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通过注册会计师考试全科成绩合格后，可取得注册会计师资格。如有两年审计工作经验，即可获准执业。( )
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It is astonishing how little is known about the working of the mind. But however little or much is known, it is fairly clear that the model of the logic-machine is not only wrong but mischievous. There are people who profess to believe that man can live by logic alone. If only they say, men developed their reason, looked at all situations and dilemmas logically, and proceeded to devise rational solutions, all human problems would be solved. Be reasonable. Think logically. Act rationally. This line of thought is very persuasive, not to say seductive. 61)It is astonishing, however, how frequently the people most fanatically devoted to logic and reason, to a cold review of the "facts" and a calculated construction of the truth, turn out not only to be terribly emotional in argumentation, but obstinate before any "truth" is "proved"] — deeply committed to emotional positions that prove rock-resistible to the most massive accumulation of unsympathetic facts and proofs. If man’s mind cannot be turned into a logic-machine, neither can it function properly as a great emotional sponge, to be squeezed at will. All of us have known people who gush as a general response to life — who gush in seeing a sunset, who gush in reading a book, who gush in meeting a friend. They may seem to live by emotion alone, but their constant gushing is a disguise for absence of genuine feeling, a torrent rushing to fill a vacuum. 62)It is not uncommon to find beneath the gush a cold, analytic mind that is astonishing in its meticulousness and ruthless in its calculation.] Somewhere between machine and sponge lies the reality of the mind — a blend of reason and emotion, of actuality and imagination, of fact and feeling. 63)The entanglement is so complete, the mixture so thoroughly mixed, that it is probably impossible to achieve pure reason or pure emotion, at least for any sustained period of time.] It is probably best to assume that aI1 our reasoning is fused with our emotional commitments and beliefs, all our thoughts colored by feelings that lie deep within our psyches. 64)Moreover, it is probably best to assume that this stream of emotion is not a poison, not even a taint, but is a positive life-source, a stream of psychic energy that animates and vitalizes our entire thought process.] 65)The roots of reason are embedded in feelings—feelings that have formed and accumulated and developed over lifetime of personality-shaping.] These feelings are not for occasional using but are inescapable. To know what we think, we must know how we feel. It is feeling that shapes belief and forms opinion. It is feeling that directs the strategy of argument. It is our feelings, then, with which we must come to honorable terms.
G公司(非外商投资的有限责任公司)向公司登记机关申请设立登记，以全体股东分期出资方式出资，ABC会计师事务所的庚注册会计师负责该设立验资业务，遇到以下情况，请代为做出正确的专业判断。 验资报告的范围段中应列示的内容包括( )。
患者，女性，72岁，肺气肿病史15年。近日咳嗽、咳痰、气促、精神差。查体：口唇发绀，呼吸30/min，神志恍惚，多汗和皮肤湿暖，肋骨上抬，肋间隙增宽；动脉血气分析：pH 7.31，PaO2 6.7kPa，PaCO2 8kPa。 当护士采集血气分析标本时，其操作要点应除外
ABC有限责任公司是由甲公司(合资中方，国有企业)、乙公司(合资外方)共同出资组建的外商投资企业。合同、协议和章程规定，ABC有限责任公司的注册资本为人民币5000万元；甲公司以房屋及建筑物、土地使用权和专利权出资，价值为3800万元，其中，房屋建筑物作价1500万元，土地使用权作价1000万元，非专利技术作价1300万元；乙公司以进口设备和货币资金(美元)出资，进口机器设备10台，总价值30万美元，货币资金出资120万美元，按合同规定的汇率(RMB8＝$1)折算为人民币。投资双方约定：2003年9月30日前一次缴足出资。9月28日甲公司投出房屋及建筑物、土地使用权，固定资产的账面价值5000万元，已提折旧3000万元，土地使用权账面价值500万元，按双方协议1000万元作价入账，非专利技术账面价值80万元，按照双方协议1300万元作价入账。9月29日，ABC有限责任公司收到乙公司进口设备10台，发票价格为30万美元，9月30日，收到乙公司货币资金出资90万美元，按出资当日汇率入账(出资当日汇率均为1:8.25)。东方会计师事务所接受委托于2003年10月5日对ABC有限责任公司进行了验资。要求：(1)指出注册会计师在验资过程中可能发现的问题，并简单说明理由。(2)如果注册会计师与ABC有限责任公司在注册资本实收情况上存在异议，且无法协商一致，注册会计师应如何处理(3)注册会计师经过审验，出具了如下验资报告，要求指出其中的不适当之处，并且予以改正。(假定出资金额没有不适当之处)验 资 报 告ABC有限责任公司董事会：我们接受委托，审验了贵公司截至2003年9月30日止申请设立的注册资本实收情况。提供真实、合法、完整的验资资料是全体股东及贵公司的责任。我们的责任是对贵公司注册资本的实收情况发表审验意见。我们的审验是依据《独立审计具体准则——验资》进行的。在审验过程中，我们结合贵公司的实际情况，实施了检查等必要的审验程序。根据协议、合同、章程的规定，贵公司申请登记的注册资本为人民币5000万元，由甲公司和乙公司在2003年9月30日前一次缴足。经过我们审验，截至2003年9月30日止，贵公司已经收到全体股东缴纳的注册资本合计人民币4760万元。各股东以货币资金出资90万美元，实物出资1740万元人民币，土地使用权出资1000万元人民币，非专利技术出资 1300万元人民币。附件：(1)验资事项说明(2)注册资本实收情况明细表东方会计师事务所 中国注册会计师A(签名盖章)地址：(略) 中国注册会计师B(签名盖章)2003年9月30日
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