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第一篇Centers of the Great European CitiesThe centers of the great cities of Europe are meeting places by tradition. People gather there to drink coffee and chat late into the night. A mixture of locals and tourists make for an exciting, metropolitan atmosphere.Squares, plazas (广场) and arcades (拱廊) form the heart of Europe’s cities.Venice in Italy has the Piazza San Marco - a beautiful square surrounded by shops, churches, restaurants and cafes. In Barcelona, Spain, La Bosqueria is a lively market with hundreds of stalls selling all kinds of goods. London’s Covent Garden is filled with fruit and vegetable stalls by day and musicians, acrobats (杂质演员) and artists by night. The government buildings at the center of many cities often are architecturally impressive. In London, they serve as a beautiful backdrop (背景) to the coffee tables that line the streets and the banks of the Thames.These vibrant (有活力的) hearts are the product of centuries of evolution, social historian Joel Garreau told US News and World Report recently. "The reason people think Venice is so great today is you don’t see all the mistakes," said Garreau. "Those have all been removed." Most European cities were laid out before the invention of the car, so bars, restaurants and cafes were near to people’s homes. Today, the focus of many Europeans’ life has moved away from the centers. They live in the suburbs and outskirts, driving to supermarkets to get their supplies. But on a continent where people treasure convention, there are still those who hold onto traditional ways, living and shopping locally. These people, together with tourists, provide the city centers with their reason for existence.Coffee culture plays a part in keeping these city centers flourishing. This is particularly true of Pads whose citizens are famous enthusiastic conversationalists. This skill is developed over many hours spent chatting over espressos (浓咖啡) and cigarettes.Religion also plays a role in developing sociable atmosphere. People in Roman Catholic countries used to visit the Church on an almost daily basis. Entire communities would gather in the same building and then move out to the markets, cafes and bars in the surrounding streets. An enormous example of this relationship between church and society is the Duomo. The huge marble cathedral in Florence, Italy is surrounded by bakeries and coffee shops, and caters not only to the tourist crowds, but also the local community. Why do people think that Venice is so great()

A. Because it is a famous tourist attraction
Because you can reach anywhere by boat
C. Because it is well-known for its merchants
D. Because all the mistakes have been removed

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案例三(一)资料2009年4月,某审计组对丙公司2008年度财务收支情况进行审计。有关货币资金业务审计的情况和资料如下:1.审计人员在对货币资金业务相关内部控制进行调查时了解到:(1)出纳员同时负责现金日记账和银行存款日记账的记录;(2)为便于及时支付款项,支票和印章由出纳员统一保管;(3)3万元以下的付款业务,会计人员可以直接办理,3万元以上的付款业务,则需会计主管审批后方可办理;(4)会计主管定期核对银行存款日记账与银行对账单,并编制银行存款余额调节表。2.通过调查了解内部控制并进行相关测试,审计人员确定货币资金业务审计的重点为证实货币资金业务的真实性、截止期和收付业务的合法性。3.审计人员对该公司库存现金进行监盘,并采取了以下程序:(1)4月16日临近下班时进行监盘;(2)事先未通知财务部门;(3)要求出纳员清点现金,会计主管和审计人员在旁监督;(4)“库存现金盘点表”由出纳员、会计主管和审计人员共同签字后,作为审计工作底稿留存。4.通过现金监盘,审阅现金日记账及有关收付款凭证,审计人员发现:(1)4月16日现金日记账余额为7693.30元,实际库存现金监盘数为2243.30元(2)审计人员在保险柜中发现一些单据:一是职工王某差旅费借款单一张,金额为3000元;二是已付款的报销凭证3张,金额合计4050元;三是已经收到款的现金销售凭证2张,金额合计2200元。5.审计人员发现该公司2008年12月银行对账单余额与银行存款日记账余额不符,决定采取进一步审计程序进行追踪。(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。 “资料4”中,该公司4月16日现金日记账余额应是()。

A. 2243.30元
B. 2843.30元
C. 7693.30元
D. 12543.30元

糖尿病合并白内障、雀盲、耳聋者,治疗应首选:()

A. 六味地黄丸
B. 杞菊地黄丸
C. 六味地黄丸合生脉散
D. 知柏地黄丸
E. 金匮肾气丸

案例一(一)资料2009年4月,某审计组对甲公司2008年度财务收支情况进行审计。相关情况和资料如下:1.审计人员在抽查记账凭证时发现,部分记账凭证上的审核与编制为同一人。经进一步了解,财会部门未建立表、账、证之间的定期核对制度。2.审计人员抽取了2008年不同月份的若干张客户订货单,检查销售业务的授权审批情况。3.审计人员对财会部门编制的应收账款明细表进行了复算,并与应收账款总账和报表进行了核对。4.审计人员对应收账款进行了函证,根据回函内容,编制了应收账款函证汇总分析表。5.审计人员对银行存款业务进行审计时,对支出金额在10万元以上的业务逐项审查;对支出金额在5万元至10万元之间的,随机抽取20%的业务进行审查;对支出金额在5万元以下的,随机抽取l%的业务进行审查。(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。 “资料5”中,审计人员采取的样本选取方法有()。

A. 简单随机选样法
B. 系统选样法
C. 分层选样法
D. 非随机选样法

Green Roof ResearchThe concept of green roofs is basically about growing plants on roofs, thus helping to replace the green footprint that had been destroyed due to the construction of the building. Green roofs are the most prevalent (流行) in Germany, which is widely regarded as the leader in green roof research.The green roofs that are used these days can be classified as ’extensive’ and ’intensive’ systems. Extensive green roofs use mosses, grasses and herbs, which are tolerant to droughts. These plants do not need much maintenance, can be grown in a layer of. substrata (土层) that can be as shallow as 1.5 inches, and generally are inaccessible to the public. In contrast, a wide range of species of plants are grown on intensive green roofs, such as shrubs (灌木) and even trees, which require deeper substrate layers, and are usually grown on flat roofs. They need intensive maintenance, and are’ usually areas that resemble parks which are accessible to people.There are several benefits of adopting green roof technologies. Apart from the obvious psychological and aesthetic (美学的) benefits of garden-like environments surrounding you, some of the common economic and ecological benefits are.- a reduction in the consumption of energy; air and water purification; recovering green spaces; and the mitigation (缓解) of the heat island effect in urban areas.The green roof research that is currently ongoing is focused on evaluating the species of plants that are suitable to be grown on roofs, the methods of propagation (繁殖) as well as establishment, nutrient (养料) and water requirement, substrates, and the quantity and quality of water runoff. The evaluation criteria of plant species are: at what rate they can be established; their capacity to withstand invasive weeds; tolerance ’of cold, and heat; tolerance of drought conditions; capacity of persistence and survival.A number of experiments are being conducted on roof platform simulations at various research centers. These sites are generally outfitted with equipment, which are used to measure temperatures at different depths of the growing substrates, and the rate and volume of the runoff of stormwaters from each of the platforms.Green roof technology is representative of a completely new market for landscape contractors, and all roofs that currently exist and the future ones to be constructed are the potential market -- a market that is too huge to be overlooked. Although green roof technology can create a garden-like environment, its potential market is rather small.()

A. Right
B. Wrong
C. Not mentioned

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