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问题 单项选择题

ABC会计师事务所承接A公司20×8年度财务报表审计业务，甲注册会计师负责该项目。在实施审计的过程中必须遵守《中国注册会计师鉴证业务基本准则》，请根据该准则的规定，针对下列情况代为做出正确的专业判断。

对A公司20×8年度财务报表的审计工作于20×9年3月20日执行完毕，则与之有关的审计工作底稿应当于( )归整为最终档案。

A．20×9年3月31日之前

B．20×9年4月30日之前

C．20×9年5月19日之前

D．20×9年6月18日之前

答案

参考答案：C

解析： 鉴证业务的工作底稿，包括历史财务信息审计和审阅业务、其他鉴证业务的工作底稿，归档期限为业务报告日后60天内。

单项选择题 A1型题

新生儿破伤风的潜伏期大多数为（）

A.4～8天

B.2～3天

C.7～14天

D.14～28天

E.3～14天
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单项选择题

Our ape-men forefathers had no obvious natural weapons in the struggle for (1) in the open. They had neither the powerful teeth nor the p claws of the big cats. They could not (2) with the bear, whose strength, speed and claws (3) an impressive " small fire" weaponry. They could not even defend themselves (4) running swiftly like the horses, zebras or small animals. If the ape-men had attempted to compete on those terms in the open, they would have been (5) to failure and extinction. But they were (6) with enormous concealed advantages of a kind not possessed by any of their competitors.

In the search (7) the pickings of the forest, the ape-men had (8) efficient stereoscopic vision and a sense of color that the animals of the grasslands did not (9) . The ability to see clearly at close range permitted the ape-men to study practical problems in a way that lay far (10) the reach of the original inhabitants of the grassland. Good long-distance sight was (11) another matter. Lack of long-distance vision had not been a problem for forest-dwelling apes and monkeys because the (12) the viewpoint, the greater the range of sight-so (13) they had had to do was climb a tree. Out in the open, however, this simple solution was not (14) . Climbing a hill would have helped, but in many places the ground was flat. The ape-men (15) the only possible solution. They reared up as high as possible on their hind limbs and began to walk (16) . This vital change of physical position brought about considerable disadvantages. It was extremely unstable and it meant that the already slow ape-men became (17) still. (18) , they persevered and their bone structure gradually became (19) to the new, unstable position that (20) them the name Homo erectus, upright man.

12（）

A.lower

B.further

C.clearer

D.higher
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