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ABC会计师事务所承接了上市公司甲公司2011年度财务报表的审计业务,并于2011年11月签订了审计业务约定书,ABC会计师事务所遇到下列与职业道德有关的事项: (1)ABC会计师事务所了解到甲公司正在与M商业银行洽谈1亿元的授信额度,考虑到A注册会计师的父亲是M商业银行主管信贷的副行长,事务所委派A注册会计师担任该项目合伙人。A注册会计师向甲公司提出上浮审计收费30%的要求,甲公司口头承诺如果M商业银行的授信额度能够得到批准就可以接受审计收费上浮的要求; (2)审计项目组成员B注册会计师在与甲公司人力资源管理部门经理R的沟通过程中了解到R的妹妹在地税局工作,遂将多份ABC会计师事务所简介的宣传资料交给R要求其妹妹递送给报税企业; (3)审计项目组成员C注册会计师在与甲公司销售部经理H的沟通过程中了解到ABC会计师事务所合伙人T的女儿S是甲公司的销售代表,按照甲公司员工股票期权计划,S持有的甲公司1000股股票可以在2015年12月31日后在流通市场上出售; (4)审计项目组执行审计期间,甲公司财务系统的工资模块受到黑客攻击,2011年的部分工资数据发生丢失,由于已经接近向监管机构报送年度财务报表的最后期限,同时考虑到ABC会计师事务所对甲公司的系统和程序比较熟悉,遂报监管机构同意请ABC会计师事务所提供恢复工资数据的服务。ABC会计师事务所委派了审计项目组成员以外的D注册会计师在短期内一次性提供了该项服务; (5)审计项目组成员E注册会计师与甲公司信息管理中心员工L在读大学时是室友,两人合伙在淘宝开设了一家网店,销售一些电子产品的配件; (6)审计项目组成员F注册会计师于审计期间在微博上发布信息称甲公司有意收购乙公司。 [要求] 针对上述(1)至(6)项,逐项指出ABC会计师事务所及其人员是否违反中国注册会计师职业道德守则,并简要说明理由。

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A注册会计师接受委托,对甲公司提供鉴证服务。A注册会计师遇到下列事项,请代为作出正确的专业判断。 在承接鉴证业务时,A注册会计师应当识别出的鉴证对象和鉴证对象信息形式不匹配的情形是()。

A. 当鉴证对象为财务业绩或状况时,鉴证对象信息为会计账簿
B. 当鉴证对象为企业的运营情况时,鉴证对象信息为反映运营情况的关键指标
C. 当鉴证对象为固定资产的生产能力时,鉴证对象信息为说明其生产能力的证明文件
D. 当鉴证对象为企业的内部控制时,鉴证埘象信息是内部控制自我评价报告

完整的电子邮件地址由两部分构成,第一部分为( ),第二部分为邮件服务器的( ),中间用@隔开。

Interior Design A. care B. concern C. attention D. intention

Although interior design has existed since the beginning of architecture, its development into a specialized field is really quite recent. Interior designers have become important partly because of the many functions that might be (51) in a single large building.
B. The importance of interior design becomes (52) when we realize how much time we (53) surrounded by four walls. Whenever we need to be indoors, we want our surroundings to be (54) attractive and comfortable as possible. We also expect (55) place to be appropriate to its use.
C. You would be (56) if the inside of your bedroom were suddenly changed to look (57) the inside of a restaurant. And you wouldn’t feel (58) in a business office that has the appearance of a school.
D. It soon becomes clear that the interior designer’s most important basic (59) is the function of the particular (60) , for example, a theatre with poor sight lines, poor sound shaping qualities, and (61) few entries and exists will not work for (62) purposes, no matter how beautifully it might be (63) . Nevertheless, for any kind of space, the designer has to make many of the same kind of (64) . He or she must coordinate the shapes, lighting and decoration of everything from ceilling to floor, (65) addition, the designer must usually select furniture or design built-in furniture, according to the functions that need to be served.

Eiffel Is an Eyeful Some 300 meters up, near the Eiffel Tower’s wind-whipped summit the world comes to scribble. Japanese, Brazilians, Americans they graffiti their names, loves and politics on the cold iron -- transforming the most French of monuments into symbol of a world on the move. With Paris laid out in miniature below, it seems strange that visitors would rather waste time marking their presence than admire the view. But the graffiti also raises a question: Why, nearly 114 years after it was completed, and decades after it ceased to be the world’s tallest structure, is la Tour Eiffel still so popular The reasons are as complex as the iron work that graces a structure some 90 stories high. But part of the answer is, no doubt, its agelessness. Regularly maintained, it should never rust away. Graffiti is regularly painted over, but the tower lives on. "Eiffel represents Paris and Paris is France. It Is very symbolic," says Hugues Richard, a 31-year-old Frenchman who holds the record for cycling up to the tower’s second floor -- 747 steps in 19 minutes and 4 seconds, without touching the floor with his feet. "It’s iron lady, it inspires us," he says. But to what After all, the tower doesn’t have a purpose. It ceased to be the world’s tallest in 1930 when the Chrysler Building went up in New York. Yes, television and radio signals are beamed from the top, and Gustave Eiffel, a frenetic builder who died on December 27, aged 91, used its height for conducting research into weather, aerodynamics and radio communication. But in essence the tower inspires simply by being there -- a blank canvas for visitors to make of it what they will. To the technically minded, it’s an engineering triumph. For lovers, it’s romantic. "The tower will outlast all of us, and by a long way," says Isabelle Esnous, whose company manages Eiffel Tower. Which of the following is nearest in meaning to "(The Eiffel Tower is like) a blank canvas for visitors to make of it what they will"

A. Visitors can do whatever they want on the tower.
B. Visitors can paint on the tower whatever they want.
C. Visitors can imagine freely what the tower represents.
D. Visitors can draw on a blank canvas provided by the Tower management company.

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