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【简答题】
A battle has been going on over who governs the Internet, with America demanding to maintain a key role in the network it helped create and other countries demanding more control. The European commission is (36) that if a deal cannot be (37) at a meeting in Tunisia next month the Internet will (38) apart.
At issue is the role of the US government in (39) the Internet’s address structure, called the domain name system (DNS), which (40) communication between the world’s computers. It is (41) by the California-based, not-for-profit Internet Corporation for Assigned Names and Numbers (Icann) under contract to the US department of commerce.
A meeting of (42) in Geneva last month was meant to (43) a way of sharing Internet governance which politicians could unveil at the UN-sponsored World Summit on the Information Society in Tunis on November 16-18. (44) .
Viviane Reding, European IT commissioner, says that if a multilateral approach cannot be agreed, countries such as China, Russia, Brazil and some Arab states could start operating their own versions of the Internet and the ubiquity that has made it such a success will disappear. (45) .
The US government, which funded the development of the Internet in the 60s, said in June it intended to retain its role overseeing Icann, reneging on a pledge made during Bill Clinton’s presidency. (46) .
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【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 注册会计师采用系统选样法从8000张凭证中选取200张作为样本，确定随机起点为凭证编号的第35号，则抽取的第5张凭...
A.
155
B.
195
C.
200
D.
235
【单选题】Passage TwoQuestions 29 to 31 are based on the passage you have just heard.
A.
Work the same number of hours; same education, age and union status; live in different regions of the country.
B.
Live in the same region of the country; same age and union status; work same number of hours.
C.
Worked for the government; lived in the same region of the country; education; same age; union status and education.
D.
Work the same number of hours; same age, union status and education; lived in the same region of the country.
【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 抽样单位是构成审计对象的个别项目，注册会计师应当根据( )确定抽样单位。
A.
审计目的及抽样范围
B.
审计目的及被审计单位的实际情况
C.
审计目的与审计策略
D.
审计目的及审计对象
【单选题】(1) (1)Bananas are shipped before they are ripe because (). A. they are fresh fruits B. ripe ones can get spoiled easily C. ripe ones can not be put in the refrigerated ship D. "green" bananas are ...
A.
An Indian boy ran swiftly from a village in Mexico. In his hand he carried a basket of fish. Only a few moments before, the fish had been pulled from the cold water of the lake. Farther on, another runner was waiting to take the basket from the tired boy and to race on. And so from one swift runner to another, fresh fish were rushed from the lake to the dinner table of Montezuma, ruler of the Aztecs.
B.
Speed is important in transporting fish and many other fresh foods. Foods that spoil easily must reach the market and the dinner table as quickly as possible. But now planes, trucks, trains, and ships have replaced runners.
C.
Planes are the fastest way to transport food. They are especially useful in carrying food to people and animals that could not be reached otherwise. Suppose there were a flood or an earthquake and the people could not be reached by trains or trucks. Unless packages of food could be dropped from planes, the people might starve.
D.
Trucks have many advantages. A truck can start as soon as it is loaded, and it can deliver goods directly to the market. Many modern trucks have their own refrigeration system. Today the tank truck that carries milk is a familiar sight on many country roads. The modern dairy farmer makes use of tank tracks that keep the milk fresh until it is delivered to stores and homes.
E.
Trains cannot always carry food as quickly as trucks. Many freight cars must be loaded before a train can start on a trip. And when the freight train arrives in the city, the food must be unloaded from the cars onto trucks to be taken to the market. All of this takes time. When railroad companies wanted to move perishable foods faster, they developed a plan that run on the rails.
F.
Some perishable foods can be transported by refrigerator ships. Bananas can be shipped in this way. They are loaded in the refrigerated hold of the ship while they are still green during the trip. As the green bananas are loaded, a man watches carefully for signs of yellow on them. If even one ripe banana is loaded, a whole shipload of fruit might be spoiled.
G.
But not all food needs to be moved as quickly or as carefully as perishable fresh food. Grains can make a slower trip without danger of spoiling. Transportation by water is usually a cheap way of sending such foods.
H.
Trucks, trains, planes, and refrigerator ships are modern ways of transporting food. But a great deal of food is still carried on the heads of women and on the backs of animals. Over the desert sands, camels carry loads of salt, dates, and cheese.
【单选题】A注册会计师是P公司2004年度会计报表审计的外勤审计负责人，在了解P公司基本情况后，A注册会计师及其助理人员开始编制总体审计计划和具体审计计划。在审计过程电，A注册会计师合理运用审计抽样方法，并对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定，请代为做出正确的专业判断。 在进行控制测试时，注册会计师如认为抽样结果无法达到预期信赖程度，则应当( )。
A.
增加样本量或执行替代审计程序
B.
增加样本量或执行追加审计程序
C.
增加样本量，扩大测试范围
D.
增加样本量或修改实质性测试程序