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(一)资料 2011年4月,某审计组对甲公司2010年度财务收支进行了审计。甲公司主要从事中小型机电类产品的生产和销售。有关的资料和审计情况如下: 1.审计人员通过询问有关人员和审阅相关内部控制的规定,对甲公司内部控制进行了调查了解、描述,并对其有效性进行了测试。 2.审计人员发现甲公司存在下列两种情况: (1)以前年度从未对存货进行盘点,出库单也未连续编号。 (2)出纳员负责办理货币资金业务,同时保管支票和印章。 3.审计人员在审计产成品账时发现,甲公司2010年共生产了2000批产品,入账价值为590万元。审计人员选取了其中账面价值共60万元的200批产品作为样本进行审查,发现其中有52批产品的入账价值有误,经过审计核实后,这200批产品的人账价值为58.2万元。 (二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。 “资料3”中,如果采用差异估计法,甲公司2000批产品的入账价值应该为______。

A. 582万元
B. 580万元
C. 572.3万元
D. 572万元

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Education is compulsory, and free for every child in the United States. Most children start school by the age of six.They attend eight years of elementary school and four years of high school (or secondary school). The money for free public school comes from taxes, and each state is responsible for its own education system. State legislatures set the educational requirements but leave the management of the school in the hands of the local communities. Most states require their children to go to school until a certain age. This age varies from 16 to 18 years according to the law of the individual states. The Federal government contributes funds to the states for additional schools and school services.After graduation from high school, a student can start his higher education in a two-year college, a four-year college, a university, or a specialized professional school—either public or private. Most colleges admit students on the basis of their high school records. The cost of a college is expensive in private universities, but it is much less in those supported by states and cities. Many students receive scholarships from the schools, the government, or private foundations and organizations. More than 50 percent of the college students work to help pay their college expenses.Only 2 percent of the population of the country cannot read and write. In the last sentence of the second paragraph, the word "funds" means ().

A. foundation
B. function
C. money
D. debts

M: I feel shivery and I’ ve got a pain in my stomach.M: How long have you had itW: The best part of a week.M: By the sound of it, you’ ve caught a chill.W: What should I doM: I’ ll give you something for it. Don’ t worry too much about it. You’ d better take a short rest.W: What else should I doM: Come to see me in a couple of days after taken these medicines.W: Thank you so much. What is the possible relationship between the two speakers().

A. Father & daughter.
B. Husband & wife.
C. Doctor & patient.
D. Teacher & student.

The United Nations published a report that was called "The State of World Population". It shows that the growth rate of world population will actually go down in the next ten years. The growth rate will fall from the present 1.8% to a rate of about 1.6% by the end of this century. But the report also points out that problems of food, health care, housing, jobs and schools will get worse unless we do something about the situation.Why is this Although the total growth rate of the world population will decrease, in some countries there will still be a big rise in the population. More people will be born in Third World countries than in the richer Northern countries. So the population will grow faster in poor countries; and the problems in these countries will be very serious. This is because the family is more likely to survive if there are a lot of children to work for the members who become old or who cannot find work.A survey of the UN also shows that the growth rate is low where there is a higher level of income, better education, more health care and better living conditions. In this aspect, government plays an important role. So, the conclusion of the UN report is: "Look ’after the people and the population will look after itself. \ Which of the following statements is TRUE().

A. The total growth rate of world population will increase.
B. The growth rate of population in richer countries’ will increase.
C. The growth rate of population in poorer countries will increase.
D. The total growth rate in American countries will increase.

He made many mistakes in his Composition because of () (care).

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