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Broadly speaking, the Englishman is a quiet, shy, reserved person who is fully (21) only among people he knows well. In the presence of strangers or foreigners he often seems inhibited, (22) embarrassed. You have only to (23) a commuter train any morning or evening to see the truth of this. Serious-looking businessmen and women sit reading their newspapers or dozing in a corner; no one speaks. In fact, to do so would seem most unusual. (24) ,there is here an unwritten but clearly understood code of behavior which, (25) broken, makes the person immediately the object of (26) It is a well-known fact that the English have a (27) for the discussion of their weather and that, given half a chance, they will talk about it (28) Some people argue that it is because English weather (29) forecast and hence is a source of interest and (30) to everyone. This may be so. (31) Englishmen cannot have much (32) in the weathermen, who, after promising fine, sunny weather for the following day, are often proved wrong (33) a cloud over the Atlantic brings rainy weather to all districts! The man in the street seems to be as accurate — or as inaccurate—as the weathermen in his (34) The overseas visitors may be excused for showing surprise at the number of references (35) weather that the English make to each other in the course of a single day. Very often conversational greetings are (36) by comments on the weather. "Nice day, isn’t it Beautiful!" may well be heard instead of "Good morning, how are you" (37) the foreigner may consider this exaggerated and comic, it is worthwhile pointing out that it could be used to his advantage. (38) he wants to start a conversation with an Englishman but is (39) to know where to begin, he could do well to mention the state of the weather. It is a safe subject which will (40) an answer from even the most reserved of Englishmen.

A. Still
B. Also
Certainly
D. Fundamentally

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With a new Congress drawing near, Democrats and Republicans are busily designing competing economic stimulus packages. The Republicans are sure to offer tax cuts, the Democrats — among other things — financial relief for the states. There is one measure, however, that would provide not only an immediate boost to the economy but also immediate relief to those most in need: a carefully crafted extension of the federal unemployment insurance program The Senate approved such an extension before it adjourned in November. The House of Representatives refused to go along. It was among the greatest failures of the 107th Congress. One consequence is that jobless benefits for an estimated 780000 Americans will abruptly stop tomorrow, even though most recipients have not yet exhausted their benefits. President Bush failed to show any leader- ship on this matter during the November Congress. Later, he finally asked Congress to extend the program for these workers and to make the benefits effective from Dec. 28. That’s not enough. The way unemployment insurance typically works is that states provide laid-off workers with 26 weeks of benefits, followed by 13 weeks of federal aid. Under Mr Bush’s scheme, federal benefits would be extended only for those who were already receiving them on Dec. 28. The extension would not cover the jobless workers who will exhaust their regular state-funded benefits after Dec. 28 — an estimated 95000 every week —but will receive no federal help unless the program is re-authorized. By the end of March, 1.2 million workers could fall into this category. The Senate saw this problem coming, and under the leadership of Hillary Rodham Clinton of New York and Don Niekles of Oklahoma, passed a bill that would not only have covered people already enrolled in the federal program but provided 13 weeks of assistance for those losing their state benefits in the new year. The House, for largely trivial reasons, refused to go along. Bill Frist, the new Senate majority leader, says he is looking for ways to put a kinder, gentler face on the Republican Party. Passing the Clinton-Nickles bill would be a good way to begin. The House should then follow suit. One of the House’s complaints last year was that, at $ 5 billion, the Clinton-Nickles bill was too expensive. That’s ridiculous, considering the costs of the tax cuts that House Republicans have in mind. The unemployment rate last month stood at 6 percent, the highest since mid-]994. The country could use a $ 5 billion shot in the arm right about now. So could a lot of increasingly desperate people. How does the author feel about the President’s request for the extension and its coverage

A. Short of vision.
B. Late and incomplete.
C. Lacking in consistency.
D. Exhaustive but ineffective.

期末,将按预算(正常)计算的作业成本调整为实际成本的目的就是为了对外提供财务报告的需要。 ( )

A. 对
B. 错

患者,女性,33岁,左季肋部摔伤6h。查体:血压65/43mmHg,脉搏122/min,左侧腹部压痛明显,腹肌紧张不明显,疑为外伤性脾破裂。 为明确诊断,最有意义的检查是

A. 一般体格检查
B. 血常规
C. X线检查
D. 内镜检查
E. 腹腔穿刺

丙注册会计师负责C公司20×8年度财务报表审计,在审计过程中,遇到以下问题,请代为做出正确的专业判断。 丙注册会计师于20×9年3月5日完成了审计工作,被审计单位签署财务报表的日期为 20×9年3月8日,财务报表批准对外报出的日期是20×9年3月15日,20×9年3月 10日,注册会计师发现了20×9年3月9日发生的需要调整财务报表的期后事项,根据注册会计师建议,被审计单位调整了财务报表,重新签署财务报表的日期是20×9年3月11日。关于上述事项,下列说法错误的是( )。

A. 注册会计师20×9年3月10日发现的20×9年3月9日发生的期后事项,属于第二时段期后事项
B. 注册会计师要针对修改后的财务报表出具新的审计报告,新的审计报告日为20×9年3月11日
C. 注册会计师需要获取新的管理层声明书,新的管理层声明书的日期为20×9年3月11日
D. 由于注册会计师已经针对20×9年3月9日发生的期后事项实施了专门的审计程序,而注册会计师针对第二时段期后事项只具有被动识别义务,所以无需再针对20×9年3月8日至20×9年3月11日之间是否存在其他重大期后事项实施专门的审计程序

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