马远

ABC会计师事务所的A注册会计师系XYZ股份有限公司2009年度财务报表审计的负责人。由于存货不仅种类、品种繁多，且金额很大，根据审计准则的要求，注册会计师决定对存货实施监盘程序。有以下问题需要其考虑并作出判断。

对于委托其他单位保管的重要存货，注册会计师的下列做法中不恰当的是( )。

A．与被审计单位讨论其对该部分存货的控制程序

B．向受托人进行函证

C．注册会计师亲自进行监盘或利用其他注册会计师的工作

D．通过测试被审计单位的采购、生产及销售记录，确定其存在

Hello, everyone. Because of the high rate of school violence (暴力) in some areas, teenagers’ safety becomes a serious problem. We are planning to set up an organization named School Watch to make sure that students have a safe environment. Please be part of our plan!

What is School Watch?

School Watch is a volunteer project in our school. It helps us stop violence and improve the quality of school life. It will keep yourself and your schoolmates safe. The other members of School Watch care for you and your classroom and you do the same for them.

Is it for everyone?

Anybody can become a member of School Watch because everyone has something to offer.

What else can it do?

School Watch makes it possible for us not only to help each other but also to make friends with each other. Some members may offer to help schoolmates who have problems with their homework.

Who is the Best School Watcher?

Our school will look for the Best School Watcher and give him or her lots of prizes. You could be the one!

How do you start?

To be part of this plan, the only thing you need to do is to talk to the director of the plan in your grade. If you want to get more information, check the official website at www. schoolwatch. com.

小题1:The members of School Watch are probably ______.

A．teenagers

B．parents

C．policemen

D．teachers小题2:School Watch can help its members ______.

A．save the environment

B．organize sports activities

C．improve the quality of school life

D．go on school trips小题3:Anyone can become a member of School Watch because ______.

A．everyone may have problems

B．everyone can give help to others

C．everyone needs to make some friends

D．everyone needs help with his homework小题4: If you want to be a member of School Watch, you should ______.

A．check the website

B．be good at your schoolwork

C．talk to the headmaster

D．talk to the director of the plan in your grade

引起生物界生存斗争的原因是（　　）

A．遗传和变异

B．过度繁殖

C．环境变化

D．种类繁多

下列关于行政许可听证的表述中错误的是：( )

A．在涉及社会公共利益的情形下，行政机关可以依职权举行听证

B．行政许可听证只能依申请人或利害关系人的申请举行

C．依职权所举行的听证应当事先向社会公告

D．申请人、利害关系人承担适当的听证费用