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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。 注册会计师通过积累必要的审计证据认定会计报表整体不存在重大错报,对会计报表使用人提供一种保证。( )

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。 注册会计师因违约、过失或欺诈给被审计单位或其他利害关系人造成损失的,按照有关法律和规定,因违约和过失可能使注册会计师承担( )。

A. 民事责任
B. 民事责任和刑事责任
C. 民事责任和行政责任
D. 行政责任和刑事责任

Which is one of the advantages of such glue

A. It can work on wet surfaces.
B. It can be used forever.
C. It can be make into a kind of sugar.

On the last shopping day before Christmas, stores across the United States were busy but not jam-packed as shoppers scrambled for last-minute gifts, even though some refused to admit it. At Boston’s Copley Mall, a small crowd gathered outside the main entrance of luxury department store Neiman Marcus, but no one waiting for the store to open would admit to being a last-minute shopper. "I’m really here to use a gift certificate and get something for myself and maybe someone else with what’s left over," said Matt Doran, who lives in Boston and had been waiting since 8:30 a.m. for the store’s 10 a.m. opening. Ilya Polykoff, who moved to Boston from Russia, said he was waiting "because I had the day off and I wanted to get some perfume." But he insisted that he was really shopping early because for him Christmas comes in January. The Orthodox Christmas will be celebrated on Jan. 7. "There are lots of men out there today," said Karen McDonald, a spokes-woman for mall operator Taubman Centers, after returning from the Lakeside Mall in Sterling Heights, Michigan. "There is panic out there but people seem to be in good spirits," she said, adding that most shopping traffic peaked around midday. According to the International Council of Shopping Centers, December 24 was the sixth busiest holiday shopping day in 1997, while 44 percent of holiday sales were recorded in the December 15 to December 24 period. Ed Nally, manager of the Swatch Store known mostly for its brightly colored plastic watches, described the atmosphere as festive rather than crazed. He did say, however, that Dec. 21 was the turning point date, after which shoppers started. "The closer to Christmas, the crazier they get," Nally said. "They become more agitated, less patient." He said red-hot items this year were phones, beepers and the new digital swatch watch that costs $ 70 and came onto the market a week before Christmas. Which of the following statement is true

A. Most customers came to the mall early in the morning.
B. Shop assistants were most busy at noon.
C. There were more shoppers in the mall from 7:00 to 9:00 p. m.
D. Less people went shopping around midday.

Passage OneQuestions 26 to 28 are based on the passage you have just heard.

A man who had a dispute with the man whose wife was stolen.
B. A man who borrowed goods from the man whose wife was stolen.
C. A man who wanted to be superior to the man whose wife was stolen.
D. A man who was attracted b7 the beauty of a particular woman.

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