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问题 单项选择题

在实施存货监盘程序时，注册会计师不应当（）。

A、对被审计单位存货的盘点进行现场监督

B、实际参与被审计单位存货的盘点

C、对被审计单位已经盘点的存货进行检查

D、撰写盘点备忘录，编制审计工作底稿

答案

参考答案：B

解析：实施存货盘点程序时，注册会计师应做的是实地观察与检查，而非参与被审计单位的盘点，因为盘点是被审计单位的责任。

单项选择题

患者，23岁。因绞窄性肠梗阻行小肠切除术，术后4天仍恶心、呕吐，无明显腹痛。检查：倦怠乏力，血压110/90mmHg，脉率100次/分，体温37.5～38℃。全腹膨胀，无肠型，无包块，无压痛，无肠鸣音，白细胞8.5×106/L，血钠140mmol/L，二氧化碳结合力20mmol/L，血钾3.0mmol/L。心电图：T波平坦，S-T段轻度降低。腹部透视有5～6个液平面。临床诊断：手术后肠麻痹。

该患者应给予的正确卧位为

A．垫枕平卧位
B．侧俯卧位
C．头低足高位
D．半卧位
E．俯卧位
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单项选择题

Even plants can run a fever, especially when they are under attack by insects or disease. But (1) humans, plants can have their temperature (2) from 3,000 feet away—straight up. A decade ago, (3) the infrared scanning technology developed for military purpose and other satellites, physicist Stephen Paley (4) a quick way to take the temperature of crops to determine (5) ones are under stress. The goal was to let farmer (6) target pesticide spraying (7) rain poison on a whole field, which (8) include plants that don’t have the pest problem.

Even better, Paley’s Remote Scanning Services Company could detect crop problem before they became (9) to the eye. Mounted on a plane flown at 3,000 feet (10) , an infrared scanner measured the heat emitted by crops. The data were (11) into a color-coded map showing (12) plants were running "fevers". Farmers could then spot spray, using 50 to 70 percent less pesticide than they (13) would.

The bad news is that Paley’s company closed down in 1984, after only three years. Farmers (14) the new technology and long-term backers were hard (15) . But with the renewed concern about pesticides on produce, and refinements in infrared scanning, Paley hopes to (16) into operation. Agriculture experts have no doubt about the technology works. "This technique can be used (17) 75 percent of agricultural land in the United States," says George Oerther of Texas A＆M. Ray Jackson, who recently retired from the Department of Agriculture, thinks (18) infrared crop scanning could be adopted by the end of the decade. But (19) Paley finds the financial backing (20) he failed to obtain 10 years ago.

18（）

A.remote

B.lonely

C.removed

D.desolate
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