内囊病变引起（） A.交叉瘫 B.单瘫 C.偏瘫 D.截瘫 E.合瘫

某班准备从含甲、乙的7名男生中选取4人参加4×100米接力赛，要求甲、乙两人至少有一人参加，且若甲、乙同时参加,则他们在赛道上顺序不能相邻，那么有_______种不同的排法。（用数字作答）600

若评估该楼一层中某出租店铺的收益价格，年净收益应为( )。

A．该店铺现状下潜在毛租金收入扣除运营费用

B．该店铺现状下有效毛租金收入扣除运营费用

C．当地同类店铺潜在毛租金收入扣除运营费用

D．当地同类店铺有效毛租金收入扣除运营费用

根据《行政处罚法》及有关规定，税务机关对纳税人作出______的决定之前，无须告知纳税人有要求听证的权利。

A．50000元罚款

B．停止办理出口退税

C．扣押应纳税商品、货物

D．吊销税务行政许可证件

E．调取当年度涉税账簿资料

Background information

B-Star is a theme park based on a popular series of children＊s books. Customers pay a fixed fee to enter the park， where they can participate in a variety of activities such as riding roller-coasters， playing on slides and purchasing themed souvenirs from gift shops.

The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall- the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day （normally by 50%）。 During the last seven years there have been on average 30 days each year with rain.

B-Star is now very successful； customer numbers are increasing at approximately 15% each year.

Ticket sales

Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.

Tickets are purchased using either cash or credit cards.

Each ticket has a number comprising of two elements 每 two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.

Cash sales

1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued. This information is transferred electronically to the accounts office.

2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two accounts clerks and banked on a daily basis.

3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.

4. Total cash received is then recorded in the cash book， and then the general ledger.

Credit card sales

1. Payments by credit cards are authorised online as the customers purchase their tickets.

2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.

3. Credit card sales are recorded for each credit card company in a receivables ledger.

4. When payment is received from the credit card companies， the accounts clerks agree the total sales values to the amounts received from the credit card companies， less the commission payable to those companies. The receivables ledger is updated with the payments received.

You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star＊s year end is 30 June 2009.

（i） For the cash sales system of B-Star， identify the risks that could affect the assertion of completeness of sales and cash receipts； （4 marks）

（ii） Discuss the extent to which tests of controls and substantive procedures could be used to confirm the assertion of completeness of income in B-Star. （6 marks）

以下有关医技与患者关系特征的描述正确的是（）

A.医技应当平等地对待所有的患者

B.医技与患者的关系中，患者处于主导地位

C.医技人员有权了解患者所有的隐私

D.医技人员工作的最终目的与临床诊疗是不一致的

E.医技人员在工作中对患者不能有任何情感的流露