题目内容
某有限责任公司由A、B两个股东各出资50万元而设立，设立时实收资本为100万元，经过三年运营，该公司盈余公积和未分配利润合计为50万元，这时C投资者有意参加，经各方协商以80万元出资占该公司实收资本总额的1/3，该公司在接受C投资者投资时，应借记“银行存款”科目80万元，贷记( )。
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A1/A2型题 男性，18岁，农民，夏天在河塘游泳后出现稽留高热4d，伴畏寒、发热、头痛、身痛、乏力。体检：体温39.8℃，巩膜及皮肤黄染，结膜充血，皮肤可见出血点，肝肋下1.0cm，脾肋下刚触及，腹股沟淋巴结如蚕豆大4个。血象：WBC10.5×109/L，N0.80。肝功：ALT280U/L，血清总胆红素110μmol/L，尿胆红素（＋），尿中可见WBC3～5个/HP，诊断最可能为（）.
TEXT B An invisible border divides those, arguing for computers in the classroom on the behalf of students career prospects and those arguing for computers in the classroom for broader reasons of radical educational reform. Very few write on the subject: have explored this distinction -- indeed, contradiction -- which goes to the heart of what is wrong with the campaign to put computers in the dark. An education that aims at getting a student a certain kind of job is a technical education, justified for reasons radically different from why education is universally required by law. It is not simply to raise everyone’s job prospects that all children are legally required to attend school into their teens. Rather, we have a certain conception of the American citizen, a character who is incomplete if he cannot competently asses how his livelihood and happiness are affected by things outside of himself. But this was not always the case, before it was legally required for all children to attend school until a certain age. It was widely acteristic of all industrialized countries, we came to accept that everyone is fit to be educated. Computer education advocates forsake this optimistic notion for a pessimism that betrays their otherwise cheery out-look. Banking on the confusion between educational and vocational reasons for bringing computers into schools, computer advocates often emphasize the job prospects of graduates over their educational achievement. There are some good arguments for a technical education given the right kind of student. Many European schools introduce the concept of professional training early on in order to make sure children are properly equipped for the profession they want to join. It is, however, presumptuous to insist that there will only be so many jobs for so many scientists, so many businessmen, so many accountants. Besides, this is unlikely to produce the needed number of every kind of professional in a country as large as ours and where the economy is spread over so many states and involves so many international corporations. But, for a small group of students, professional training might be the way to go since well-developed skills, all other factors being equal, can be the difference between having a job and not. Of course, the basics of using any computer these days are very simple. It does not take a life-long acquaintance to pick up various software programs. If one wanted to become a computer engineer, that is of course, an entirely different computer skills are only complementary to the host of great skills that are necessary to becoming any kind of professional. It should be observed, of course that no school, vocational or not, is helped by a confusion over its purpose. It could be inferred from the passage that in the author’s country the European model of professional training is ______.
郭峰是H公司2008年度财务报表审计的项目经理。H公司2008年未审财务报表的资产总额为20000万元，净利润为8000万元。根据专业判断，郭峰确定H公司财务报表层次的重要性水平为200万元。假定审计工作已进行到完成阶段，郭峰正在整理、分析审计工作底稿。请对下列问题提出正确的专业判断。 假定除以下审计调整分录所涉及的事项外，H公司不存在其他需要调整的事项。为了能使注册会计师对财务报表发表无保留意见，H公司至少应接受调整分录有( )。
TEXT B An invisible border divides those, arguing for computers in the classroom on the behalf of students career prospects and those arguing for computers in the classroom for broader reasons of radical educational reform. Very few write on the subject: have explored this distinction -- indeed, contradiction -- which goes to the heart of what is wrong with the campaign to put computers in the dark. An education that aims at getting a student a certain kind of job is a technical education, justified for reasons radically different from why education is universally required by law. It is not simply to raise everyone’s job prospects that all children are legally required to attend school into their teens. Rather, we have a certain conception of the American citizen, a character who is incomplete if he cannot competently asses how his livelihood and happiness are affected by things outside of himself. But this was not always the case, before it was legally required for all children to attend school until a certain age. It was widely acteristic of all industrialized countries, we came to accept that everyone is fit to be educated. Computer education advocates forsake this optimistic notion for a pessimism that betrays their otherwise cheery out-look. Banking on the confusion between educational and vocational reasons for bringing computers into schools, computer advocates often emphasize the job prospects of graduates over their educational achievement. There are some good arguments for a technical education given the right kind of student. Many European schools introduce the concept of professional training early on in order to make sure children are properly equipped for the profession they want to join. It is, however, presumptuous to insist that there will only be so many jobs for so many scientists, so many businessmen, so many accountants. Besides, this is unlikely to produce the needed number of every kind of professional in a country as large as ours and where the economy is spread over so many states and involves so many international corporations. But, for a small group of students, professional training might be the way to go since well-developed skills, all other factors being equal, can be the difference between having a job and not. Of course, the basics of using any computer these days are very simple. It does not take a life-long acquaintance to pick up various software programs. If one wanted to become a computer engineer, that is of course, an entirely different computer skills are only complementary to the host of great skills that are necessary to becoming any kind of professional. It should be observed, of course that no school, vocational or not, is helped by a confusion over its purpose. The author thinks the present rush to put computers in the classroom is ______.
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