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banish (1) doubts and fears a.驱逐皇室成员 ______ (2) wounded gladiators b.消除怀疑和恐惧 ______ (3) the quarrel from memory c.打消复仇的想法 ______ (4) the royal members d.放逐受伤的角斗士 ______ (5) thoughts of revenge e.忘记争吵______
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L注册会计师负责以下业务循环实施控制测试和实质性程序，请代L注册会计师对以下业务循环审计请进行判断。 以下销货业务的内部控制未进行适当的职责分离的是( )。
Task 1Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 to 40. For each question or statement there are 4 choices marked A), B), C) and D). You should make the correct choice and mark the corresponding letter on the Answer Sheet with a single line through the center.The US Department of Labor statistics (统计结果)indicates that there is an oversupply of college-trained workers and that this oversupply is increasing. Already there is an overabundance (过多) of teachers, engineers, physicists and other specialists. Yet colleges and graduate schools continue every year to turn out highly trained people to compete for jobs that aren’t there. The result is that the graduates cannot enter the professions for which they are trained and must take temporary jobs, which do not require a college degree. These "temporary" jobs have a habit of becoming permanent.On the other hand, there is a tremendous need for skilled workers of all sorts: carpenters (木工), electricians, mechanics, and TV repairmen. These people have more work than they can handle and their annual incomes are often higher than those of college graduates. The old distinction that white-collar workers make a better living than blue-collar workers no longer holds true.The reason for this situation is the traditional myth that a college degree is a passport to bright future. Parents begin telling their children this myth before they are out of school. Under this pressure the kids fall in line. Whether they want to go to college or not doesn’t matter. Everybody should go to college.One result of this emphasis on a college education is that many people go to college who do not belong there. Of the sixty percent of high school graduates who enter college, half of them do not graduate with their class. Many of them drop out within the first year. Some struggle on for two or three years and then give up. It can be concluded that（）.
ABC有限责任公司由A公司、B公司共同出资组建，根据公司章程，A公司(国企中方)以房屋建筑物出资，B公司(外方)以进口机器没备及美元货币出资，投资双方已按规定缴足出资，现聘请XYZ会计师事务所对其出资进行验资。 要求：分别简要说明注册会计师在进行验资时，对A公司房屋建筑物的出资，H公司机器设备和货币的出资，应执行的验证其合法合规、产权归属、价值的审验程序(将执行的审验程序填入下表，列出三个主要程序即可)。 出 资 审验程序 （1）房屋、建筑物 （2）机器设备 （3）美元货币
B会计师事务所对上市公司w公司2006年财务报表进行年度审计。请代注册会计师做出正确的判断。 注册会计师在审查销售部门的销货合同时，发现与Q公司有一笔60万元销售未入账，通过函证Q公司得知：Q公司实际已购货且欠款60万元，则注册会计师认为管理层的( )认定存在问题。
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