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In July of 1970, the White House and Congress workedtogether to establish the Environmental Protection Agency(EPA) in response to the growing public demand for cleanerwater, air and land. Prior the establishment of 62. the EPA, the federal government is not structured to make 63. a coordinated attack on the pollutants that harm human healthand degrade the environment. The EPA was assigning the task 64. of repairing the damage already done to the natural environment and to establish new criteria to guide Americans in makinga cleaner environment a reality. Bom in the awake of elevated concern about environmental 65. mental pollution, the U.S. Environmental Protection Agencyopened its doors in downtown Washington, D.C., on December 2,1970. EPA was established to consolidate in one agency the variety 66. of federal research, monitoring, standard-setting andenforcement activity to ensure environmental protection. 67. EPA’s mission is to protect human health and to safeguardthe naturally environment-air, water, and land-upon 68. which life depend. For more than 30 years, the EPA 69. has been working for a cleaner, healthier environment for theAmerican people. From regulating auto emissions to ban the use of 70. DDT; from cleaning up toxic waste to protecting the ozonelayer; from increasing recycling to revitalizing inner-city brown-fields, EPA’s achievements have resulted in cleaner alr, purerwater, and well protected land. 71.

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(每小题只有一个正确答案,请从每小题的备选答案中选出一个你认为正确的答案)甲公司是非上市公司,由X会计师事务所负责对甲公司2007年度财务报表进行审计,A注册会计师担任项目负责人。在考虑执业过程中有关职业道德规范的相关问题时,A注册会计师遇到以下事项,请代为做出正确的专业判断。 下列选项中,属于关联关系对独立性造成影响的是( )。

A. 与甲公司存在密切的经营关系
B. 鉴证小组成员C曾是鉴证客户的经理
C. 甲公司的董事曾是会计师事务所的前高级管理人员
D. 鉴证小组成员D可能与甲公司发生雇佣关系

本案中钱某触犯的罪名有( )。(一) 钱某从毒品走私犯手中购买海洛因1000克,准备贩卖牟利。为遮人耳目,钱某从医院太平间偷盗了一具婴儿尸体,将海洛因藏匿于婴儿的尸体内携带到某市。为使海洛因尽快脱手,钱将海洛因掺杂在自己卷制的香烟中,号称“神烟”,包治百病,使不明真相的刘某等10余人吸食成瘾,不得不高价向钱某购买“神烟”。另外,钱某还指使其子钱小三 (男,15周岁)为其贩卖。邻居潘某见钱某一夜暴富,羡慕不已,以面粉假冒海洛因,对外宣称“白面批发,物美价廉”,吴某等人从其处购买后拿回去贩卖,后发现上当,潘某以此方式骗得财物5万余元。

A. 贩卖运输毒品罪
B. 盗窃尸体罪
C. 欺骗他人吸食毒品罪
D. 诈骗罪

Section A Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. Both the dialogues and questions will be spoken only once. When you hear a question, you should decide on the correct answer from the 4 choices marked A), B), C) and D) given in your test paper Then you should mark the corresponding letter on the Answer Sheet with a single line through the center. What can we learn about the woman?()

A. She is now in Shanghai.
B. She wishes she were in Shanghai now.
C. She is now in Japan.
D. She wishes she were in Japan now.

(二) 某地新建一水库,其库容为3亿立方米,土石坝坝高75m。批准项目概算中的土坝工程概算为1亿元。土坝工程施工招标工作实际完成情况如表8-2。 表8-2 土坝工程施工招标工作实际完成情况表 工作序号 (一) (二) (三) (四) (五) 时间 2006.5.25 2006.6.5~9(5个工作日) 2006.6.10 2006.6.11 2006.6.27 工作内容 在《中国采购与招标网》上发布招标公告 发售招标文件,投标人A、B、C、D、E购买了招标文件 仅组织投标人A、B、C踏勘现场 电话通知删除招标文件中坝前护坡内容 上午9:00投标截止:上午10:00组织开标,投标人A、B、C、D、E参加 根据《水利水电土建工程施工合同条件》(GF—2000—0208),发包人与投标人A签订施工合同。其中第一坝段土方填筑工程合同单价中的直接费为7.5元/m3(不含碾压,下同)。列入合同文件的投标辅助资料有如下内容(见表8-3)。 表8-3 列入合同文件的投标辅助资料表 填筑方法 土的级别 运距(m) 直接费(元/时) 说明 2.75m3铲运机 Ⅲ 300 5.3 1.单价-二直接费×综合系数,综合系数取1.34 2.土的级别调整时,单价须调整,调整系数为:Ⅰ、Ⅱ类土0.91,Ⅳ类土1.09 Ⅲ 400 6.4 Ⅲ 500 7.5 1m3挖掘机配 5T自卸汽车 Ⅲ 1000 8.7 Ⅲ 2000 10.8 工程开工后,发包人变更了招标文件中拟定的第一坝段取土区。新取土区的土质为黏土,自然湿密度1900kg/m3,用锹开挖时需用力加脚踩。取土区变更后,施工运距由500m增加到1500m。 [问题] 根据现行水利工程设计概(估)算编制的有关规定,指出投标辅助资料“说明”栏中“综合系数”综合了哪些费用

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