根据我国《中外合资经营企业法》的规定，中外合资经营企业的下列文件中，可以不经中国注册会计师验证和出具证明即可有效的是( )。
A．季度会计报表
B．年度会计报表
C．企业清算的会计报表
D．合营各方的出资证明书
参考答案：A
解析： 《中外合资经营企业法》规定，合营企业的下列文件、证件、报表，应当经中国注册会计师验证和出具证明方为有效：①合营各方的出资证明书；②合营企业的年度会计报表；③合营企业清算的会计报表。
Work your brain! Between 2 and 3 pounds of wonder，it controls everything we say，do or think，who we are and what we care about. The way we walk or laugh or figure out things. What we like and the talents we possess. How we see and talk and run and jump and process our food. The brain uses 20 percent of our body's oxygen and 20 percent of its blood. Somewhere within its protein，fat, 100,000 miles of blood vessels and 100 billion nerve cells，it helps us remember where we put our gym shoes. Change our temperature so we don't die because of the heat or cold. Speed us up or slow us down. Help us choose between orange juice or orangeflavored drinks. Its intricacies(复杂性)are stunning，far beyond anything most of us can imagine. To keep this work of art as polished(有光泽的) as possible we need to eat right，exercise and keep mentally stimulated(刺激)． Good nutrition helps brain cells communicate with each other. Exercise stimulates a hormone(荷尔蒙)in our brain that improves memory. Mental stimulation keeps you sharp even as you age. “It's very important that we tell people to be physically active and mentally active，” said neurologist Malcolm Stewart. “People cannot stop aging，but you're able to reduce the damage；you're able to keep the function up.” Following are Dr.Stewart's advice for improving brain health：
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