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问题 选择题

2011年5月16日12时，中国南海海域进入伏季休渔期.据了解，我市休渔船279艘停靠在岸边，小明说：“看，我家的休渔船是静止的.”小明选择的参照物是[ ]

A.行走在岸边的游客

B.旁边的休渔船

C.岸上爬行的螃蟹

D.太阳

答案

答案：B

单项选择题

The "standard of living" of any country means the average person’s share of the goods and services which the country produces. A country’s standard of living, (1) , depends first and (2) on its capacity to produce wealth." Wealth" in this sense is not money, for we do not live on money (3) on things that money can buy. "Goods" such as food and clothing, and "services" such as transport and " (4) ". A country’s capacity to produce wealth depends upon many factors, most of (5) have an effect on one another. Wealth depends (6) a great extent upon a country’s natural resources. Some regions of the world are well supplied with coal and minerals, and have a fertile soil and a (7) climate; other regions possess none of them.

Next to natural resources (8) the ability to turn them to use. China is perhaps as well (9) as the USA in natural resources, but suffered for many years from civil and (10) wars, and (11) this and other reasons was (12) to develop her resources. (13) and stable political conditions, and (14) from foreign invasion, enable a country to develop its natural resources peacefully and steadily, and to produce more wealth than another country equally well (15) by nature but less well ordered.

A country’s standard of living does not only depend upon the wealth that is produced and consumed (16) its own borders, but also upon what is indirectly produced through international trade. (17) , Britain’s wealth in foodstuffs and other agricultural products would be much less if she had to depend only on (18) grown at home. Trade makes it possible for her surplus manufactured goods to be traded abroad for the agricultural products that would (19) be lacking. A country’s wealth is, therefore, much influenced by its manufacturing capacity, (20) that other countries can be found ready to accept its manufactures.

18（）

A.those

B.what

C.that

D.it
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单项选择题

COSO的内部控制框架的内部控制的五个要素中，控制环境包括的内容有哪些
Ⅰ．诚实性和道德价值、胜任能力的承诺、董事会或审计委员会的参与、管理哲学和经营风格、组织的框架、权利和责任的安排、人力资源政策和实践；
Ⅱ．识别影响风险的要素、评估风险的重要性和发生的可能性、确定必要的行动以管理风险；
Ⅲ．职务的充分分离、交易和活动的适当授权、充分的文件和记录、资产和记录的实物控制、业绩的独立复核；
Ⅳ．存在性、完整性、准确性、分类、时间安排、过账和汇总。

A．只有Ⅰ。
B．只有Ⅱ。
C．只有Ⅲ。
D．只有Ⅳ。
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