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注册会计师A对Y公司2006年会计报表发表了无法表示意见的审计报告，说明段披露“贵公司2006年12月31日合并资产负债表中应收账款余额为人民币90 861.51万元，占净资产的74.57%，上述应收胀款已相应计提坏账准备60 208.04万元。由于贵公司在2006年初实施了营销整合，有关会计资料不完备，未提供足够可以依赖的证据，我们也无法实施必要的替代审计程序，以确认贵公司2006年12月31日应收账款的准确性和完整性及坏账准备计提的适当性”。 ( )

A. 对
B. 错

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案情：甲公司等欲作为发起人募集设立一股份有限公司，其拟定的基本构想包括以下内容： (1) 为了吸引外资，开拓国际市场，7个发起人中有4个住所地在境外的发起人，这为公司的国际化打下良好的基础； (2) 公司的注册资本是8000万元，其中 7个发起人认购2500万元，由于公司所选项目有非常好的发展前景，其余的5500万元向社会公开募集； (3) 由于是募集设立的股份有限公司，因此所有的出资必须是货币； (4) 本公司设立时已经经过有关部门审批，因此对外募集股份无需再经审批； (5) 由于发起人认为发行工作很重要，因此决定成立专门小组，自己发行股份、自己收款； (6) 为了保证股份公司设立成功，认股人在缴纳股款后，在任何情况下，都不可以要求发起人返还股款； (7) 创立大会可以根据需要，结合市场情况由发起人决定召开的时间； (8) 如果公司不能设立，发起人和缴足股款的认股人会共同承担相应的法律责任。问题：甲公司拟定的基本构想中哪些不符合法律规定

第二节短文理解 1 阅读下面短文，从短文后所给问题的A(Right)、B(Wrong)、C(Doesn’t Say)三个判断中选出一个正确选项。 Breakfast is the most important meal of the day. People usually have breakfast between 7 and 9 o’clock in the morning. Although it is the most important meal, it does not mean you have to eat a lot for breakfast. Breakfast is often light and simple. Every country has different kinds of meals for breakfast. For example, in Southeast Asia, people eat rice for breakfast; in America, cereals are quite popular for breakfast. However, the traditional English breakfast includes fried eggs, bacon and toast with jam. People drink tea or coffee. But there are also many people nowadays who have cereals with milk, or a boiled egg for their breakfast. Lunch is taken at mid-day between 12 and 2 o’clock. Lunch gives you energy to work in the rest of the day. It could also give you some time to have a rest. For many people, lunch is a small meal, too. Often lunch is simple and not formal. English people have sandwiches, salads or pies. You can have your lunch anywhere in fast food restaurants, in the parks or maybe in the place where you work. You can have your lunch at fast food restaurants.

第二节短文理解 1 阅读下面短文，从短文后所给问题的A(Right)、B(Wrong)、C(Doesn’t Say)三个判断中选出一个正确选项。 Breakfast is the most important meal of the day. People usually have breakfast between 7 and 9 o’clock in the morning. Although it is the most important meal, it does not mean you have to eat a lot for breakfast. Breakfast is often light and simple. Every country has different kinds of meals for breakfast. For example, in Southeast Asia, people eat rice for breakfast; in America, cereals are quite popular for breakfast. However, the traditional English breakfast includes fried eggs, bacon and toast with jam. People drink tea or coffee. But there are also many people nowadays who have cereals with milk, or a boiled egg for their breakfast. Lunch is taken at mid-day between 12 and 2 o’clock. Lunch gives you energy to work in the rest of the day. It could also give you some time to have a rest. For many people, lunch is a small meal, too. Often lunch is simple and not formal. English people have sandwiches, salads or pies. You can have your lunch anywhere in fast food restaurants, in the parks or maybe in the place where you work. People in different countries have the same food for breakfast.

大连华讯国际空运有限公司(以下简称大华公司)诉湖州汇泰制衣有限公司(以下简称汇泰公司)给付垫付的运费纠纷一案由湖州市中级人民法院受理后，该院认为，案件争议不大，故决定适用简易程序。在庭审过程中，被告认为原告不应向其要求给付垫付的运费，并提出了答辩意见。法院因审判期限将至，将案件转为适用普通程序，并作出判决。被告不服一审判决，提出上诉，要求撤销原判决，予以改判。二审法院最终作出驳回上诉、维持原判的判决。被告仍然不服，向上级人民法院申请再审。上级人民法院认为原审判决认定事实证据不足，适用法律不当，决定对该案予以提审。经审理查实，原告不应向汇泰公司要求给付垫付的运费，而应向另外一家公司提出上述请求。上级人民法院决定再审，对于原生效判决的执行有无影响，若有，如何影响