题目内容
Z市A房地产开发公司在W市城市规划区内，取得了一块建设用地使用权，该项目计划总投资5000万元。该项目开发临街部分建5层商场。其余建设商品住宅。A房地产开发公司为融通资金，一方面通过金融贷款取得部分建设资金；另一方面，通过预售其建设的商品房，取得部分建设资金。A房地产开发公司取得《商品房预售许可证》后，委托B房地产公司代理预售商品房，预售期间，2010年3月1日，A房地产开发公司与王某签订了商品房预售合同，每平方米合同价格为2000元，合同约定建筑面积都为100平方米。后A房地产开发公司经过有关部门批准，对包括王某所预购的商品房户型进行了变更。经确权登记，王某所预购的商品房建筑面积为104平方米。2011年5月1日，该项目建成后，2011年7月1日A房地产开发公司将该商场租给D公司进行经营；而D公司由于自身原因，又将该承租商场转租给孙某。 按照规定，A房地产开发公司与王某签订商品房预售合同后，应在( )之前办理商品房预售合同登记备案手续。
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请根据下面短文回答第66～70题： Mr. Baker liked shooting very much but he was never good at it. A month ago some of his friends visited him in his house and saw a new target( 靶子 )which Baker had put several days before in his garden. His friends went nearer and looked at this beautiful target. There was a hole right in the middle of the target. When they asked who had shot the target, Baker said he had. They all laughed and said, "How far away were you, Baker Two feet" But Baker said he was fifty yards(码) away. Then Mr. Baker’s wife explained about the hole in the middle. She said, "Baker went to a shop and bought a very big piece of wood. He brought it home in a car, put it in the garden and shot at it from fifty yards away. Then he drew a target round the hole and cut the wood.\ Baker put the target there ______.
基金会计核算的会计主体是证券投资基金的份额持有人。( )
请根据下面短文回答第66～70题： Mr. Baker liked shooting very much but he was never good at it. A month ago some of his friends visited him in his house and saw a new target( 靶子 )which Baker had put several days before in his garden. His friends went nearer and looked at this beautiful target. There was a hole right in the middle of the target. When they asked who had shot the target, Baker said he had. They all laughed and said, "How far away were you, Baker Two feet" But Baker said he was fifty yards(码) away. Then Mr. Baker’s wife explained about the hole in the middle. She said, "Baker went to a shop and bought a very big piece of wood. He brought it home in a car, put it in the garden and shot at it from fifty yards away. Then he drew a target round the hole and cut the wood.\ Why did Baker’s friends laugh Because ______.
辛注册会计师是H上市公司2011年度财务报表审计的负责人，在审计过程中，需对负责关联方审计的助理人员提出的相关问题予以解答，并对其编制的有关审计工作底稿进行复核。请代为作出正确的专业判断。 在适用的财务报告框架对关联方作出很少规定或没有作出规定的情况下，关联方是指符合下列条件之一的人员或实体( )。
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