易燃液体的燃点比其闪点高出（）℃。A、1～2 B、1～3 C、1～4 D、1～5

广州海岭公司是一家国有企业。2009年12月，公司董事长针对公司效益下滑、面临亏损、无法完成年度盈利计划的情况，指示公司总会计师把利润做高些，总会计师尽管有所顾虑，但最终还是按董事长的意图，虚构了若干笔无交易的销售收入，使公司利润大幅增加，财务报表由亏变盈。报表经恒信威德会计师事务所审计后，出具了无保留审计意见。
2010年4月，在《会计法》执法情况检查中，当地财政部门发现了该公司存在的重大会计作假行为，拟对该公司董事长、总会计师等相关人员进行行政处罚，并分别下达了行政处罚告知书。但公司相关人员接到行政处罚告知书后，均要求举行听证会，并在听证会上指出，公司相关人员无须承担责任，因为公司财务报表经会计师事务所进行了审计，财务报表存在问题，应由会计师事务所承担责任。
[要求] 请根据会计法律制度的相关规定，回答下列问题：

上述案例资料表明我国的会计监督体系由哪些方面组成

事故处理需要进行重大设计变更的，必须经( )审定后实施。

A．项目法人(建设单位)
B．原设计审批部门
C．上级主管部门
D．省级水行政主管部门

离心泵与往复泵相比，（）是其主要的特点。

A.自吸能力差

B.流量不均匀

C.不能抽送含杂质的污水

D.管理维修较麻烦

The majority of successful senior managers do not closely follow the classical rational model of first clarifying goals, assessing the problem, formulating options, estimating likelihoods of success, making a decision, and only then taking action to implement the decision. Rather, in their day-by-day tactical maneuvers, these senior executives rely on what is vaguely termed " intuition " to manage a network of interrelated problems that require them to deal with ambiguity, inconsistency, novelty, and surprise; and to integrate action into the process to thinking.

Generations of writers on management have recognized that some practicing managers rely heavily on intuition. In general, however, such writers display a poor grasp of what intuition is. Some see it as the opposite of rationality; others view it as an excuse for capriciousness.

Isenberg’s recent research on the cognitive processes of senior managers reveals that managers’ intuition is neither of these. Rather, senior managers use intuition in at least five distinct ways. First, they intuitively sense when a problem exists. Second, managers rely on intuition to perform well-learned behavior patterns rapidly. This intuition is not arbitrary or irrational, but is based on years of painstaking practice and hands-on experience that build skills. A third function of intuition is to synthesize isolated bits of data and practice into an integrated picture, often in an " Aha! " experience. Fourth, some managers use intuition as a check on the results of more rational analysis. Most senior executives are familiar with the formal decision analysis models and tools, and those who use such systematic methods for reaching decisions are occasionally leery of solutions suggested by these methods which run counter to their sense of the correct course of action Finally, managers can use intuition to bypass in-depth analysis and move rapidly to engender a plausible solution. Used in this way, intuition is an almost instantaneous cognitive process in which a manager recognizes familiar patterns.

One of the implications of the intuitive style of executive management is that " thinking " is inseparable from acting. Since managers often " know " what is right before they can analyze and explain it, they frequently act first and explain later. Analysis is inextricably tied to action in thinking/acting cycles, in which managers develop thoughts about their companies and organizations not by analyzing a problematic situation and then acting, but by acting and analyzing in close concert.

Given the great uncertainty ofmany of the management issues that they face, senior managers often instigate a course of action simply to learn more about an issue They then use the results of the action to develop a more complete understanding of the issue. One implication of thinking/acting cycles is that action is often part of defining the problem, not just of implementing the solution.

According to the passage, the classical model of decision analysis includes all of the following EXCEPT（）

A. action undertaken in order to discover more information about a problem

B. creation of possible solutions to a problem

C. establishment of clear goals to be reached by the decision

D. evaluation of a problem

造成盐水进不去的原因不包括（）。

A、液动阀未打开

B、布盐器堵塞

C、集水器堵塞

D、盐水浓度不够