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As in many other areas of human activity during the twentieth century, a number of specialized fields in accounting have evolved as a result of technological advances and accelerated economic growth. The most important accounting fields are described briefly as follows. Financial accounting is concerned with the recording of transactions for a business enterprise or other economic unit and the periodic preparation of various reports from such records. The reports, which may be for general purposes or for a special purpose, provide useful information for managers, owners, creditors, governmental agencies, and the general public. Of particular importance to financial accountants are the rules of accounting, and generally accepted accounting principles. Corporate enterprises must employ such principles in preparing their annual re ports on profitability and financial status for their stockholders and the investing public. Auditing is a field of activity involving an independent review of the accounting records. In conducting an audit, public accountants examine the records supporting the financial reports of an enterprise and give an opinion regarding their fairness and reliability. An important element of "fairness and reliability" is adherence to generally accepted accounting principles. In addition to retaining public accountants for a period audit, many corporations have their own permanent staff of internal auditors. Their principle responsibility is to determine if the various operating divisions are following management’s policies and procedures. Cost accounting emphasizes the de termination and the control of costs. It is concerned primarily with the costs of manufacturing processes and of manufactured products. In addition, one of the most important duties of the cost accountants is to gather and explain cost data, both actual and prospective. Management uses these data in controlling current operations and in planning for the future. Management accounting uses both historical and estimated data in assisting management in daily operations and in planning future operations. It deals with specific problems that confront enterprise managers at various organizational levels. The management accountant is frequently concerned with identifying alternative courses of action and then helping to select the best one. In recent years, public accountants have realized that their training and experience uniquely quality them to advise management personnel on policies and administration. Tax accounting is another important area. Accountants specialized in this field, must be familiar with the tax statutes affecting their employer or clients and also must keep up to date on administrative regulations and court decisions on tax cases. What is the role of public accountant
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阅读下面短文，回答下面题。两栖类是由水中生活转向陆地生活过渡动物，对于两栖类的如何解释其登陆后防止体内水分蒸发等一系列问题还没有建立起完善的相应的调节机制，因此其原始祖先采取了将卵产在水中，胚胎在水中发育，成体登陆(不能远离水域)的方式，这样两栖类的胚胎在发育过程中产生的代谢废物可以以氨的形式排出体外，这个方式一直保留到幼体，成体的 两栖类为适应陆上生活，由排泄氨转换为排泄尿素。爬行类是真正地移居到陆地上生活的动物。为了适应陆栖生活，尤其是胚胎发育期中，要防止空气干旱而使体内水分蒸发，便在卵外面罩护上一层相当坚厚的外壳。可是这也同时妨碍了废物的排泄，而废物积累多了又会给胚胎带来毒害，因此其原始祖先以排尿酸或沉淀出尿酸盐来解决这个问题。这样可以使正在发育的胚胎所产生的废物能够凝结成固体结晶无害地贮存在蛋内直到孵化，成体后的爬行类含氮废物的排泄随其生活环境的不同而发生了改变，如生活在干旱地区的爬行动物为保存体内水分就保留了这个特征，而生活在水中或潮湿地区的爬行类，由于不怕体内缺水，其排泄的含氮废物的胚胎期的尿酸转为尿素。 (佚名《两栖类动物》) 对文中划横线的指代内容的分析错误的一项是（）。
阅读下面短文，回答下面题。陆放翁教儿子写诗，有一句重要心得：“汝果欲写诗，工夫在诗外。”向为世人推崇，认为是大彻大悟的至理名言，不仅对写诗，而且对行行业业都有指导意义，可谓“放之四海而皆准”。譬如，对那些急于销书的作家和书商来说，就变成了“汝果欲卖书，工夫在书外”。在全国书市就有过这样“动人”一幕：美女疲惫回“家”，在木桶里注满热水，倒入香精油，撒满玫瑰花瓣，宽衣，入内……一边享受红酒、音乐，一边悠闲自得地读起小说。众目睽睽之下，新书发布会就这样举行了，主办者美其名日“行为艺术”!美女入浴自然是为了吸引读者眼球的“工夫在书外”，重点是美女手里拿的那本书，据称这是中国图书业首次采用行为艺术的方式进行首发。天下之大，无奇不有。用美女入浴的方式来进行新书首发式，或许算得上个新创意，但用类似的暴露肉体的办法卖书，其实并不新鲜。一位“美女作家”，煞费苦心地把签名售书的地点选在游泳池，穿着十分性感的游泳衣为“慕名而来”的读者签名售书，效果也确实不错，场面十分火暴，买书的不少，看热闹的更多。男作家虽不便“入浴”，但另有高招。沪上有个男作家，每有新作问世，必先大造舆论，告诫读者： 已有众多盗版商蜂拥而来盯上我的新著，请大家注意!这一下子就吊起读者胃口，什么样的好书引起“众多盗版商蜂拥而来”，赶快买一本先睹为快。至于读完后是大叫过瘾，还是大呼上当，都无关紧要了，反正作家和书商都已赚足赚够了。平心而论，作家辛辛苦苦把书写出来了，想个办法宣传造势，以引起读者注意，多卖几本书，实在是很正常的事，古已有之，无非于今为烈罢了。战国时，秦相吕不韦集合门客编写《吕氏春秋》， 以儒、道家思想为基础，集合各家之学说，是当时政治、军事、哲学、谋略思想的集大成者。书成后，为征求意见，更为扩大影响， 吕不韦命人把书张贴在咸阳的城门之上，说若有人能改书中的一个字，赏金一千两，结果无一人能改。吕不韦当之无愧是作家炒作造势的鼻祖。英国著名小说家毛姆，为求文章畅销，有一次写完一部小说后，在报纸上登了这样一份征婚启事：“本人喜欢音乐和运动，是个年轻又有教养的百万富翁，希望能和毛姆小说中的女主角完全一样的女性结婚。”几天后，毛姆的小说被抢购一空。毛姆算是开了现代畅销书炒作的先河。如今是信息社会，广告时代，眼球经济，不论什么事，只要能引人注目，就成功一半。那么，作家炒作造势的意义也就更重要，花样自然也会更多。但说到底，这毕竟是书外的“工夫”，最重要的还是书要好，内容要精，物有所值。今年书市规模空前，书的数量创历史新高，但有关专家认为，精品书最多不超过10％，平庸应景的东西居多，还有些文字垃圾也混迹其中。在这种情况下，如果作家们不去想办法提高书的质量，却胡闹些“美女出浴”的花花点子来哗众取宠，也实在是本末倒置。退一步说，尽管古往今来的作家们都在推销自己，都认同“工夫在书外”，但这里又有雅俗之分，高下之别。毛姆的办法就很巧妙，富有创意，又不失文雅， 吕不韦的办法更绝，但最主要的是人家的东西好，千锤百炼，精雕细刻，下的是硬工夫。试问，今天哪个作家敢像他那样一字千金地叫板(陈鲁民《工夫在书外》) 体味“汝果欲卖书，工夫在书外”的韵味是（）。
下列各组词语中，没有错别字的一组是（）。
请根据以下资料，回答77—80题 甲建筑公司承包了市区某新建小区居民住宅楼的建设工程，并在施工现场设有混凝土搅拌站。为了赶工期，甲建筑公司进行日夜连续施工，附近小区的居民不堪忍受施工所产生的环境噪声，向环保部门等相关管理单位进行投诉，有关部门也作出了罚款等相应的管理决定。 建筑施工环境噪声污染是指在建筑施工过程中产生的干扰周围生活环境的声音。为了防治建筑环境噪声污染，我国的《环境噪声污染防治法》规定的法律措施不包括( )。
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