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X股份有限公司(以下简称X公司)是上市公司。该公司拥有生产员工42000人,大部分客户均为境外客户。其主要经营模式是按客户订单的设计要求加工中高端电子元器件。U会计师事务所的A注册会计师担任X公司2009年度财务报表审计业务的项目负责人,并对上年财务报表发表了无保留意见。2010年,X公司与U会计师事务所续签了审计业务约定书,A注册会计师继续担任X公司2010年度财务报表审计业务的项目负责人。资料一:通过了解X公司及其环境,A注册会计师获悉X公司所属行业2010年的营业收入普遍比上年增长12%,但毛利率基本保持稳定。X公司的经营模式、生产技术等均与上年基本相同,但经营业绩比上年有较大幅度提升。具体情况如下:(1)2010年末,X公司除了向管理层发放了人均6万元的保底年薪外,还实现了营业收入比上年增长20%、毛利率比上年增长3.5%的目标,还按约定向高级管理人员发放了人均20万元的奖励性工资。(2)为实现经营目标,X公司更换了部分高级管理人员。新的领导班子上任后,将公司经营理念由原先的“诚信为本、强化管理”改为“业绩为主、效益至上”。(3)为提升对经营业绩和财务信息的监督层次,精简管理人员,经董事会特别会议批准,X公司在治理层增设了监事会,取消了原对管理层直接报告的审计部门。(4)为实现经营目标,X公司2010年大幅增加了海外电视广告费用和其他与营销相关的费用,以保持老客户和发展新客户。(5)2010年后半年,X公司所在地企业普遍上调了职工的最低工资界限。X公司劳资双方协商后,从2010年7月份起将生产部门职工的计件工资普遍上调了30%。(6)2010年9月,因X公司专职信息管理部门相关职员的工作失误,公司计算机系统感染病毒。该事项没有给X公司造成重大经济损失,财务信息系统在病毒入侵后的第三天就已恢复正常运行。资料二:(1)2010年度未经审计的利润表部分项目的发生额及2009年度利润表对应项目发生额:

(2)2010年度未经审计的产成品成本构成明细资料与2009年度相关资料:

要求:根据资料一,结合资料二,必要时运用分析程序,指出资料(一)中所列各种情况是否意味着X公司存在重大错报风险;如存在,请指出重大错报风险属于财务报表层次还是认定层次;并简要说明与重大错报风险相关的管理层理由(或动机)。请将答案填入下列表格中。

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                                              How to Build a Windbreak to Protect Soil

     Farmers use different kinds of soil conservation methods to protect their land against damage from farming

and the forces of nature. One important form of soil conservation is the use of windbreaks.

     Windbreaks are barriers (栅栏) formed by trees and other plants with many leaves. Farmers plant them in

lines around their fields.

     Windbreaks stop the wind from blowing soil away. They also keep the wind from destroying or damaging

crops. They are very important for growing grains, such as wheat.

     There have been studies done on windbreaks. Studies in parts of West Africa, for example, found that grain

harvests can be twenty percent higher in fields protected by windbreaks. This was compared to fields without

such protection.

     Windbreaks can help protect a farmer's land. However, windbreaks seem to work best when they allow a

little wind to pass through. If the wall of trees and plants blocks the wind completely, then violent air motions

will take place close to the ground. These motions cause the soil to lift up into the air where it will be blown

away.

     For this reason, a windbreak is best if it has only sixty to eighty percent of the trees and plants needed to

make a solid line.

     An easy rule to remember is that windbreaks can protect areas up to ten times the height of the tallest trees

in the windbreak.

     There should be at least two lines in each windbreak. One line should be large trees. The second line, right

next to it, can be shorter trees and other plants with leaves. Locally grown trees and plants are best for

windbreaks.

     Windbreaks not only protect land and crops from the wind. They can also provide wood products. These

include wood for fuel and longer pieces for making fences.

1. What does the underlined word "conservation" mean in the passage? [ ]

A. Damage.

B. Protection.

C. Force.

D. Harvest.

2. What do farmers use windbreaks for? [ ]

A. To keep animals from getting into the fields.

B. To keep water in their fields.

C. To prevent their soil blowing away and wind destroying the crops.

D. To get more trees.

3. According to the passage what is a best windbreak? [ ]

A. One with no breaks between trees or plants.

B. One with plants which have many leaves.

C. One with certain breaks between trees and plants.

D. One with as many trees or plants as possible.

4. What's the purpose of the writer in writing the passage? [ ]

A. To tell us why farmers build windbreaks around the fields.

B. To tell us how to get a higher harvest.

C. To let us know there are usually windbreaks around the fields.

D. To tell us how important it is to keep soil and crops.

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