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阅读下面的短文,文中有15处空白,每处空白给出4个选项,请根据短文的内容从4个选项中选择1个最佳答案。 A satisfactory psychological theory must allow us to predict behavior. For instance, a satisfactory theory of hunger will allow us to predict when people will eat and not eat. A broadly satisfying, (51) theory should have a wide range of applicability. A broad theory of hunger might apply (52) human beings and lower animals, to normal weight and overweight people, and to people who have (53) of food for differing lengths of time. If our (54) cannot be adequately explained by or predicted from a given theory, we should consider revising or replacing that theory. In psychology many theories have been found to be (55) of explaining or predicting new observations. As a result they have been revised (56) .For example, the theory that hunger results from stomach contractions may be (57) correct for normal weight individuals, but it is inadequate as an (58) for feelings of hunger among the overweight. (59) theories also focus on biological variables, such as fat cells and brain (60) , and psychological variables such as the presence of other people who are eating and the time of day. The (61) of controlling behavior in psychology is highly (62) . Some people erroneously think that psychologists seek ways to make people do their bidding—like puppets dangling on strings. This is not so. Instead, psychologists help (63) change their behavior for their own benefit. Psychologists are (64) to belief in the dignity of human beings, and human dignity demands that people be free to make their own decisions and choose their own behavior. Psychologists are learning more all the time about the (65) influences on human behavior, but they apply this knowledge only upon request and in ways they believe will be helpful to an individual or an institution.

A. with
B. to
C. in
D. for

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下面有3篇短文,每篇短文后有5道题,每题后面有4个选项。请仔细阅读短文并根据短文回答其后面的问题,从4个选项中选择1个最佳答案。第一篇 Part science and part natural history, ornithology(鸟类学) owes its tremendous popularity as a science and a scientific recreation to a simple circumstance that is sometimes forgotten when we weigh the eligibility(有被选资格,合适)of different kinds of animals for informal study. Birds are day animals where others, just as engaging in their way—mice, for instance—are creatures of the night. Apart from their visibility (something very much in their favor), the beauty of birds and their many appealing habits have won for them a huge fan following that has more than once tempted impatient and ill-informed laboratory biologists to dismiss ornithology as so much bird-watching—an absurdly unjust judgment that ignores the fact that ornithology has made a number of profoundly important contributions to general biology. Professional biologists are not hard put to reel off(滔滔不绝地讲) a list of distinctive contributions that ornithology has made to general biology science. They will cite, for example, Ernst Mayr’s investigations of evolution and the mechanisms of speciation (物种形成), or M. R. Irwin’s work on the immunologic performance of species of Columbidae(pigeons and doves) and of hybrids(杂交种)between them. Then again, David Lack’s studies on mortality in wild populations of birds are the most illuminating life tables of wild animals and animal demography (统计学) generally. Most important of all, perhaps is the contribution that ornithology has made to the study of animal behavior, beginning with Julian Huxley’ s classic study of the courtship habits of the great crested great and followed by Niko Tinbergen’s studies on the behavior of herring gulls. The pronoun "They" in the second paragraph refers to______.

A. ornithology and general biological science
B. contributions
C. professional biologists
D. birds

注册会计师A正在拟定对XYZ公司存货的监盘计划,由助理人员实施监盘工作,下面有关监盘计划和监盘工作有无不妥当之处若有,请予以更正(1) 注册会计师A在制定监盘计划时,应与 XYZ公司沟通,确定检查的重点;(2) 对外单位存放于XYZ公司的存货,注册会计师A未要求纳入盘点的范围,助理人员也未实施其他审计程序;(3) 对存放在露天的废钢材,助理人员未要求称量,而是到废旧物资聘请一位资深的收购员代为估量和估价;(4) XYZ公司的一批重要存货,已经被银行质押,助理人员通过电话询问了其存在性;(5) 在检查存货盘点结果时,助理人员从存货实物中选取项目追查至存货盘点记录,目的是测试部分漏盘存货。 (5)处有无不妥当之处若有,请予以更正。

ABC会计师事务所接受委托,对甲公司20×9年度财务报表进行审计。A注册会计师为甲公司年报审计的项目负责人,根据审计业务的要求,组建了甲公司审计项目组。假定存在下列情形:(1) A注册会计师与甲公司副总经理同为油画爱好者,经其介绍,A注册会计师从其他企业筹得款项,成功举办个人油画展;(2) 审计项目组成员B与甲公司后勤处处长是战友,在年底审计的时候将甲公司职工年终福利一台进口彩电赠送给了B;(3) A注册会计师的岳父于20x8年购买甲公司发行的公司债券,面值2000元,即将到期;(4) ABC会计师事务所合伙人C不属于项目组成员,其妻子继承父亲遗产,其中包括甲公司内部职工股20000股;(5) 审计项目组成员D与甲公司财务总监王总从小学到大学一直是同班同学;(6) ABC会计师事务所原人事部经理E于20×5年10月离开事务所,担任甲公司人事总监。要求: 针对(2)事项,指出是否对审计项目组的独立性构成不利影响,并简要说明理由。

乙股份有限公司(以下简称乙公司)主要经营中小型机电类产品的生产和销售,采用手工会计系统,产品销售以乙公司仓库为交货地点。B注册会计师负责审计乙公司2009年度财务报表,于2009年12月1日至12月5日对乙公司的各业务循环的内部控制进行了解、测试与评价。资料一:B注册会计师拟订的总体审计策略中关于控制测试和评价的部分内容摘录如下:(1) 在了解内部控制后,如认为乙公司内部控制设计合理且得到执行,则对相关内部控制进行测试;(2) 选择2009年1月1日至2009年11月30日作为控制测试样本总体的所属期间;(3) 在控制测试的基础上,形成对乙公司2009年度内部控制有效性的最终评价。资料二:B注册会计师在审计工作底稿中记录了所了解的有关各业务循环的控制程序,部分内容摘录如下:(1) 甲公司的材料采购在经授权批准后,采购部根据经批准的采购单发出订购单。货物运达后,验收部根据订购单的要求验收货物,并编制一式多联的未连续编号的验收单。仓库根据验收单验收货物,在验收单上签字后,将货物移入仓库加以保管。验收单上有数量、品名、单价等要素。验收单一联交采购部登记采购明细账和编制付款凭单,付款凭单经批准后,月末交财务部门;一联交财务部门登记材料明细账;一联由仓库保留并登记材料明细账。财务部门根据只附验收单的付款凭单登记有关账簿。(2) 收到采购发票后,应付账款记账员将发票所载信息和采购订单进行核对。如单据核对一致,应付账款记账员在发票上加盖“相符”印戳并将有关信息记入总账;如果发现任何差异,应付账款记账员应亲自实施进一步调查。(3) 公司在实际执行销售业务时,为了增加销售过程中的灵活性,授予销售业务人员比较大的折扣政策、付款政策等权限,同时为了提高效率,销售业务人员可以单独与客户进行谈判;重要的特殊销售业务,由总裁做出决策。(4) 每月末,应收账款记账员编制应收账款账龄报告,其内容还应包括应收账款总额与应收账款明细账合计数以及应收账款明细账与客户对账单的核对情况。如有差异,应收账款记账员将立即进行调查。应收账款主管制定并批准了应收账款坏账准备计提方法和计提比例的会计估计。每年末,会计主管根据以往的经验、债务单位的实际财务状况和现金流量的情况,以及其他相关信息,编写应收账款可收回性分析报告,交财务部复核。应收账款记账员根据应收账款可收回性分析报告,分析坏账准备的计提比例是否较原先的估计发生较大变化。如发生较大变化,应收账款记账员编写会计估计变更建议,经销售经理复核后报董事会批准。(5) 公司明确规定了各项支出的开支权限,除经财务部负责人审核外,公司5万元以下的支出由各部门负责人审批,5万元以上10万元以下的由分管财务的副总裁审批,10万元以上的由总裁审批。(6) 每月末,会计主管指定出纳员认真核对银行存款日记账和银行对账单后才能编制银行存款余额调节表,并提交给应收账款记账员复核,应收账款记账员在银行存款余额调节表中签字作为其复核的证据。(7) 公司明确指出,公司总裁应亲自决定筹资规模、筹资结构和筹资方式,以达到严格控制财务风险、降低资金成本的目的。(8) 公司在实际执行对外投资业务时,由综合办公室负责对外投资及处置的可行性研究与评估,包括收集、归纳对外投资的董事会、监事会、股东大会决议及相关文书资料,并建立健全对外投资台账,跟踪、分析投资效益的制度;公司董事会负责对外重大投资及处置的决策,公司经理班子负责一般投资及处置的决策;公司投资部负责对外投资及处置的执行。要求: 针对资料二第(1)至第(7)项,假定不考虑其他条件,请逐项判断乙公司上述控制程序在设计上是否存在缺陷。如果存在缺陷,请分别予以指出,并简要说明理由。

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