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发行人进行重组的，应当按照《证券期货法律适用意见第3号》所规定的重组方式进行。( )
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Y股份有限公司(以下简称Y公司)为A股上市公司。Y公司日常交易采用自动化信息系统(以下简称系统)和手工控制相结合的方式进行。系统自20×7年以来没有发生变化。 甲和乙注册会计师负责审计Y公司20×8年度财务报表，Y公司20×7年度财务报表也是由甲和乙注册会计师进行的审计。 资料一：甲和乙注册会计师在审计过程中注意到如下情况： (1)注册会计师在审计过程中发现Y公司在20×8年将自己拥有的一宗土地使用权以 40 000万元转让给A公司；而该土地使用权的公允价格为30 000万元。注册会计师检查了Y公司提供的关联方清单，A公司未在其中。 (2)Y公司所在行业20×7年度和20×8年度收入增长幅度分别为10%和12%，Y公司董事会确定的20×8年度销售收入增长目标为20%，Y公司20×7年度收入的增长率为 10.5%，20×8年度收入增长率为21%。 (3)Y公司生产的W产品为其主要产品，20×8年初开始原材料价格上涨了50%，Y公司考虑到市场竞争的加剧，没有提高W产品的售价，年末也未对库存的生产用原材料计提存货跌价准备。 (4)Y公司由于产品质量问题，在20×8年11月被消费者起诉，原告要求赔偿损失费 1 000万元，Y公司认为根据以往经验可能赔偿100万元，故确认了预计负债100万元，并在附注中披露。但是在向其律师发函时，律师回函表明拒绝提供信息。 (5)Y公司20×8年度更换了销售总监，由于销售条件无法达成，公司65%的客户均转向Y公司竞争对手购货。 资料二：甲和乙注册会计师在审计工作底稿中记录了所了解的有关采购与付款循环的控制，部分内容摘录如下： (1)收到采购发票后，应付账款记账员将发票所载信息和验收单、采购订单进行核对。如所有单据核对一致，应付账款记账员在发票上加盖“相符”印戳并将有关信息输入系统，此时系统自动生成记账凭证过至明细账和总账，采购订单的状态也由“待处理”自动更改为“已处理”。 如发现任何差异，应付账款记账员将立即通知发生费用支出部门的经理，以实施进一步调查。如果发生费用支出部门的经理认为该项差异可以合理解释，需在发票上签字并注明原因，特别批准授权应付账款记账员将该发票输入系统。 (2)每月末，应付账款记账员编制应付账款账龄分析报告，并同时负责应付账款总账与应付账款明细账的核对以及应付账款明细账与供应商对账单的核对。如有差异，应付账款记账员将立即进行调查，如调查结果表明需调整账簿记录，连同应付账款账龄分析报告一并交至会计主管复核，经财务经理批准后方可进行账簿调整。 要求：
Broadly speaking, the Englishman is a quiet, shy, reserved person who is fully (21) only among people he knows well. In the presence of strangers or foreigners he often seems inhibited, (22) embarrassed. You have only to (23) a commuter train any morning or evening to see the truth of this. Serious-looking businessmen and women sit reading their newspapers or dozing in a corner; no one speaks. In fact, to do so would seem most unusual. (24) ,there is here an unwritten but clearly understood code of behavior which, (25) broken, makes the person immediately the object of (26) It is a well-known fact that the English have a (27) for the discussion of their weather and that, given half a chance, they will talk about it (28) Some people argue that it is because English weather (29) forecast and hence is a source of interest and (30) to everyone. This may be so. (31) Englishmen cannot have much (32) in the weathermen, who, after promising fine, sunny weather for the following day, are often proved wrong (33) a cloud over the Atlantic brings rainy weather to all districts! The man in the street seems to be as accurate — or as inaccurate—as the weathermen in his (34) The overseas visitors may be excused for showing surprise at the number of references (35) weather that the English make to each other in the course of a single day. Very often conversational greetings are (36) by comments on the weather. "Nice day, isn’t it Beautiful!" may well be heard instead of "Good morning, how are you" (37) the foreigner may consider this exaggerated and comic, it is worthwhile pointing out that it could be used to his advantage. (38) he wants to start a conversation with an Englishman but is (39) to know where to begin, he could do well to mention the state of the weather. It is a safe subject which will (40) an answer from even the most reserved of Englishmen.
股份变动及上市公告书须在交易所对上市申请文件审查同意且所配股票上市时刊登。( )
网下网上同时定价发行是发行人和主承销商按照发行价格应不低于公告招股意向书前 20个交易日公司股票均价或前1个交易日的均价的原则确定增发价格，网下对机构投资者与网上对公众投资者同时公开发行。( )
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