When must the man return the book
A. First day next week.
B. During the weekend.
C. Early Monday morning.
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Who are the two speakers
A. Two classmates.
B. A student and a teacher.
C. A student and a library worker.
Where are they talking
A. In a restaurant.
B. In a post office.
C. In a bank.
ABC会计师事务所的A注册会计师系XYZ股份有限公司2009年度财务报表审计的负责人。由于存货不仅种类、品种繁多，且金额很大，根据审计准则的要求，注册会计师决定对存货实施监盘程序。有以下问题需要其考虑并作出判断。 对于委托其他单位保管的重要存货，注册会计师的下列做法中不恰当的是( )。
A. 与被审计单位讨论其对该部分存货的控制程序
B. 向受托人进行函证
C. 注册会计师亲自进行监盘或利用其他注册会计师的工作
D. 通过测试被审计单位的采购、生产及销售记录，确定其存在
How does the woman feel
A. She feels tired.
B. She feels angry.
C. She feels worried.
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