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ABC会计师事务所承办了X股份有限公司 2005年度会计报表审计业务。针对X股份有限公司以下事项，请代注册会计师做出正确的专业判断。 在被审计单位变更委托的会计师事务所时，后任注册会计师应借调、参阅前任注册会计师有关工作底稿，如果以前期间均由具有良好信誉的会计师事务所审计，则后任注册会计师对期初余额栏的审核范围通常仅限于一般性复核。( )
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人民法院对下列哪些案件，可以适用简易程序，由审判员一人独任审判（）
A All too often, many firms proceed into an alliance relationship without sufficiently planning and/or negotiating the key parameters of the relationship. Defining the legal framework of the alliance is only the beginning of the kind of comprehensive planning that is needed to ensure a workable relationship. Successful alliance planning goes beyond the partners’’ initial agreement on the choice of alliance vehicle (e.g. cross-licensing, technology development pact, joint venture, equity sharing).B Successful alliance planning not only includes the usual details of plant location, cost sharing, market share gains and other economic criteria, but also the approaches that facilitate creating new knowledge and other technological synergies. Senior management needs to communicate the alliance’’s shared goals with all key middle managers and technical staff to discuss ways to develop a win-win relationship. Senior management also needs to convey the message that close cooperation could unintentionally expose and leak the firm’’s core competencies in ways that could ultimately damage the firm’’s long-term competitiveness. These same managers and technical staff need to know at the planning stage which technologies, competencies or proprietary processes should be protected from excessive demands from the partner.C Managers often herald the consummation of an alliance agreement as the final outcome of intensive negotiations between the partners. For many types of strategic alliances (e.g. technology development pacts, joint ventures, consortia), however, the legal negotiations represent only the beginning of a long series of ongoing, continuous negotiations that actually take place once alliance operations commence. The finer details of the alliance’’s framework entail continuous negotiations with the partner. Even after both parties agree to the broad (and immediate) goals and objectives of the relationship, smooth accommodation of managers and practices from different partners is directly related to how well managers can negotiate the uncertainties and the complexities of day-to-day activities that cannot be pre-specified in a legal document.D Smooth implementation to facilitate learning requires all levels of management to work on developing "alliance protocols" that enable careful knowledge creation and sharing among the partners. In their simplest form, alliance protocols represent the communication channels by which the alliance’’s managers and technical staffs share technologies, skills and managerial acumen. Jointly developing and agreeing to these protocols early on is important to maintaining a balanced relationship, whereby neither partner feels that their contributions or opportunities to learn from the other are neglected or undervalued. Protocols are instrumental in setting up the mental "parameters" that limit what partners can ask from one another in terms of what constitute proprietary vs. non-proprietary technologies or processes. Protocols provide an "invisible fence" that defines the boundaries between cooperation and competition.E Strategic alliances can help firms transform their core businesses and activities by helping management secure access to new technologies, insights and skills that other firms may possess. Alliances enable firms to jointly develop new products and processes, the costs of which are often beyond the financial and human resources of any firm. Strategic alliances can also help firms divest themselves of non-core business units or activities that are costly to retain. In non-core businesses, alliances can help reduce the cost of industry exit and corporate restructuring.0. It is rewarding for firms to form the alliance relationship with others. (E)
A注册会计师是N公司2005年度会计报表审计的外勤审计负责人，在审计过程中，需对负责期后事项审计的助理人员提出的相关问题予以解答。请代为做出正确的专业判断。如果被审计单位期后事项对本期会计报表产生重大影响，但被审计单位不接受披露建议，注册会计师应当对本期会计报表发表无保留意见带强调事项段的审计报告。( )
根据下面统计资料，回答下列问题。2009年11月，首届世界低碳与生态经济大会技术博览会在江西南昌召开。在这次大会上，江西共签约项目143个，总投资为1046.95亿元，先后分三次签约；第一次，与23家央企签约37个合作项目，项目总投资为519.1亿元；第二次，九江市人民政府与中信集团签订旅游基础设施投资框架协议，项目总投资为120亿元；第三次，签约合同项目105个，项目总投资为407.85亿元。从签约项目主要领域来看，旅游产业项目14个，占9.79%；钨及稀土深加工产业项目4个，占2.82%；医药化工产业项目14个，占9.79%；电子信息产业项目12个，占8.39%。在签约项目中，与京、浙、沪、粤等省市(地区)签署的项目和投资总额较多。签约项目投资较多的省市(地区)为：北京34个，占23.77%；广东省25个，占17.48%；浙江省17个，占11.89%；上海市6个，占4.2%；港台地区合作项目数10个，占6.99%。 能够从上述资料中推出的是（）。
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