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出票对付款人的法律效力为:出票行为的成立虽然并不使付款人承担承兑义务,但是基于出票人的付款委托而使其具有承兑的地位,在其对汇票进行承兑后,即成为汇票卜的主债务人,对收款人负有付款义务,并因此负担票据法上的责任。()

A. 正确
B. 错误

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注册会计师应当根据评估的重大错报风险设计控制测试与实质性程序,请对下列事项作出判断。
注册会计师可以在期中或期末实施控制测试或实质性程序,当重大错报风险较高时,注册会计师应当考虑在期末或接近期末实施实质性程序,或采用不通知的方式,或在管理层不能预见的时间实施审计程序。()

A. 正确
B. 错误

注册会计师的审计工作通常不涉及鉴定文件的真伪,注册会计师不是鉴定文件真伪的专家。但如果注册会计师在审计过程中识别出的情况使其认为文件记录可能是伪造的或文件记录中的某些条款已发生变动,注册会计师应当做出进一步调查,包括直接向第三方询证,或考虑利用专家的工作,以评价文件记录的真伪。()

A. 正确
B. 错误

X注册会计师是Q公司2007年度财务报表的项目经理,X注册会计师负责审核助理审计人员对存货监盘的底稿,请代X注册会计师对以下事项进行判断。
存货盘点日期最理想的时间是资产负债表日,如果存货盘点日不是资产负债表日,注册会计师应当实施适当的审计程序以便确定被审计单位对于盘点日与审计报告日之间的存货变动情况是否已作出了正确的记录。()

A. 正确
B. 错误

A Health Profile
A health profile is a portrait of all of the factors that influence your health. To draw your health profile, you will(1)what diseases run in your family, what health hazards you may be exposed to(2)work, how your daily(3)compares to the recommended standards, how much time per week you(4)exercising and what type of exercise you engage(5), how stressful your work and family environments are, what kinds of illnesses you get regularly, and(6)or not you have any one of a number of addictions.(7)this portrait, your should have a checkup to determine how your blood, heart, and lungs are functioning. This checkup will serve(8)a baseline, to which you can then compare later tests.
(9)this profile is thoroughly drawn, you can begin to think about setting health priorities based(10)your particular portrait. For example, if you drink two martinis every evening, have a high-stress(11), are overweight, smoke a pack of cigarettes a day, and use marijuana occasionally on weekends, you should quit smoking first, followed(12)losing the excess weight, reducing the stress of your job, giving up your marihuana habit, and then finally giving some(13)to those martinis if you want to prevent first cancer, and then heart disease. Even for the youthful working person who has never been sick a day in his life, who is(14)excellent health, a good look at all health habits and at work and home environments may suggest changes that will(15)him in the future.
profile n. 侧影,概貌
hazard n. 危险,危害
checkup n. 健康检查,体检
martini n. 马提尼酒
baseline n. 基础,起点
marihuana n. 大麻烟 (一种毒品)

A. know
B. have known
C. need know
D. need to know

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