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ABC会计师事务所承办了X股份有限公司2005年度会计报表审计业务。审计过程中注意到以下事项,请代注册会计师做出正确的专业判断。 违反法规行为是指被审计单位故意或非故意地违反《企业会计准则》、国家有关财务会计法规和其他国家法律、法规以及地方性法规、规章等的行为。( )

A. 对
B. 错

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ABC会计师事务所承办了X股份有限公司2005年度会计报表审计业务。审计过程中注意到以下事项,请代注册会计师做出正确的专业判断。 被审计单位会计报表有多处错报事项,每一处都不算重大,但综合起来对会计报表的影响却较大,导致严重失实。法院一般会认为注册会计师具有( )。

A. 没有过失
B. 普通过失
C. 重大过失
D. 欺诈

运行下列程序,会产生什么结果 ( ) public class X exlends Thread implements Runable public void run() System.out.println("this is run()"); public static void main(String args[]) Thread t=new Thread(new X()); t.start();

A. 第一行会产生编译错误
B. 第五行会产生编译错误
C. 第六行会产生运行错误
D. 程序会运行和启动

男,47岁,T12脊髓损伤,训练后可通过耻骨联合上轻按摩诱导排尿,测残余尿量为240ml。 在残余尿少于多少时,可停止间歇导尿

A. 80~100ml
B. 100~150ml
C. 150~200ml
D. 200~250ml
E. 250~300ml

The discovery that language can be a barrier to communication is quickly made by all who travel, study, govern or sell. Whether the activity is tourism, research, government, policing, business or data dissemination, the lack of a common language can severely impede progress or can halt it altogether. Although communication problems of this kind must happen thousands of times each day, very few become public knowledge. Publicity comes only when a failure to communicate has major consequences, such as strikes, lost orders, legal problems or fatal accidents--even, at times, war. One reported instance of communication failure took place in 1970, when several Americans ate a species of poisonous mushroom. No remedy was known, and two of the people died within days. A radio report of the case was heard by a chemist who knew of a treatment that had been successfully used in 1959 and published in 1963. Why had the American doctors not heard of it seven years later Presumably because the report of the treatment had been published only in journals written in European languages other than English. Several comparable cases have been reported. But isolated examples do not give an impression of the size of the problem--something that can come only from studies of the use or avoidance of foreign-language materials and contacts in different communicative situations. In the English- speaking scientific world, for example, surveys of books and documents consulted in libraries and other information agencies have shown that very little foreign-language material is ever consulted. Library requests in the field of science and technology showed that only 13 percent were for foreign language periodicals. The language barrier presents itself in stark form to firms who wish to market their products in other countries. British industry, in particular, has in recent decades often been criticized for its linguistic insularity---for its assumption that foreign buyers will be happy to communicate in English, and that awareness of other languages is not therefore s priority. In the 1960s, over two- thirds of British firms dealing with non-English-speaking customers were using English for outgoing correspondence; many had their sales literature only in English; and as many as 40 percent employed no-one able to communicate in the customer’s languages. A similar problem was identified in other English-speaking countries, notably the USA, Australia and New Zealand. And non-English speaking countries were by no means exempt--although the widespread use of English as an alternative language made them less open to the charge of insularity. The criticism and publicity given to this problem since the 1960s seems to have greatly improved the situation. Industrial training schemes have promoted an increase in linguistic and cultural awareness. Many firms now have their own translation services. Some firms run part-time language courses in the languages of the countries with which they are most involved; some produce their own technical glossaries, to ensure consistency when material is being translated. It is now much more readily appreciated that marketing efforts can be delayed, damaged or disrupted by a failure to take account of the linguistic needs of the customer. Evidence of the extent of the language barrier can be gained from ______ of materials used by scientists such as books and periodicals.

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