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问题 选择题

随着经济全球化趋势的不断增强，当前我国要培育出具有国际竞争力的大企业集团，最重要的是

A．优化企业结构

B．重视科技创新，形成自主品牌

C．适应国际需求，开拓国际市场

D．进行企业改造，创新管理模式

答案

答案：B

题目分析：在经济全球化趋势的不断增强的形势下，我国要培育出具有国际竞争力的大企业集团，最重要的是重视科技创新，形成自主品牌。故本题选B项。ACD项本身正确但不符合题意应排除。

点评：本题考查学生运用教材的相关知识，分析理解材料观点的能力。题目难度适中。解答本题的关键是要准确理解材料的观点。

填空题

Questions 19-25


·Read the following article from a magazine and answer questions 19-25.
·For questions 19-25, choose the correct answer A, B, C or D.
·Mark your answer on the Answer Sheet.

The Big Easy on the Brink


A Category 5 hurricane would come barreling out of the Gulf of Mexico, It would cause Lake Pontchartrain, north of New Orleans, to overflow, pouring down millions of gallons of water on the city. Then things would really get ugly. Evacuation routes would be blocked. Buildings would collapse. Chemicals and hazardous waste would dissolve, turning the floodwaters into a lethal soup. In the end, what was left of the city might not be worth saving. "There’s concern it would essentially destroy New Orleans," says Suhayda, a water-resources expert at Louisiana State University.
New Orleans has always had a complicated relationship with the water surrounding it. Everyone told the first settlers this was the wrong place to build a city. It is wedged precariously between the mighty Mississippi and Lake Pontchartrain, and most of it was once swampland. Aggravating the problem is the fact that much of New Orleans is below sea level, so that after a good rain, the water just settles in. There is now a decent pumping system, which helps. Old-timers, however, still talk of the days when, after a bad storm, bodies were washed out of the cemeteries.
What is threatening New Orleans is a combination of two man-made problems: more levees and fewer wetlands. The levees installed along the Mississippi to protect the city from water surges have had an annoying effect: they have actually make it more vulnerable to flooding. That’s because New Orleans has been kept in place by the precarious balance of two opposing forces. Because the city is constructed on 100 feet of soft silt, sand and clay, it naturally "subsides", or sinks, several feet a century. Historically, that subsidence has been counteracted by sedimentation: new silt, sand and clay that are deposited when the river floods. But since the levees went up-mostly after the great flood of 1927—the river has not been flooding and sedimentation has stopped.
New Orleans’ other major man-made problem is that its wetlands and its low-lying barrier islands are disappearing. The Louisiana coast is losingl6,000 acres of wetland each year, mostly as a result of population expansion into once pristine areas, destructive oil and gas drilling, pollution and land loss through lack of sedimentation. As it turns out, wetland, and barrier islands aren’t just nice to look at; they are also a key natural barrier to hurricanes. (Every 2.7miles of wetland absorbs a foot of storm surge.) As the wetlands go, the chance of a hurricane blowing the city away grows.
So far, little has been done to save the city. However, while the grimmest of the doomsayers warn that New Orleans could be next Atlantis, some laid-back residents are saying that it could just as easily become the next Venice and that after the flood, the good times won’t roll—they’ll float.

The purpose of building levees was to ______.

A．keep the city from sinking

B．better the view of the city

C．protect the city from being flooded

D．keep a balance between Mississippi and Lake Pontchartrain
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单项选择题

注册会计师在评价审计结果时，汇总的尚未调整的错报或漏报不应包括( )。

A．通过对账户或交易实施详细的实质性测试所确认的未调整错报或漏报

B．前期未调整且导致本期会计报表严重失实的错报或漏报

C．通过对账户或交易实施详细的符合性测试所发现的错报或漏报

D．通过审计抽样或执行分析性复核程序所估计的未调整的错报或漏报
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