第81-85题为套题：信息披露是养老保险经营主体向客户提供产品信息、保险利益演示、客户报告的重要方式，也是养老保险监管机构对养老保险经营主体进行有效监管的重要手段。同时，信息披露也是养老保险经营主体治理机制的重要内容，作为员工福利师、寿险理财规划师应该把握相关的信息披露制度规定。

企业年金信息披露报告必须经会计师事务所审计的有（ ）。①账户管理人提交的年度企业年金基金账户管理报告 ②受托人提交的年度企业年金基金管理报告③投资管理人提交的经托管人确认的年度企业年金基金投资管理报告④托管人提交的年度企业年金基金财务会计报告

A．②④

B．①③

C．①②

D． ③④

The heat generated by the operating system war between rivals IBM Corp. and Microsoft Corp. is (21) .
Windows 95 and OS/2 introduce a new (22) . Both systems claim to multitask legacy DOS and 16-bit Windows applications. However, only OS/2 can provide full memory (crash) protection for these legacy applications because it is capable of running each DOS and Windows application within its full-protected memory address space.
Windows 95 will run all current Windows applications in the same shared- memory address space, affording full memory protection only to the (23) 32-bit Windows 95 applications. In other word, Windows 95 users will have to (24) their current Windows applications to Windows 95 version to match the memory protection OS/2 now delivers.
While OS/2 does afford superior memory protection and multitasking for legacy DOS and Windows applications, it will not be able to run any Windows 95 applications. IBM may address this (25) in an update of the OS but has no present plans to do so.

A．upgrade

B．upstair

C．downstair

D．downgrade