审计的一般目的是注册会计师对被审计单位的会计报表进行审计并发表审计意见,这里所指的“会计报表”应涵盖的内容是( )。
A. 资产负债表、利润表和现金流量表
B. 资产负债表、利润表、现金流量表以及补充资料
C. 资产负债表、利润表及有关附表
D. 资产负债表、利润表、现金流量表和有关附表以及编制这些会计报表所依据的会计资料及其所反映的经济业务
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Depression isn’t just feeling down. It’s a real illness with real causes. Depression can be set off by stressful life events, like divorce or a death in the family or it can appear suddenly, for no apparent reason. Some people think you can try to get yourself out of a depression. That’s not true. Many doctors believe that one thing that may cause depression is an imbalance of serotonin (血清素) —chemical in your body. If this happens, you may have trouble sleeping. Feel unusually sad or irritable. Find it hard to concentrate. Lose your appetite. Lack energy or have trouble feeling pleasure. These are some of the symptoms (症状) that can point to depression—especially if they last for more than a couple of weeks.To help fight depression, the medicine doctors prescribe now most often is Prozac. Prozac isn’t a "happy pill". It won’t turn you into a different person.Some people do experience mild side effects, like upset stomach, headaches, difficulty sleeping, anxiety and nervousness. These tend to go away within a few weeks of starting treatment, and usually aren’t serious enough to make most people stop taking it. However, if you are concerned about a side effect, or if you develop a rash (皮疹), tell your doctor right away. And don’t forget to tell your doctor about many other medicines you are taking.Prozac has been carefully studied for nearly 10 years. But remember, Prozac is a prescription medicine, and it isn’t right for everyone. Only your doctor can decide if Prozac is right for you.Prozac has been prescribed for more than 17 million Americans. What do some doctors think is the real cause for people to feel depressed()
A. Unhappy events happening in one's life.
B. A lack of balance of a chemical in one's body.
C. Difficulty in concentrating on something.
D. Sad feelings, lacking energy and eating disorder.
对于未函证的应收账款,注册会计师应执行的最为有效的审计程序是( )。
A. 测试相关的内部控制
B. 审查资产负债表日后的收款情况
C. 执行分析性复核
D. 检查相关的原始凭证
根据试验,一般材料含水率增加1%,其导热系数相应增大( )
A. 2%
B. 3%
C. 4%
D. 5%
Parents with an adopted child wonder, when and how to tell their child that he or she is adopted. They also want to know if there are special problems for an adopted child.Child and adolescent psychiatrists (精神病学家) recommend that the child be told about the adoption by the adoptive parents. Children should be told about their adoption in a way that they can understand.There are two different views on when a child should be told about the adoption. Many experts believe the child should be told at earliest age possible. This approach provides the child an early opportunity to accept and integrate the concept of being "adopted". Other experts believe that telling a child too early may confuse the young child who can’t really understand the event. These experts advise waiting until the child is older.In either case, children should learn of their adoption from the adoptive parents. This helps give the message that adoption is good and that the child can trust the parents. If the child first learns about the adoption intentionally or accidentally from someone other than parents, the child may feel angry and mistrust towards the parents, and may view the adoption as bad or shameful because it was kept a secret.Adopted children will want to talk about adoption and parents should encourage this process. Several excellent children’s story books are available in bookstores which help parents tell the child being adopted. Parents who have an adopted child want to know()
A. how to hide the fact that he or she is adopted
B. when the child was born exactly
C. whether they should tell the child that he or she is adopted
D. if the child has certain disease