用干果类原料制作甜馅时，只能（）A、剁碎 B、切碎 C、碾碎 D、轧碎

注册会计师从总体规模为1000、账面金额为1000000元的存货项目中选择了200个项目作为样本。在确定了正确的采购价格并重新计算了价格与数量的乘积之后，注册会计师将200个样本项目的审定金额加总后除以200，确定样本项目的平均审定金额为980元。那么，运用均值估计抽样推断的总体错报就是()元。

A.980

B.980000

C.40000

D.20000

The 2^nd World Cup Live Painting Competition

Brief Introduction

The 2^nd Youth World Cup Live Painting Competition is a global charity event hosted by Canada Youth Arts Development Foundation and supported by UNICEF. It is a global painting Olympic of the world’s children and youth, and also a global charity event aiming to help poor children worldwide.

We don't have ready formulas, but we believe in action. The Youth World Cup Live Painting Competition aims to change things for the better. The competition will be a platform to raise awareness for the welfare of poor children. We hope that this annual competition and charity event will grow into an annual celebration of painting, the Olympic of cultural and artistic exchange.

All participants are separated into four groups

●Children Group 1 (Age 4-7)

●Children Group 2 (Age 8-12)

●Youth Group 1 (Age 13-17)

●Youth Group 2 (Age 18-25)

Main categories for this edition are

●Friendship

●Dream

●Environmental Protection

Tools

Pen, pencil, oil, water color, any painting tools and materials are welcome.

Size

A3 size (43cm x 28cm)

Entry fee

There is no entry fee.

Eligibility(资格)

This competition is open to anyone worldwide aged 4-25 years old.

Deadline

June 30, 2014

Prize

●The Committee will issue one First Award (Gold Medal), three Second Awards (Silver Medals), six Third Awards (Bronze Medals), and Best Innovation (革新) Award, Best Color Award, Best Structure Award, Best Method Award, Best Quality Award.

●First Award will receive the Golden Cup and $500 CAD, Second Award—Silver Cup and $300 CAD, Third Award—Bronze Cup and $100 CAD.

●All winners of the First Award, Second Award and Third Award from each group will have the opportunities to attend the final competition for live painting competition, which is to be held in Richmond Olympic Oval, Richmond, Canada on August 12^th, 2014. All participants in the final competition will receive a certificate, which will be delivered directly from the Organizing Committee.

小题1:Which of the following can we know from the Brief Introduction?

a. The competition’s goal.

b. The competition’s history.

c. The competition’s sponsor.

d. The competition’s participants.

A．abc

B．acd

C．bcd

D．abd小题2:According to the passage, the competition _________.

A．is a global painting Olympic for students worldwide

B．is a platform to find out children who have a gift for painting

C．is held once every four years like the Olympic Games

D．aims to help poor children throughout the world小题3:Which of the following is NOT mentioned in the passage?

A．Contact information.

B．Main categories.

C．Entry requirements.

D．The prize types.小题4:It can be known from the passage that ________.

A．there are no given themes for all the participants

B．participants must use special tools to paint their entries

C．the groups are divided by the age of the participants

D．the larger the painting is, the more welcomed it is小题5:If you took part in the competition and won the second prize, what will you get?

A．A silver medal, $300 CAD and certification

B．A certificate, $300 CAD and painting materials

C．$100 CAD, a certificate and a silver cup

D．Final qualification, certification and a bronze medal

B注册会计师负责对乙公司20×7年度财务报表进行审计。在编制和归整审计工作底稿时，B注册会计师遇到下列事项，请代为做出正确的专业判断。

根据审计准则的规定，在记录实施审计程序的性质、时间和范围时，应当记录测试的特定项目或事项的识别特征。在记录识别特征时，下列做法正确的是（）。

A．对乙公司生成的订购单进行测试，将供货商作为主要识别特征

B．对需要选取既定总体内一定金额以上的所有项目进行测试，将该金额以上的所有项目作为主要识别特征

C．对运用系统抽样的审计程序，将样本来源作为主要识别特征

D．对询问程序，将询问时间作为主要识别特征

为鉴别先天性胆管闭锁与新生儿肝炎可使用（）

A.苯巴比妥

B.吗啡

C.脂餐试验

D.促胆囊收缩素

E.维生素C

桥涵工程施工测量主要内容有：（1）中心线、里程与控制桩测设，（2）水准点设置与观测，（3）基础工程定位与高程测设，（4）墩台控制桩测设、上部结构测量，（5）附属工程放线及（）。

A.平面控制网测量

B.高程控制网测量

C.施工中检测和竣工验收测量

D.基坑定位