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特约日交收是指证券交易双方在达成交易后，由双方根据具体情况商定，在从成交日算起15天以内的某一特定契约日进行交割、交收。( )
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The human brain contains 10 thousand million cells and each of these may have a thousand connections. Such enormous numbers used to discourage us and cause us to dismiss the possibility of making a machine with humanlike ability, but now that we have grown used to moving forward at such a pace we can be less sure. Quite soon, in only 10 or 20 years perhaps, we will be able to assemble a machine as complex as the human brain, and if we can we will. It may then take us a long time to render it intelligent by loading in the right software (软件) or by altering the architecture but that too will happen. I think it certain that in decades, not centuries, machines of silicon (硅) will arise first to rival and then exceed their human ancestors. Once they exceed us they will be capable of their own design. In a real sense they will be able to reproduce themselves. Silicon will have ended carbon’s long control. And we will no longer be able to claim ourselves to be the finest intelligence in the known universe. As the intelligence of robots increases to match that of humans and as their cost declines through economies of scale we may use them to expand our frontiers, first on earth through their ability to withstand environments, harmful to ourselves. Thus, deserts may bloom and the ocean beds be mined. Further ahead, by a combination of the great wealth this new age will bring and the technology it will provide, the construction of a vast, mancreated world in space, home to thousands or millions of people, will be within our power. In the sentence of "the technology it will provide" in the last paragraph, "it" refers to
The fridge is considered a necessity. It has been so since the 1960s when packaged food first appeared with the label: "store in the refrigerator. " In my fridgeless fifties childhood, I was fed well and healthily. The milkman came daily, the grocer, the butcher, the baker, and the ice-cream man delivered two or three times a week. The Sunday meat would last until Wednesday and surplus bread and milk became all kinds of cakes. Nothing was wasted, and we were never troubled by rotten food. Thirty years on food deliveries have ceased, fresh vegetables are almost unobtainable in the country. The invention of the fridge contributed comparatively little to the art of food preservation. A vast way of well-tried techniques already existed—natural cooling, drying, smoking salting, sugaring, bottling... What refrigeration did promote was marketing—marketing hardware and electricity, marketing soft drinks, marketing dead bodies of animals around the globe in search of a good price. Consequently, most of the world’s fridges are to be found, not in the tropics where they might prove useful, but in the wealthy countries with mild temperatures where they are climatically almost unnecessary. Every winter, millions of fridges hum away continuously, and at vast expense, busily maintaining an artificially-cooled space inside an artificially-heated house while outside, nature provides the desired temperature free of charge. The fridge’s effect upon the environment has been evident, while its contribution to human happiness has been insignificant. If you don’t believe me, try it yourself, invest in a food cabinet and turn off your fridge next winter. You may miss the hamburgers, but at least you’ll get rid of that terrible hum. Why does the author say that nothing was wasted before the invention of fridges
乙股份有限公司(以下简称乙公司)主要经营中小型机电类产品的生产和销售，采用手工会计系统，产品销售以乙公司仓库为交货地点。B注册会计师负责审计乙公司2009年度财务报表，于2009年12月1日至12月5日对乙公司的各业务循环的内部控制进行了解、测试与评价。资料一：B注册会计师拟订的总体审计策略中关于控制测试和评价的部分内容摘录如下：(1) 在了解内部控制后，如认为乙公司内部控制设计合理且得到执行，则对相关内部控制进行测试；(2) 选择2009年1月1日至2009年11月30日作为控制测试样本总体的所属期间；(3) 在控制测试的基础上，形成对乙公司2009年度内部控制有效性的最终评价。资料二：B注册会计师在审计工作底稿中记录了所了解的有关各业务循环的控制程序，部分内容摘录如下：(1) 甲公司的材料采购在经授权批准后，采购部根据经批准的采购单发出订购单。货物运达后，验收部根据订购单的要求验收货物，并编制一式多联的未连续编号的验收单。仓库根据验收单验收货物，在验收单上签字后，将货物移入仓库加以保管。验收单上有数量、品名、单价等要素。验收单一联交采购部登记采购明细账和编制付款凭单，付款凭单经批准后，月末交财务部门；一联交财务部门登记材料明细账；一联由仓库保留并登记材料明细账。财务部门根据只附验收单的付款凭单登记有关账簿。(2) 收到采购发票后，应付账款记账员将发票所载信息和采购订单进行核对。如单据核对一致，应付账款记账员在发票上加盖“相符”印戳并将有关信息记入总账；如果发现任何差异，应付账款记账员应亲自实施进一步调查。(3) 公司在实际执行销售业务时，为了增加销售过程中的灵活性，授予销售业务人员比较大的折扣政策、付款政策等权限，同时为了提高效率，销售业务人员可以单独与客户进行谈判；重要的特殊销售业务，由总裁做出决策。(4) 每月末，应收账款记账员编制应收账款账龄报告，其内容还应包括应收账款总额与应收账款明细账合计数以及应收账款明细账与客户对账单的核对情况。如有差异，应收账款记账员将立即进行调查。应收账款主管制定并批准了应收账款坏账准备计提方法和计提比例的会计估计。每年末，会计主管根据以往的经验、债务单位的实际财务状况和现金流量的情况，以及其他相关信息，编写应收账款可收回性分析报告，交财务部复核。应收账款记账员根据应收账款可收回性分析报告，分析坏账准备的计提比例是否较原先的估计发生较大变化。如发生较大变化，应收账款记账员编写会计估计变更建议，经销售经理复核后报董事会批准。(5) 公司明确规定了各项支出的开支权限，除经财务部负责人审核外，公司5万元以下的支出由各部门负责人审批，5万元以上10万元以下的由分管财务的副总裁审批，10万元以上的由总裁审批。(6) 每月末，会计主管指定出纳员认真核对银行存款日记账和银行对账单后才能编制银行存款余额调节表，并提交给应收账款记账员复核，应收账款记账员在银行存款余额调节表中签字作为其复核的证据。(7) 公司明确指出，公司总裁应亲自决定筹资规模、筹资结构和筹资方式，以达到严格控制财务风险、降低资金成本的目的。(8) 公司在实际执行对外投资业务时，由综合办公室负责对外投资及处置的可行性研究与评估，包括收集、归纳对外投资的董事会、监事会、股东大会决议及相关文书资料，并建立健全对外投资台账，跟踪、分析投资效益的制度；公司董事会负责对外重大投资及处置的决策，公司经理班子负责一般投资及处置的决策；公司投资部负责对外投资及处置的执行。要求： 如果A和B注册会计师拟进行控制测试，则应从哪些方面采用控制测试程序？
There are so many new books about dying that there are now special shelves set aside for them in bookshops, along with the health-diet and home-repair paperbacks. Some of them are so (61) with detailed information and step-by-step instructions for performing the function, that you’d think this was a new sort of (62) which all of us are now required to learn. The strongest impression the casual reader gets is that proper dying has become an extraordinary, (63) an exotic experience, something only the specially trained can do. (64) , you could be led to believe that we are the only (65) capable of being aware of death, and that when the rest of nature is experiencing the life cycle and dying, one generation after (66) , it is a different kind of process, done automatically and trivially, or more "natural", as we say. An elm in our backyard (67) the blight (枯萎病) this summer and dropped stone dead, leafless, almost overnight. One weekend (68) was a normal-looking elm, maybe a little bare in spots but (69) alarming, and the next weekend it was gone, passed over, departed, taken. Taken is right, for the tree surgeon came by yesterday with his (70) of young helpers and their cherry picker, and took it down branch by branch and carted it off in the back of a red truck, everyone (71) . The dying (72) a field mouse, at the jaws of an amiable household cat, is a spectacle I have beheld many times. It (73) to make me wince. However, early in life I gave up throwing sticks (74) the cat to make him drop the mouse, (75) the dropped mouse regularly went ahead and died anyway.
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