甲注册会计师负责对A公司2011年度财务报表进行审计，在了解被审计单位及其环境时，甲注册会计师遇到下列事项，清代其作出正确的专业判断。
甲注册会计师针对下列事项在评价影响重大错报风险时，其中最可能影响财务报表层次重大错报风险的事项是( )。
A．A公司报告年度在海南开设销售分公司，负责在海南沿海地区的产品销售
B．A公司生产部经理退休，更换新的负责人
C．A公司总经理被竞争对手高薪聘走
D．A公司由于替关联企业贷款担保，报告年末存在未决诉讼
参考答案：C
解析： 选项A，主要影响销售业务方面的重大错报风险；选项B，影响存货方面的重大错报风险；选项D，影响营业外支出和预计负债方面的重大错报风险。
What do you do at the weekend? Some people like to 1 at home, but others like to go 2 a walk or play football. My friend Jack works hard in a factory during the 3 . At the weekend, he always 4 the same thing. On Saturday he 5 his car and on 6 he goes to a village with his family by car. His uncle and aunt have a farm there. It isn’t a 7 one, but there’s always 8 to do on the farm. The children help with the animals and give them their 9 . Jack and his wife help in the fields. At the end of the day, they are all 10 and Jack’s aunt gives them a big meal.
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