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注册会计师A对Y公司2006年会计报表出具了带强调事项段的无保留意见的审计报告，强调事项段披露“贵公司对2006年12月20日转让债权以及Z公司(注：系大股东)欠款所形成的其他应收款未计提坏账准备。若根据贵公司的会计政策与会计估计，对一年以内的应收账款按5%计提坏账准备300万元。但根据z公司与贵公司签订的《债权转让协议》，债权转让款将在2006年末支付完毕，Z公司已对截至2006年末对贵公司的欠款制定了还款计划。鉴于上述原因贵公司董事会决定，对该其他应收款不计提坏账准备”。 ( )
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在一个拥有1500名本科生的文学院进行一次学生对公共心理学课的态度的研究，一种方法是设计一项纵向研究，从新生班级开始，每年一次调查这一总体中的随机选择样本。另一种方法是运用横向设计，从4个本科班级总体中随机选择样本，同时对它进行调查。如果采用焦点团体访谈法，请设计一个访谈提纲。
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第三节 短文理解 2 阅读下面短文，从短文后所给问题的A、B、C三个选项中选出一个正确答案。 Young people like to form groups. If you are not up to their standard, you will not be accepted into their group. And if you are an inner- going person and you are very shy, you may not dare to talk to others. Then what should you do You should take the first step. Don’t wait until others come to talk to you. You should go to them and say "Hello" first. Then you will start a conversation. If you share some interests, you will become very close friends. You should also keep an eye of personal interest of others. Being interested in others will show that you care about them. A boy named David, for example, is very successful in making friends. He says, "I have a real love for people and I take an active interest in others." He adds, "One of the biggest things is to know that person’s name. Others are impressed that you care enough to remember their names. Because of this they may share some experience or problem with you. And the friendship starts to build." True, taking an interest in others is the key to starting friendship. When you want to make friends with someone, you should not pretend to be someone else. If you pretend to be better than you really are, you will lose him or her when they find out. Young people like to ______.
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