问题 单项选择题

It is difficult to refute his argument in our routine debate.

A.analyze

B.ponder

C.disapprove

D.ignore

答案

参考答案:C

解析:[分析] 动词辨析 refute表:驳倒,反驳;A.analyze分析,分解;B.ponder沉思,考虑;C.disapprove不赞成;D.ignore不理睬,忽视;因此C为答案。

单项选择题

So you’ve got an invention — you and around 39,000 others each year, according to 2002 statistics!

The 64,000-dollar question, if you have come up with a device which you believe to be the answer to the energy crisis or you’ve invented a lawnmower which cuts grass with a jet of water (not so daft, someone has invented one), is how to ensure you’re the one to reap the rewards of your ingenuity. How will all you garden shed boffins out there keep others from capitalizing on your ideas and lining their pockets at your expense

One of the first steps to protect your interest is to patent your invention. That can keep it out of the grasp of the pirates for at least the next 20 years. And for this reason inventors in their droves beat a constant trail from all over the country to the doors of an anonymous grey-fronted building just behind London’s Holborn to try and patent their devices.

The building houses the Patent Office. It’s an ant heap of corridors, offices and filing rooms—a sorting house and storage depot for one of the world’s biggest and most varied collections of technical data. Some ten million patents — English and foreign — are listed there.

File after file, catalogue after catalogue detail the brain-children of inventors down the centuries, from a 1600’s machine gun designed to fire square bullets at infidels and round ones at Christians, to present-day laser, nuclear and computer technology.

The first letters’ patent were granted as long ago as 1449 to a Flemish craftsman by the name of John Utynam. The letters, written in Latin, are still on file at the office. They were granted by King Henry Ⅵ and entitled Utynam to import into this country his knowledge of making stained glass windows in order to install such windows at Eton College.

Present-day patents procedure is a more sophisticated affair than getting a go-ahead note from the monarch. These days the strict procedures governing whether you get a patent for your revolutionary mouse-trap or solar-powered back-scratcher have been reduced to a pretty exact science.

From start to finish it will take around two and a half years and cost £ 165 for the inventor to gain patent protection for his brainchild. That’s if he’s lucky. By no means all who apply to the Patent Office, which is a branch of the Department of Trade, get a patent.

A key man at the Patent Office is Bernard Partridge, Principal Examiner (Administration), who boils down to one word the vital ingredient any inventor needs before he can hope to overcome the many hurdles in the complex procedure of obtaining a patent — "ingenuity".

The phrase the brain-children of inventors’ (Para. 5) means()

A.the children with high intelligence

B.the inventions that people come up with

C.a device that a child believes to be the answer to the energy crisis

D.a lawnmower that an individual has invented to cut grass

问答题

ABC会计师事务所首次接受委托,承办V公司2002年度会计报表审计业务,外于2002年底与V公司签订审计业务约定书。假定存在以下情况:
(1)ABC会计师事务所以明显低于前任注册会计师的审计收费承接了业务,并且通过与前任注册会计师和当地相同规模的其他会计师事务所进行比较,向V公司保证,在审计中能够遵循独立审计准则,审计质量不会因降低收费而受到影响。
(2)在签订审计业务约定书后,ABC会计师事务所的A注册会计师受聘担任V公司独立董事。按照原定审计计划,A注册会计师为该审计项目的外勤审计负责人。为保持独立性,ABC会计师事务所在执行该审计业务前,将A注册会计师调离审计小组。
(3)ABC会计师事务所聘用律师协助开展工作,要求该律师书面承诺按照中国注册会计师职业道德规范的要求提供服务。
(4)V公司要求ABC会计师事务所在出具审计报告的同时,提供正式纳税鉴证意见。为此,双方另行签订了业务约定书。
(5)前任注册会计师对V公司2001年度会计报表出具了标准无保留意见审计报告,ABC会计师事务所在审计过程中发现该会计报表存在重大错报,因认为事实已经非常清楚,所以决定不再提请V公司与前任注册会计师联系。
(6)V公司在某国设有分支机构,该国允许会计师事务所通过广告承揽业务,因此,ABC会计师事务所委托该分支机构在该国媒体进行广告宣传,以招揽该国在中国设立的企业的审计业务。相关广告费已由ABC会计师事务所支付。
要求:请分别上述6种情况,判断ABC会计师事务所是否违反中国注册会计师职业道德规范的要求,并简要说明理由。