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在Word的编辑状态下，当前在汉字输入状态，若要切换到输入大写英文字母状态，应当按（）。
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一般由专业软件公司研制，公开在市场上销售，能适应不同行业、不同单位会计核算与管理基本需要的会计核算软件称为______。
Europe is desperate to succeed in business. Two years ago, the European Union’s Lisbon summit Set a goal of becoming the world’s leading economy by 2010. But success, as any new age executive coach might tell you, requires confronting the fear of failure. That is why Europe’s approach to bankruptcy urgently needs reform. In Europe, as in the United States, many heavily indebted companies are shutting up shop just as the economy begins to recover. Ironically, the upturn is often the moment when weak firms finally fail. But America’s failures have a big advantage over Europe’s weaklings: their country’s more relaxed approach to bankruptcy. In the United States the Chapter 11 law makes going bust an orderly and even routine process. Firms in trouble simply apply for breathing space from creditors. Managers submit a plan of reorganization to a judge, and creditors decide whether to give it a go or to come up with one of their own. Creditors have a say in whether to keep the firm running, or to liquidate it. If they keep it running, they often end up with a big chunk of equity, if not outright control. But shutting a bust European company is harder in two other ways. First, with no equivalent of Chapter 11, bankruptcy forces companies to stop trading abruptly. That damages the value of the creditors’ potential assets, and may also cause havoc for customers. Second, a company that trades across the European Union will find that it has to abide by different bankruptcy laws in the 15 member states, whose courts and administrators may make conflicting and sometimes incompatible stipulations. The absence of provision for negotiations between companies and creditors increases the temptation for government to step in. When governments do not come to the rescue, the lack of clear rules can lead to chaos. As a result of all this, Europe’s teetering firms miss the chance to become more competitive by selling assets to others who might manage them more efficiently. Their sickly American rivals survive, transformed, to sweep the field. Which of the following is TRUE according to the text [A] The achievement of Lisbon’s goals would precede the elimination of chaos. [B] The best way to help European firms may be to make it easier for them to fail. [C] It is high time that the rigid bankruptcy laws in the U. S. were radically changed. [D] Shutting a weak American company means ending up with a big chunk of assets.
Our daily existence is divided into two phases, as distinct as day and night. We call them work and play. We work many hours a day and we allow the necessary minimum for such activities as eating and shopping. 46) The rest we spend in various activities which are known as recreations, an elegant word which disguises the fact that we usually do not even play in our hours of leisure, but spend them in various forms of passive enjoyment or entertainment. We need to make, therefore, a hard-and-fast distinction not only between work and play but, equally, between active play and passive entertainment. 47) It is, I suppose, the decline of active play--of amateur sport--and the enormous growth of purely receptive entertainment which have given rise to a sociological interest in the problem. If the greater part of the population, instead of indulging in sport, spend their hours of leisure "viewing" television programs, there will inevitably be a decline in health and physique. In addition, we have yet to trace the mental and moral consequences of prolonged diet of sentimental or sensational spectacles on the screen. 48) There is, if we are optimistic, the possibility that the diet is too thin and unnourishing to have much permanent effect on anybody. Nine films out of ten seem to leave absolutely no impression on the mind or imagination of those who have seen them. 49) It is only when entertainment is active, participated in, practiced, that it can properly be called play, and as such it is a natural use of leisure. In that sense play stands in contrast to work, and is usually regarded as an activity that alternates with work. Work itself is not a single concept. We say quite generally that we work in order to make a living. Some of us work physically, tilling the land, minding the machines, digging the coal; others work mentally, keeping accounts, inventing machines, teaching and preaching, managing and governing. 50) There does not seem to be any factor common to all these diverse occupations, except that they consume our time, and leave us little leisure. (356 words)
黄某是某会计师事务所的注册会计师，2004年3月在对甲企业2003年度的财务会计报告进行审计时发现如下事项：2003年1月甲企业与乙企业签订合同，合同中规定乙企业应在2003年内给甲企业提供指定数量的电力。但是由于乙企业延迟了修建新发电厂的计划，致使乙企业没有履行合同规定的义务，甲企业不得不以明显较高的价格从另一供电单位购买电力。在2003年12月甲企业通过法律手段要求乙企业赔偿经济损失，2003年12月15日法院作出一审判决，要求乙企业赔偿甲企业经济损失300万元，在2003年12月31目的资产负债表日，甲企业与其法律顾问协商后认为甲企业有法定权利获得赔偿款，并且乙企业再进行任何上诉都不会有取胜的可能，但是甲企业的会计王某认为，出于稳健考虑，应待该赔偿款收到时予以入账和进行会计处理。2004年1月乙企业建议动用现金结算一部分赔款200万元，余下的赔款100万元不再支付，甲企业接受了一次全部结案的建议，假设甲企业的财务会计报告于2004年4月20日经批准对外报出。 要求： (1)上述事项是否属于资产负债表日后调整事项为什么 (2)甲企业会计王某的说法是否正确为什么你认为应如何处理 (3)假设甲企业已经对上述事项进行了调整，且除上述需要调整事项外无其他需要调整事项，则注册会计师黄某应出具何种审计报告
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