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案例三（一）资料2009年4月，某审计组对丙公司2008年度财务收支情况进行审计。有关货币资金业务审计的情况和资料如下：1.审计人员在对货币资金业务相关内部控制进行调查时了解到：（1）出纳员同时负责现金日记账和银行存款日记账的记录；（2）为便于及时支付款项，支票和印章由出纳员统一保管；（3）3万元以下的付款业务，会计人员可以直接办理，3万元以上的付款业务，则需会计主管审批后方可办理；（4）会计主管定期核对银行存款日记账与银行对账单，并编制银行存款余额调节表。2.通过调查了解内部控制并进行相关测试，审计人员确定货币资金业务审计的重点为证实货币资金业务的真实性、截止期和收付业务的合法性。3.审计人员对该公司库存现金进行监盘，并采取了以下程序：（1）4月16日临近下班时进行监盘；（2）事先未通知财务部门；（3）要求出纳员清点现金，会计主管和审计人员在旁监督；（4）“库存现金盘点表”由出纳员、会计主管和审计人员共同签字后，作为审计工作底稿留存。4.通过现金监盘，审阅现金日记账及有关收付款凭证，审计人员发现：（1）4月16日现金日记账余额为7693.30元，实际库存现金监盘数为2243.30元（2）审计人员在保险柜中发现一些单据：一是职工王某差旅费借款单一张，金额为3000元；二是已付款的报销凭证3张，金额合计4050元；三是已经收到款的现金销售凭证2张，金额合计2200元。5.审计人员发现该公司2008年12月银行对账单余额与银行存款日记账余额不符，决定采取进一步审计程序进行追踪。（二）要求：根据上述资料，为下列问题从备选答案中选出正确的答案。 “资料3”中，审计人员对库存现金进行监盘的程序正确的有（）。
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Green Roof ResearchThe concept of green roofs is basically about growing plants on roofs, thus helping to replace the green footprint that had been destroyed due to the construction of the building. Green roofs are the most prevalent (流行) in Germany, which is widely regarded as the leader in green roof research.The green roofs that are used these days can be classified as ’extensive’ and ’intensive’ systems. Extensive green roofs use mosses, grasses and herbs, which are tolerant to droughts. These plants do not need much maintenance, can be grown in a layer of. substrata (土层) that can be as shallow as 1.5 inches, and generally are inaccessible to the public. In contrast, a wide range of species of plants are grown on intensive green roofs, such as shrubs (灌木) and even trees, which require deeper substrate layers, and are usually grown on flat roofs. They need intensive maintenance, and are’ usually areas that resemble parks which are accessible to people.There are several benefits of adopting green roof technologies. Apart from the obvious psychological and aesthetic (美学的) benefits of garden-like environments surrounding you, some of the common economic and ecological benefits are.- a reduction in the consumption of energy; air and water purification; recovering green spaces; and the mitigation (缓解) of the heat island effect in urban areas.The green roof research that is currently ongoing is focused on evaluating the species of plants that are suitable to be grown on roofs, the methods of propagation (繁殖) as well as establishment, nutrient (养料) and water requirement, substrates, and the quantity and quality of water runoff. The evaluation criteria of plant species are: at what rate they can be established; their capacity to withstand invasive weeds; tolerance ’of cold, and heat; tolerance of drought conditions; capacity of persistence and survival.A number of experiments are being conducted on roof platform simulations at various research centers. These sites are generally outfitted with equipment, which are used to measure temperatures at different depths of the growing substrates, and the rate and volume of the runoff of stormwaters from each of the platforms.Green roof technology is representative of a completely new market for landscape contractors, and all roofs that currently exist and the future ones to be constructed are the potential market -- a market that is too huge to be overlooked. One of the benefits of green roofs is the reduction of the heat island effect in cities.（）
Green Roof ResearchThe concept of green roofs is basically about growing plants on roofs, thus helping to replace the green footprint that had been destroyed due to the construction of the building. Green roofs are the most prevalent (流行) in Germany, which is widely regarded as the leader in green roof research.The green roofs that are used these days can be classified as ’extensive’ and ’intensive’ systems. Extensive green roofs use mosses, grasses and herbs, which are tolerant to droughts. These plants do not need much maintenance, can be grown in a layer of. substrata (土层) that can be as shallow as 1.5 inches, and generally are inaccessible to the public. In contrast, a wide range of species of plants are grown on intensive green roofs, such as shrubs (灌木) and even trees, which require deeper substrate layers, and are usually grown on flat roofs. They need intensive maintenance, and are’ usually areas that resemble parks which are accessible to people.There are several benefits of adopting green roof technologies. Apart from the obvious psychological and aesthetic (美学的) benefits of garden-like environments surrounding you, some of the common economic and ecological benefits are.- a reduction in the consumption of energy; air and water purification; recovering green spaces; and the mitigation (缓解) of the heat island effect in urban areas.The green roof research that is currently ongoing is focused on evaluating the species of plants that are suitable to be grown on roofs, the methods of propagation (繁殖) as well as establishment, nutrient (养料) and water requirement, substrates, and the quantity and quality of water runoff. The evaluation criteria of plant species are: at what rate they can be established; their capacity to withstand invasive weeds; tolerance ’of cold, and heat; tolerance of drought conditions; capacity of persistence and survival.A number of experiments are being conducted on roof platform simulations at various research centers. These sites are generally outfitted with equipment, which are used to measure temperatures at different depths of the growing substrates, and the rate and volume of the runoff of stormwaters from each of the platforms.Green roof technology is representative of a completely new market for landscape contractors, and all roofs that currently exist and the future ones to be constructed are the potential market -- a market that is too huge to be overlooked. One focus in the green roof research is the evaluation of suitable plant species.（）
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The Supercomputer Network1. Recently, ten laboratories run by governments in different parts of the world have become linked. Their Computers have been connected so they can "talk" to each other. This may not seem very dramatic news, but it is the beginning of a development that will increase the power of the Internet tremendously.2. The Internet is an interconnected (互联) system of networks that connects computers round the world and facilitates the transmission and exchange of information. The way that you use the Internet is by accessing this network. This depends on the power that your system allows you to use. The power of your computer is responsible for how fast you can download (下载) files, how much data you can store, etc. If your computer is old and slow, accessing the information can be very difficult.3. The new development in information technology has been called "the grid" (网格持术), and it will be a network of computers that are linked together. The "grid’ will work in a different way from the Internet, enabling you to get the power of the biggest computers in the world on your computer. Accessing the information will no longer depend on the power of your computer. The idea is that while you access information, you will also have access to the power of the bigger computer stations.4. One advantage of this revolutionary idea is that geographical location will become irrelevant. The "grid" will decide which are the best parts of a worldwide network to do the job you want. This means that you may be accessing a computer in Japan to solve a problem in Alaska.5. The "grid" can be compared to having an efficient personal assistant. You can give your assistant a task and "he" will do it for you. The assistant will do the preliminary research, collect the data, compare them and decide on the best course of action by accessing any of the computer centres in the "grid" that happen to have the relevant information. All you have to do is assign the task, sit back and wait.6. At present, possible applications of the "grid" in scientific research are being explored. While it has taken about fifteen years for Internet use to become widespread, experts believe that the "grid" could be up and running for private individuals far more quickly. Scientists working on "grid" projects are convinced that it will be as widely used as the web in the next ten years. Paragraph 3 （）
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