企业因自然灾害所造成的存货净损失，在报经批准后，应( )。 A．转作营业外支出

ABC会计师事务所通过招投标程序接受委托，负责审计上市公司甲公司20×8年度财务报表，并委派A注册会计师为审计项目组负责人，在招投标阶段和审计过程中，ABC会计师事务所遇到下列与职业道德有关的事项：
(1)应邀投标时，ABC会计师事务所在其投标书中说明，如果中标，需与前任注册会计师沟通后，才能与甲公司签订审计业务约定书。
(2)签订审计业务约定书时，ABC会计师事务所根据有关部门的要求，与甲公司商定按六折收取审计费用，据此，审计项目组计划相应缩小审计范围，并就此事与甲公司治理层达成一致意见。
(3)签订审计业务约定书后，ABC会计师事务所发现甲公司与本事务所另一常年审计客户乙公司存在直接竞争关系。ABC会计师事务所未将这一情况告知甲公司和乙公司。
(4)审计开始前，应甲公司要求，ABC会计师事务所指派一名审计项目组以外的员工根据甲公司编制的试算平衡表编制20×8年度财务报表。
(5)审计过程中，适逢甲公司招聘高级管理人员，A注册会计师应甲公司的要求对可能录用人员的证明文件进行检查，并就是否录用形成书面意见。
(6)审计过程中，A注册会计师应甲公司要求协助制定公司财务战略。
[要求] 针对上述(1)至(6)项，分别指出ABC会计师事务听是否违反中国注册会计师职业道德守则，并简要说明理由。

关于成人肾肿瘤描述，错误的是

A．多发于40岁以上男性

B．发生于肾实质的肾癌多见

C．早期出现腰部包块

D．反复发生间歇无痛性肉眼血尿

E．X线片显示患侧肾影增大，不规则

阅读理解。

     In the United States, it is not usual to telephone someone early in the morning. If you telephone early in

the day, while he is shaving or having breakfast, the time of the call shows that the matter is very important

and requires immediate attention. So it is with the telephone calls made after 11:00 pm. If someone receives

a call during sleeping hours, he may think that it's a matter of life and death. The time chosen for the call

communicates its importance.

     In social life, time plays a very important part. In the USA guests tend to feel they are not highly regarded

if the invitation to a dinner party reaches them only three or four days before the party date. But it is not true

in all countries. In other areas of the world, it may be considered foolish to make an appointment too far in

advance because plans which are made for a date more than a week away tend to be forgotten. The meaning

of time is not the same in different cultures that treat time differently; being on time is valued highly in

American life, for example. If people are not on time, they may be regarded as impolite or not fully responsible.

In the USA no one would think of keeping a business friend for an hour; it would be too impolite. A person

who is 5 minutes late is expected to make a short apology. If he is less than 5 minutes late, he will say a few

words of explanation, though perhaps he will not complete the sentence.

1. A call at midnight would mean _____. [ ]

A. the matter is less important

B. the matter is too difficult to handle

C. the matter requires immediate attention

D. it is a matter of life and death

2. According to the passage, time plays a very important part in _____.[ ]

A. everyday life

B. private life

C. getting along with others

D. business

3. In the passage, the author suggests that invitation cards should be sent _____. [ ]

A. three or four days before the party date in all cultures

B. three or four days before the party date in some cultures

C. three or four days before the party date in the USA

D. at your chosen time

41岁女性，Graves病病史10年，因抗甲状腺药物治疗不规则。病情长期未获满意控制。近半个月来出现心慌、气短、多汗而入院检查。诊断为甲状腺功能亢进性心脏病（房颤）。其心脏病治疗的关键措施是（）

A.电转复

B.大剂量心得安

C.卧床休息，镇静剂

D.毛花苷丙治疗

E.正规的抗甲状腺药物治疗控制甲状腺功能亢进

工程咨询公司承担咨询服务的最基本、最广泛的形式之一是( )。

A．工程监理师

B．业主工程师

C．工程师

D．咨询专家