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. In China he’s known as “the Flying Fish”; in America they call him ‘the Baltimore Bullet’. Whatever you call him, American swimmer Michael Phelps looks destined (命中注定) to become a household name across the world after breaking the Olympic record for most gold medals in a single s. Phelps’s total of eight gold medals in Beijing put him one ahead of Mark Spitz’s previous record set in 1972. Now people are already calling him the greatest Olympian of all time. But whether he is or not, what is it that makes Michael Phelps so good? A good place to start might be his physique. Phelps has the perfect body shape for a swimmer: his arm span is longer than his height, he has very flexible joints, huge lungs, and his incredibly large feet (size 14 in the US, size 49 in China) act like flippers in the water. To feed his huge swimmer’s body, Phelps eats an astonishing 12,000 calories a day, six times the average for a man of his age. He then owes it to a swimsuit which has been waves in the world of swimming. Designed by NASA, the American space agency, the suit is made of a special material which is said to help athletes swim 2% faster. Michael Phelps should spare a thought for his mum, who first pushed him into swimming as a way of friends, and who believed in him when one teacher said he would never be a success. Whatever the reason for his success, Phelps admits there was perhaps also a bit of luck involved in winning his eight medals. “I guess eight is a lucky number for me, too, now. The opening ceremony started on 8/8/08. Maybe it was meant to be.” he said. 45. How many gold medals did Mark Spitz's won? A. 6 B. 7 C. 8 D. 9 46. What makes Michael Phelps so popular? A. He has broken the Olympic record for most gold medals in a single s. B. He is equipped with the best swimsuit which is said to help athletes swim 2% faster. C. He is a very lucky person and he has the perfect body shape for a swimmer. D. He has a very good appetiteand he eats an astonishing 12,000 calories a day. 47. According to the passage, how many calories does a man need a day on average? A. 4,000 B. 3,000 C. 2,000 D. 6,000 48. Which of the following is the reason for his success, in Phelps’ opinion? a. his physique b. the swimsuit designed by NASA c. his mother’s encouragement d. good luck e. his confidence A. a, c, d, e B. a, b, c, e C. a, b, d, e D. a, b, c, d

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【单选题】首次接受委托时,下列审计工作中,注册会计师应当执行的是()。

A.
为期初余额确定财务报表整体的重要性和实际执行的重要性
B.
评价期初余额是否含有对上期财务报表产生重大影响的错报
C.
查阅前任注册会计师的审计工作底稿
D.
确定期初余额反映的恰当的会计政策是否在本期财务报表中得到一贯应用

【单选题】下列各项中,注册会计师在确定特别风险时不需要考虑的是( )。

A.
控制对相关风险的抵消效果
B.
潜在错报的重大程度
C.
错报发生的可能性
D.
风险的性质

【单选题】下列各项中,注册会计师违反职业道德守则的是()。

A.
注册会计师按照业务约定和专业准则的要求完成委托业务
B.
注册会计师对审计过程中知悉的商业秘密保密,不利用其为自己或他人谋取利益
C.
除有关法规许可的情形下,会计师事务所不以或有收费形式为客户提供各种审计服务
D.
在审计报告涵盖的期间内,注册会计师兼任审计客户的董事

【单选题】下列词语中,注音全部正确的一项是 [ ]

A.
征戍(shù) 橘颂(jú) 招徕(lái) 萧萧落木(sù)
B.
涔(cén)阳 无妨(fǎng) 陇首(lǒng) 得鱼忘筌(quán)
C.
寒砧(zhēn) 桅杆(wéi) 漂泊(pō) 秋风袅袅(niǎo)
D.
疏朗(shū) 窸窣(xī) 迢远(tiáo) 灼灼其华(zhuó)

【单选题】在下列审计程序中,注册会计师最有可能获取期后事项审计证据的是( )。

A.
调查期后发生的长期负债的变化
B.
重新计算在期后处置的固定资产的折旧费
C.
确定期后人工费用率的变化是否已被授权
D.
询问在财务报表日前记录但在期后支付的预计负债

【单选题】某道路平面图中,注写有“lKJ-580”,则该注写表示( )。

A.
此点距离道路起点580m
B.
此点距离道路起点1580m
C.
此点距离道路终点580mm
D.
此点距离道路终点1580cm