下列实质性程序中，能够证明长期股权投资的“计价和分摊”认定的审计程序有（）。
A、获取或编制长期股权投资明细表，复核加计，并与总账数和明细账合计数核对
B、对于长期股权投资分类发生变化的，检查其核算是否正确
C、结合银行借款等的检查，了解长期股权投资是否存在质押、担保情况
D、结合长期股权投资减值准备科目，将其与报表数核对是否相符
参考答案：A, B, D
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| When I was in the seventh grade, I was a candy striper(义I) at a local hospital in my town. I 1 about thirty to forty hours a week during the summer. Most of the time I spent there 2 with Mr Cillespie. He never had any 3 , and nobody seemed to care about his 4 . I spent many days there _ 5 his hand and talking to him, helping with 6 that needed to be done. He became a close friend of mine, 7 he responded with only an occasional 8 of my hand. Mr Gillespie was m a coma(昏迷). I left for a week to 9 with my parents, and when I came back, Mr Gillespie was gone. I didn't have the 10 to ask any of the nurses where he was, 11 fear they might tell me he had died. So with many 12 unanswered, I continued to volunteer there through my eighth-grade year. 13 years later, when I was a junior in high school, I was at the gas station when I noticed a 14 face. When I realized who it was, my eyes were filled with tears. He was 15 ! I asked if he was Mr Gillespie. With an 16 look on his face, he replied yes. I explained how I knew him and that I had spent many hours talking with him in the hospital. Tears 17 up in his eyes, and he gave me the warmest bug I had ever 18 . Then he told me about his life and what 19 of him to put him in the coma. We cried for a while and exchanged a bug, said our goodbyes and went our 20 ways. | ||||
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