客户，主要从事电子产品的生产和销售》ABC会计师事务所委派X注册会计师担任甲公司2010年度财务报表审计项目合伙人。在审计存货时，X注册会计师编制了相关工作底稿，部分内容摘录如下：

资料一：(金额单位：万元)

资料二 

(金额单位：万元) 

资料三： 

(金额单位：万元) 

要求：

(1)针对资料一的注释1至注释3，假定不考虑其他条件，逐项指出相关审计处理建议是否存在妥当之处，并简要说明理由。如果存在不当之处，简要提出改进建议。将答案直接填入答题卷第12页的相应表格内。 

(2)针对资料二的注释1至注释3，假定不考虑其他条件，逐项指出相关审计处理建议是否存在不当之处，并简要说明理由。如果存在不当之处，简要提出改进建议。将答案直接填入答题卷第13页的相应表格内。 

(3)针对资料三，结合资料一和资料二，假定不考虑其他条件，指出资料三所列的存货跌价准备审计表的内容存在哪些不当之处。 

(4)针对资料三，结合资料一和资料二，假定不考虑其他条件，针对A原材料、B原材料和C原材料，以及A产品、B产品和C产品，逐项指出是否存在需要建议甲公司计提存货跌价准备的情况，并简要说明理由。将答案直接填入答题卷第15页至第16页的相应表格内。

最容易发生嵌顿的腹外疝为

A．腹股沟疝

B．股疝

C．脐疝

D．切口疝

E．以上都不是

某同学做实验研究弹簧弹力与弹簧伸长量的关系，下表是记录的实验数据．实验时弹力始终未超过弹性限度，弹簧很轻，自身质量可以不计．

（1）在图中的坐标纸上描点并画出弹簧弹力与弹簧长度之间的关系图象；

（2）图线与横轴交点坐标的物理意义是______；

（3）根据图线求得弹簧的劲度系数k=______ N/m．

Speaking in his first National Day Rally speech on 15 August, Prime Minister Lee Hsien said Singapore’s education system was set for more reforms in the years ahead, particularly for the primary and secondary education．Read the summary of his thoughts on education below．

For a start, the Government is prepared to send and additional 3,000 teachers to Singapore schools, cut the courses of study even further and change the way the mother tongue, especially Chinese, is taught．But, for the changes to be successful, parents need to help．

Singapore has a devoted group of teachers and principals and quite a few of them are outstanding, but the Republic’s schools can be even better．To help the schools make a jump in quality, the Government plans that within the next 6 years, it will send 1,000 more teachers to primary schools, 1,400 to secondary schools and 550 more to junior colleges．Each school would decide how to use its extra teachers．Some may want to make classes smaller so students get more individual attentions while others may have new teachers assist more senior teachers, but the overall goal is to give teachers the time and space to come up with ways to bring out the best in their students．

More teachers must not mean more homework, however．In fact, the Prime Minister wants to see the courses cut down so that there is less pressure on the students．Good grades are important but they should not be the only goal students have．PM Lee is convinced that “we must teach less so that our children can learn more．”

Another change will be in the teaching of the mother tongue so that students can become more fluent．The key is to teach Chinese as a living language not just an academic subject like Latin．Therefore, the focus should be on speaking and reading the language．To do this, there must be an environment outside the classroom that is contributing to strengthening the Chinese lessons．

小题1:The text is mainly about         in Singapore．

A．the education reform

B．adding more teachers

C．the mother tongue

D．ways of teaching小题2:The general goal of using extra teachers is to          ．

A．make classes smaller

B．assist more senior teachers

C．teach more

D．help teachers improve teaching quality小题3:PM Lee holds that the students should         ．

A．do more homework

B．give up higher grades

C．study more courses

D．be given more time to learn more小题4:The key to teaching Chinese well is to          ．

A．make it academic

B．have a creative environment

C．give more Chinese lessons

D．encourage speaking and reading a lot