题目内容

Trees should only be pruned when there is a good and clear reason for doing so and, fortunately, the number of such reasons is small. Pruning involves the cutting away of overgrown and unwanted branches, and the inexperienced gardener can be encouraged by the thought that more damage results from doing it unnecessarily than from leaving the tree to grow in its own way.First, pruning may be done to make sure that trees have a desired shape or size. The object may be to get a tree of the right height, and at the same time to help the growth of small side branches which will thicken its appearance or give it a special shape. Secondly, pruning may be done to make the tree healthier. You may cut diseased or dead wood, or branches that are rubbing against each other and thus cause wounds. The health of a tree may be encouraged by removing branches that are blocking up the centre and so preventing the free movement of air.One result of pruning is that an open wound is left on the tree and this provides an easy entry for disease, but it is a wound that will heal. Often there is a race between the healing and the disease as to whether the tree will live or die, so that there is a period when the tree is at risk. It should be the aim of every gardener to reduce which has been pruned smooth and clean, for healing will be slowed down by roughness. You should allow the cut surface to dry for a few hours and then paint it with one of the substances available from garden shops produced especially for this purpose. Pruning is usually without interference from the leaves and also it is very unlikely that the cuts you make will bleed. If this does happen, it is, of course, impossible to paint them properly. Pruning should be done to ______.

A. make the tree grow taller
B. improve the shape of the tree
C. get rid of the small branches
D. make the small branches thicker

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在审计过程中发现舞弊或错误行为,表示出现重大问题的可能性______,必须相应地______审计证据的数量。

A. 减小、减少
B. 较小、增加
C. 增加、增加
D. 增加、减少

下列各项属于永久性档案的是______

A. 被审计单位的组织结构
B. 审计策略
C. 审计工作底稿
D. 具体审计计划

下列关于审计工作底稿的说法中错误的是______

A. 会计师事务所应安全保管审计工作底稿并对审计工作底稿保密
B. 编制审计工作底稿应当使用中文
C. 会计师事务所应按规定的期限保存审计工作底稿
D. 注册会计师可对审计工作底稿随意进行删除、改动

某会计师事务所于2006年2月8日与甲股份有限公司董事会签订了该公司当年度会计报表审计的业务约定书,2006年2月9日至16日按计划进行外勤审计工作,并于当月20日签发审计报告,则该会计师事务所至少应将有关本审计项目的当期档案保管至______

A. 2016年2月8日
B. 2016年2月16日
C. 2016年2月20日
D. 2016年12月31日

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