A和B注册会计师负责对D公司2011年度财务报表进行审计。在了解D公司及其环境时，请代为作出正确的专业判断。
A和B注册会计师应从哪些方面了解D公司所处的行业状况
参考答案：A和B注册会计师应当从下列方面了解了D公司所处的行业状况：
①所处行业的市场供求与竞争；②生产经营的季节性和周期性；③产品生产技术的变化；④能源供应与成本；⑤行业的关键指标和统计数据。
Can you or do you wash your clothes? Can you cook meals for yourself when your parents are not at home? 小题1: Today, many young people can’t look after themselves when they leave home. 小题2: I don’t want to be a person like that. I want to be more independent(独立的). When I was only seven years old, I was in the kitchen with my mother enjoying cooking. I always helped her. 小题3: She was really interested in teaching me how to cook. But when my mother got married (结婚), she didn’t know how to cook. My grandmother never allowed her to stay in the kitchen when she was cooking. My mother did not start cooking until she was 25 years old. 小题4: She had to take cooking lessons. So she decided to teach us how to cook because she didn’t want us to have the same experience. 小题5: I always wash my own clothes, and sometimes I wash my parents and my brother’s clothes, too. When my parents are not at home, I can cook meals for my brother and me.
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