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宋金海上之盟
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阅读下面短文，回答下面题。很大的雨，下了一天了。这样的时候最好是哪儿也别去，缩在家里看雨。可我突然就想念书吧了，这个时候的书吧一定只有几桌客人，那面大大的落地窗一定雾蒙蒙的，一些小水珠在上面滑动。而空气里照例是香醇的咖啡气息，咖啡未必好喝，可那气息永远是迷人的。也许是刚才信手翻了第五期的《万象》，看了一组描写香港、台北、上海的文章，突然有些惆怅了，莫名其妙的小女人情怀。特别是袁紫衣的那篇《在上海开始的那篇小说》，讲一个女人在上海和巴黎游走的心绪，她说上海有一种让人无法停止的魅力。我想，她是没有在深圳生活过吧，否则，她也会这么说深圳的。每一次，外地的朋友或者刚来深圳不久的朋友问我，你最喜欢哪个城市，我都会坚定地告诉他们：深圳。一个害怕过可以预知生活的女人，一个充满变数的城市。我述说喜欢的理由，他们点头，但我知道在他们的心里充满的是对这个城市的不屑和质疑。这是一个被很多人误读的城市。这是一个空气里都飘着钱分子的城市这是一片没有文化滋润的干涸土地还记得有天晚上，一个北京来的朋友又跟我大谈深圳的没文化，我对这个词有着莫名的敏感。他神采飞扬地谈到北京，当然提到了那些古老的建筑与文化，也提到了人艺的话剧……我只淡淡地回应，如果你只从纵深意义上去理解文化，那我同意你的观点。他反唇相讥，现在有一种泛文化的观点，认为只要有人的地方就有文化。他最后抛出了这样一句，在北京至少有姑娘愿意嫁个唱摇滚的!深圳呢全深圳的姑娘都在傍大款吗无数的姑娘，无数不是大款的男人，都在干什么关于这座城市，我已经解释过大多次，我甚至花了两年的时间用一本书来解释，而我现在，在用一个书吧来解释。记起那年的冬天，我舍弃自己喜爱的这座城市跑到北京。一天，我拎着一大包菜回家，家里有一大帮的朋友在等我做饭给他们吃。我走在亚运村的街道上，走在一群陌生人中间，风很大，刮在我的脸上很疼，眼泪突然就在那时掉下来。对面的行人用奇异的目光看着这个流泪的女人，他们不知道她是在想念另一个城市。其实我也不知道，在离开以前。城市之于人的意义在哪里我去过很多的城市，可我只是个过客。那些城市的繁荣与文化，甚至情调只是我眼里的风景，那些城市里居住的人的喜怒哀乐我也永远无法真正理解。城市的意义在我只是一个位置和一群人。一个合适我的位置，一群令我快乐的朋友。城市虽然很大，但在我的眼里很小。常有人问我你为什么想开这样一家书吧，它能挣钱吗我一直找不到最好的答案。那天翻书吧的留言本，看到一个来自北京的朋友写道，这里让他想起北京的雕刻时光，他说，也许我会因为这里，爱上这座城市。现在，我时常坐在书吧那面靠窗的小桌前，我拿着一本书，但也许没有看，我只能只是在等待，一些朋友，一段风景，一个故事，我不知道。现在，雨还在下。我却迫不及待地要去“物质生活”，那里有我和我的朋友们最温暖的期待。(晓昱《城市于我》) 深圳常被人“误读”的最主要原因是（）。
As in many other areas of human activity during the twentieth century, a number of specialized fields in accounting have evolved as a result of technological advances and accelerated economic growth. The most important accounting fields are described briefly as follows. Financial accounting is concerned with the recording of transactions for a business enterprise or other economic unit and the periodic preparation of various reports from such records. The reports, which may be for general purposes or for a special purpose, provide useful information for managers, owners, creditors, governmental agencies, and the general public. Of particular importance to financial accountants are the rules of accounting, and generally accepted accounting principles. Corporate enterprises must employ such principles in preparing their annual re ports on profitability and financial status for their stockholders and the investing public. Auditing is a field of activity involving an independent review of the accounting records. In conducting an audit, public accountants examine the records supporting the financial reports of an enterprise and give an opinion regarding their fairness and reliability. An important element of "fairness and reliability" is adherence to generally accepted accounting principles. In addition to retaining public accountants for a period audit, many corporations have their own permanent staff of internal auditors. Their principle responsibility is to determine if the various operating divisions are following management’s policies and procedures. Cost accounting emphasizes the de termination and the control of costs. It is concerned primarily with the costs of manufacturing processes and of manufactured products. In addition, one of the most important duties of the cost accountants is to gather and explain cost data, both actual and prospective. Management uses these data in controlling current operations and in planning for the future. Management accounting uses both historical and estimated data in assisting management in daily operations and in planning future operations. It deals with specific problems that confront enterprise managers at various organizational levels. The management accountant is frequently concerned with identifying alternative courses of action and then helping to select the best one. In recent years, public accountants have realized that their training and experience uniquely quality them to advise management personnel on policies and administration. Tax accounting is another important area. Accountants specialized in this field, must be familiar with the tax statutes affecting their employer or clients and also must keep up to date on administrative regulations and court decisions on tax cases. Accountants specialized in tax accounting need NOT be familiar with:
建立查询的方法有两种：______和“设计”视图。
装载动植物的出境集装箱都应实施动植物检疫。( )
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