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一个工程中包含两个名称分别为Form1、Form2的窗体，一个名称为mdlFune的标准模块。假定在 Forml、Form2和mdlFunc中分别建立了自定义过程，其定义格式为： Forml中定义的过程： Privme Sub frmFunction1( ) …… End Sub Form2中定义的过程： Public Sub frmFunction2( ) End Sub mdlFunc 中定义的过程： PubHc Sub mdl Function( ) End Sub 在调用上述过程的程序中，如果不指明窗体或模块的名称，则以下叙述中正确的是
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Once upon a time, a London news reporter wanted to do some research about wine shops. She wanted to see (121) shops offered the best advice and (122) . She thought that the shop assistants in the best wine shops (123) judge their customers by clothes. So she decided to (124) this in her research. The woman put on a long raincoat. She (125) up the buttons in such a way (126) one at the bottom was not clone up. Then she went to six (127) wine shops. She said that she wanted to buy two (128) of wine for a special dinner and (129) what food she was planning to cook. She also said that she did not mind how much money she (130) . In fact, the meal she was planning to cook was not an important meal. So good, (131) wine would in fact be suitable. At one shop, the assistant almost laughed at her. He (132) that, because she was a woman, she did not understand about wine. In another shop, the assistant (133) . her very well and advised her to buy some ordinary, (134) very pleasant wine. The (135) in the sixth shop was the most interesting. The assistant did not (136) her seriously, and advised her to buy two bottles of very (137) wine. What was worse, this wine was not at all suitable for drinking (138) a meal. Finally, he did not give her the right change, but kept (139) five pounds. A week later, her complete report was (140) in the newspaper, including the names of the shops that she had visited.
Three of the most popular places to visit in London are the Tower, the Zoo and Madame Tussaud’s waxworks (蜡像) museum. This last-named (21) has the most famous exhibition of waxwork models (22) famous and infamous people in the world. It was (23) by a woman artist named Marie Tussaud. Marie Grosholtz studied wax modelling (24) her uncle in Paris. She modelled many famous people, particularly the (25) figures in the French Revolution. As (26) cut heads fell (27) the guillotine (断头台), Marie started (28) them immediately. In 1793 her uncle (29) and she inherited (继承) his museum and (30) collection. Seven years later she (31) to London and in 1802 she put (32) her first exhibition, in the Strand. It was (33) Madame Tussaud’s, because that was the (34) of the Frenchman she had married. The exhibition was very (35) , and she took care to (36) the figures up to date. In 1833 it moved to Baker Street and remained there (37) well past her death. Her sons moved the exhibition to Marylebone in 1884, (38) it still stands today. (39) of it was damaged by fire in 1925 but the moulds (模型) from which the heads were made (40) and by 1927 the building had been repaired and the figures replaced (替换).
The story happened on a cold winter afternoon. Two beggars (101) along a quiet road, a sorry-looking dog (102) them. " (103) we have had today!" the first beggar said, "We can’t get (104) to eat. But before it (105) dark, we must find a deserted room (106) ." "I am sure we can find something to eat," answered the second beggar with full confidence, "and there is no problem for us to find a shelter for the night." Suddenly the beggars saw a car about (107) , coming towards them very fast. (108) beggars moved to one side (109) , but the dog stayed (110) the road. The driver (111) to stop his car, but it was (112) late. The car (113) the dog down and killed it. The driver got (114) the car and went towards the beggars. "Poor little dog," the first beggar said (115) . "I’m terribly sorry." said the driver, "I did my best to avoid your dog but I couldn’t." He took out his (116) and handed a ten-pound note to the first beggar, "Will that be all right" the driver asked. "I’m afraid not. My dog (117) at least fifteen pounds." "Then I (118) you fifteen pounds." said the driver, "Will that be OK" "Yes, sir." replied the first beggar, "Thank you very much." The driver (119) his car and drove away. "Poor little dog!" the first beggar said and put the money into his pocket. " (120) " the second beggar asked.
A股份有限公司(以下简称A公司)主要经营电视机产品的生产和销售。产品销售以A公司仓库为交货地点。A公司目前主要采用手工会计系统。ABC会计师事务所接受委托审计A公司2011年度财务报表。相关背景信息如下：(1)注册会计师对A公司整套财务报表实施审计；(2)财务报表由A公司管理层基于通用目的、按照企业会计准则的规定编制；(3)审计业务约定条款中说明的A公司管理层对财务报表的责任，与《中国注册会计师审计准则第1111号——就审计业务约定条款达成一致意见》的规定一致；(4)除对财务报表实施审计外，注册会计师不承担法律法规要求的其他报告责任。其他资料如下： 资料一：C和D注册会计师在审计过程中，了解到A公司销售与收款环节相关的内部控制如下： A公司每天发生数笔销售业务。对每一笔销售业务，销售部专职秘书将客户订单、客户已签收的送货单(所有货物由物流公司运送)以及发票(计算机发票由销售部开具)上的客户名称、货物品种、数量、价格进行核对，并在发票记账联盖“核对确认无误”章，交给财务部作为确认营业收入的凭证。对于数据不符的交易进行调查并调整。 资料二：C和D注册会计师在审计过程中，收到A公司应收账款函证回函时，发现其中三份应收账款回函做如下表述： 其中三份应收账款回函做如下表述： 注册会计师设计针对性的审计程序追查下去，发现： (E公司)“所欠余额3000万元已于2010年1月2日付讫。” 2012年1月2日确实收到E公司的货款3000万元。 (F公司)“查贵公司12月28日开出的发票，金额为585万元(含增值税)，系目的地交货，本公司2012年1月23日收到货物，故2011年12月31日欠贵公司账款之事并不存在。” 确系目的地交货，但在2011年12月份已经做销售进行了会计处理。 (3)(J公司)“我公司2011年12月15日开出的红字退货发票，金额为2130万元，已注销了询证函所欠款项。” 12月份收到J公司的红字发票，但由于货物没有收到，没有做相应的会计处理，2012年2月8日收到退货入库，冲减2012年2月的销售收入。 资料三：C和D注册会计师通常依据各类交易、账户余额和列报的相关认定确定审计目标，根据审计目标设计审计程序。下表给出了存货的审计目标： 表1 存货的相关审计目标和认定 审计目标 财务报表认定 存在 完整性 权利和义务 计价和分摊 列报 A.资产负债表中记录的存货是存在的 B.所有应当记录的存货均已记录 c.记录的存货由A公司拥有或控制 D.存货以恰当的金额包括在财务报表中，与之相关的计价调整已恰当记录 E.存货已按照企业会计准则的规定在财务报表中作出恰当列报 表2 审计目标与审计程序对应关系表 审计目标 可供选择的审计程序 比较前后各期的主要A公司的毛利率、A公司周转率等；比较A公司库存量与生产量及库存能力的差异，并分析其合理性 从A公司明细账中选取具有代表性的样本，与盘点报告的数量核对；从盘点报告中抽取有代表性的样本，与A公司明细账的数量核对 在A公司明细账的借方发生额中选取资产负债表日前后的凭证，并与入库记录核对，以确定A公司入库被记录在正确的会计期间 检查A公司的入账基础和计价方法是否正确 了解是否有用于债务担保的存货，如有，则应取证并作相应的记录，同时提请A公司作恰当披露 针对资料三，请根据表中给出的存货的相关审计目标确定认定，并针对存货每一审计程序确定审计目标。(一项实质性程序可能对应一项或多项审计目标，每一审计目标可能选择一项或多项实质性程序)。请将财务报表相关认定及选择的实质性程序字母序号填入给定的表格中。
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