问题 判断题

水的临界压力为22.128MPa,锅炉工作压力超过这个值,运行时锅炉内无明显的汽、水分界面。

答案

参考答案:对

多项选择题

2006年4月,某审计机关派出审计组,对某公司 2005 年度财务收支进行审计。有关情况和资料如下:1. 该公司 2005 年未发生并购、分立和债务重组行为,供产销形势与上年相当。2. 审计人员对2005 年度会计报表进行审计时,对主营业务收入进行了截止期测试。3. 审计人员对 2005 年有关收入项目进行了审计,部分情况如下: ( 1 ) 3 月30日,销售给甲企业(非关联企业) A 产品 1 0000件,每件 5 000元,该公司确认收入5 000万元。该产品的市价为每件 4 900元。 ( 2 ) 6 月20日,转让某专利技术的使用权3 年,一次性收取专利技术使用权转让费 300万元,不再提供后续服务,该公司分3 年确认收人。( 3 ) 8 月 26 日,对含在 B 产品售价内的五年服务费 100 万元,该公司全部确认为收入。( 4 ) 10 月 16 日,收到乙企业转账支票 500 万元,开出销售发票并发运货物,该公司确认为收入。4. 该公司 2005 年度会计资料部分内容如下: ( l )资产负债表“长期借款”项目 2005 年末的余额为 3 000万元。经进一步审查,是一笔为购建厂房而专门借人的长期借款,借款期限为 2 003年3月至 2 006年2 月,年利率为 7 . 65 %。厂房已于 2 004年 10 月竣工交付使用。( 2 ) G 产品主营业务收人及成本比较数据如下表所示:( 单位:万元)

 

( 3 )财务费用比较数据如下表所示:(单位:万元)

(二)要求:根据上述资料,从下列问题的备选答案中选出正确答案。

搜索

在对主营业务收人进行截止期侧试时,审计人员应关注的关键日期包括:()。

A.发票开具日期或收款日期

B.记账日期

C.发货日期或劳务提供日期

D.截止期侧试实施日期

填空题

(41)______

Through laziness and cowardice a large part of mankind, even after nature has freed them from alien guidance, gladly remain immature. It is because of laziness and cowardice that it is so easy for others to usurp the role of guardians, It is so comfortable to be a minor! If I have a book which provides meaning for me, a doctor who will judge my diet for me and so on, then I do not need to exert myself. I do not have any need to think; if I can pay, others will take over the tedious job for me. The guardians who have kindly undertaken the supervision will see to it that by far the largest part of mankind, including the entire "beautiful sex," should consider the step into maturity, not only as difficult but as very dangerous.

(42)______

It is difficult for the isolated individual to work himself out of the immaturity which has become almost natural for him. He has even become fond of it and for the time being is incapable of employing his own intelligence, because he has never been allowed to make the attempt. Statues and formulas, these mechanical tools of a serviceable use, or rather misuse, of his natural faculties, are the ankle-chains of a continuous immaturity. Whoever threw it off would make an uncertain jump over the smallest trench because he is not accustomed to such free movement. Therefore there are only a few who have pursued a firm path and have succeeded in escaping from immaturity by their own cultivation of the mind.

But it is more nearly possible for a public to enlighten itself: this is even inescapable if only the public is given its freedom. For there will always be some people who think for themselves, even among, the self-appointed guardians of the great mass who, after having thrown off the yoke of immaturity themselves, will spread about them the spirit of a reasonable estimate of their own value and of the need for every man to think for himself.

(43)______.

Through revolution, the abandonment of personal despotism may be engendered and the end of profit-seeking and domineering oppression may occur, but never a true reform of the state of mind. Instead, new prejudices, just like the old ones, will serve as the guiding reins of the great, unthinking mass. (44)______.

But I hear people clamor on all sides: Don’t argue ! The officer says: Don’t argue, drill! The tax collector: Don’t argue, pay! The pastor: Don’t argue, believe!... Here we have restrictions on freedom everywhere. Which restriction is hampering enlightenment, and which does not, or even promotes it I answer; The public use of a man’s reason must be free at all times, and this alone can bring enlightenment among men.

The question may now be put: Do we live at present in an enlightened age’

(45)______.

[A] All that is required for this enlightenment is freedom; and particularly the least harmful of that may be called freedom, namely, the freedom for man to make public use of his reason in all matters.

[B] Enlightenment is man’s leaving his self-caused immaturity. Immaturity is the incapacity to use one’s intelligence without the guidance of another. Such immaturity is self-caused if it is not caused by lack of intelligence, but by lack of determination and courage to use one’s intelligence without being guided by another. Have the courage to use your own intelligence! It is therefore the motto of the Enlightenment.

[C] The answer is: No, but in an age of enlightenment. Much still prevents men from being placed in a position to use their own minds securely and well in matters of religion. But we do have very definite indications that this field of endeavor is being opened up for men to work freely and reduce gradually the hindrances preventing a general enlightenment and an escape from self-caused immaturity.

[D] I call this soaring wealth and shrinking spirit "the American paradox." More than ever, we have big houses and broken homes, high incomes and low morale, secured rights and diminished civility. We excel at making a living but often fail at making a life. We celebrate our prosperity but yearn for purpose. We celebrate our freedoms but long for connection. In an age of plenty, we feel spiritual hunger.

[E] A public can only arrive at enlightenment slowly.

[F] After having made their domestic animals dumb and having carefully prevented these quiet creatures from daring to take any step beyond the lead-strings to which they have fastened them, these guardians then show them the danger which threatens them, should they attempt to walk alone. Now this danger is not really so very great; for they would presumably learn to walk after some stumbling. However, an example of this kind intimidates and frightens people out of all further attempts.

[G] Attitudes about divorce have dramatically changed. In the past, it was seen as the last resort of a woman who had been beaten up or cheated on. Women were victims. Today many women choose’ to get divorced because they think they will have a better life as a SINDI than by staying in a stale marriage. In 74 percent of eases it is women who now instigate divorce proceedings.

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