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注册会计师对直接和严重影响会计报表的违反法规行为，应当在制定和实施审计计划时予以充分关注，以合理确信能发现此类违反法规行为。
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A Where is Love How can we find Love The past ages of man have all been carefully labeled by anthropologists. Descriptions like “Paleolithic Man”, “Neolithic Man”, etc., neatly sum up the whole periods. When the time comes for anthropologists to turn their attention to the twentieth century, they will surely choose the label “Legless Man”. Histories of the time will go something like this: “in the twentieth century, people forgot how to use their legs. Men and women moved about in cars, buses and trains from a very early age. There were lifts and escalators in all large buildings to prevent people from walking. This situation was forced upon earth dwellers of that time because of miles each day. But the surprising thing is that they didn’t use their legs even when they went on holiday. They built cable railways, skilifts and roads to the top of every huge mountain. All the beauty spots on earth were marred by the presence of large car parks.” The future history books might also record that we were deprived of the use of our eyes. In our hurry to get from one place to another, we failed to see anything on the way. Air travel gives you a bird’seye view of the world—or even less if the wing of the aircraft happens to get in your way. When you travel by car or train a blurred image of the countryside constantly smears the windows. Car drivers, in particular, are forever obsessed with the urge to go on and on: they never want to stop. Is it the lure of the great motorways, or what And as for sea travel, it hardly deserves mention. It is perfectly summed up in the words of the old song: “I joined the navy to see the world, and what did I see I saw the sea.”The typical twentiethcentury traveler is the man who always says, “I’ve been there.”You mention the remotest, most evocative placenames in the world like El Dorado, Kabul, Irkutsk and someone is bound to say，“I’ve been there”—meaning,“I drove through it at 100 miles an hour on the way to somewhere else.” When you travel at high speed, the present means nothing: you live mainly in the future because you spend most of your time looking forward to arriving at some other place. But actual arrival, when it is achieved, is meaningless. You want to move on again. By traveling like this, you suspend all experience; the present ceases to be a reality: you might just as well be dead. The traveler on foot, on the other hand, lives constantly in the present. For him traveling and arriving are one and the same thing: he arrives somewhere with every step he makes. He experiences the present moment with his eyes, his ears and the whole of his body. At the end of his journey he feels a delicious physical weariness. He knows that sound. Satisfying sleep will be his: the just reward of all true travelers. Anthropologists label nowadays’men “Legless” because （）.
His package looks pretty, people will buy just about anything. So says an advertising executive in New York, and he has proved his point by selling boxes of rubbish for the price of an expensive bottle of wine. Justin Gignac, 26, has sold almost 900（1）presented plastic boxes of rubbish from the street of the Big Apple at between ＄50 and ＄100 each. Buyers from 19 countries have paid for the souvenirs(纪念品). The idea has been so successful that he is thinking of promoting it around the world. It all began when Mr. Gignac was at a summer workshop. "We had a discussion about his importance of （2）," he recalls. "Someone said packaging was unimportant. I disagreed. The only way to prove it was by selling something nobody would ever want." He searches the streets of Manhattan and typical（3） include broken glass, subway tickets, Starbucks cups and used（4）forks. "Special editions" are offered at a high price. He charged ＄100 for rubbish from the opening day of the New York Yankees stadium. Mr. Gignac denies（5）his customers for fools: "They know what they're getting. They appreciate the fact that they're taking something nobody would want and finding beauty in it." Some（6）customers include people who used to live in the city and want a down to earth souvenir. He claims he has even sold to art collectors. Realizing that the concept appears to be a real moneymaker, Mr. Gignac has（7）a company and is employing his girlfriend as vice president. He（8）to discuss his profit margins: "Its actually quite a lot of effort putting them together-but yet, garbage is free."Mr. Gignac is considering more varieties of souvenirs. He maintains that he has signed（9）with people interested in（10）projects from as far as Berlin and London. 第（20）空应选择（）
F When you think of the tremendous technological progress we have made, it’s amazing how little we have developed in other respects. We may speak contemptuously of the poor old Romans because they relished the orgies of slaughter that went on in their arenas. We may despise them because they mistook these goings-on for entertainment. We may forgive them condescendingly because they lived 2000 years ago and obviously knew no better. But are our feelings of superiority really justified. Are we any less bloodthirsty Why do boxing matches, for instance, attract such universal interest Don’t the spectators who attend them hope they will see some violence Human beings remain as bloodthirsty as ever they were. The only difference between ourselves and the Romans is that while they were honest enough to admit that they enjoyed watching hungry lions tearing people apart and eating them alive, we find all sorts of sophisticated arguments to defend sports which should have been banned long ago; sports which are quite as barbarous as, say, public hangings or bearbaiting. It is really incredible that in this day and age we should still allow hunting or bull-fighting, that we should be prepared to sit back and watch two men batter each other to pulp in a boxing ring, that we should be relatively unmoved by the sight of one or a number of racing cars crashing and bursting into flames. Let us not deceive ourselves. Any talk of "the sporting spirit" is sheer hypocrisy. People take part in violent sports because of the high rewards they bring. Spectators are willing to pay vast sums of money to see violence. A world heavy-weight championship match, for instance, is front-page news. Millions of people are disappointed if a big fight is over in two rounds instead of fifteen. They feel disappointment because they have been deprived of the exquisite pleasure of witnessing prolonged torture and violence. Why should we ban violent sports if people enjoy them so much You may well ask. The answer is simple, they are uncivilized. For centuries man has been trying to improve himself spiritually and emotionally—admittedly with little success. But at least we no longer tolerate the sight of madmen being cooped up in cages, or public floggings of any of the countless other barbaric practices which were common in the past. Prisons are no longer the grim forbidding places they used to be. Social welfare systems are in operation in many parts of the world. Big efforts are being made to distribute wealth fairly. These changes have come about not because human beings have suddenly and unaccountably improved, but because positive steps were taken to change the law. The law is the biggest instrument of social change that we have and it may exert great civilizing influence. If we banned dangerous and violent sports, we would be moving one step further to improving mankind. We would recognize that violence is degrading and unworthy of human beings. How many dangerous sports does the author mention in this passage
神经型脚气病综合症为VB1缺乏及中枢神经系统的表现较为罕见，多见于酗酒者。（）
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