《并购重组共性问题审核意见关注要点》在盈利能力与预测方面的关注事项包括（）。
A.资产负债表与损益表相关项目及现金流量表之间的钩稽关系是否对应
B.标的资产涉及的产品交易是否存在公开市场且能够实现正常销售
C.会计政策与会计估计是否与上市公司一致
D.该项资产或业务是否在同一管理层下运营两年以上
参考答案：A, B, C, D
解析：熟悉上市公司重大资产重组共性问题审核意见关注要点。
| 完型填空：先阅读短文，然后根据短文内容选出一个最佳答案填空。 | ||||
| It was winter, and Mrs. Hermann wanted to do a lot of shopping, so she waited 1 it was Saturday. When her husband 2 , she took him to the shops with her to pay for everything and to carry her bags. They went to a lot of shops, and Mrs. Hermann 3 a lot of things. She often 4 and said, "Look, Joe! Isn't that beautiful!" He then answered, "All right, dear. How 5 is it?" And took his money 6 to pay for it. It was dark (黑暗) when they came out of the last 7 , and Mr. Hermann was very 8 and thinking about other things, like a nice drink at home. Suddenly his wife looked up at the sky and said, "Look 9 that beautiful moon, Joe!" Without stopping, Mr. Hermann answered. "All right. How 10 is it?" | ||||
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