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问题 单项选择题

在审计过程中，发现收款被记入不正确的应收账款账户，则正确的做法是（）。

A.检查客户质询信件并确定问题是否得到解决；询问尚未解决的质询和计划采取的措施

B.检查负责编制银行存款余额调节表的员工签名；检查证明实施这些监控程序的记录和文件

C.检查清单上相关人员的签名；重新执行比对程序

D.检查在收款清单上的签字；检查支票签收清单上相关人员的签字

答案

参考答案：A

完形填空

While there is no widely accepted definition of MOOCs, their key features are open access：they are currently free to participants, no entry qualifications are required, they support an unlimited number of participants and as yet, very few include any form of accreditation (认证).

Currently offered by some famous universities, MOOCs are attractive to people who do not have the financial resources to meet the growing costs of university education, or who do not have formal qualifications. They also allow participants to study at their own pace.

The potential for MOOCs to deliver education is obviously vast—they could be considered as a huge step forwards in widening participation. They also have the potential to provide a unique window on universities that offer popular and valuable courses, they may attract some participants to register for formal fee-paying programmes at the same or other universities and are likely to promote new ways of on-line education.

However, it is still very early days for MOOCs. The quality of the education provision is highly variable, with many courses offering only recordings of lectures, and delivery is particularly difficult in some special fields that require practical classes, research projects or extensive library access. Besides, wider engagement with participants requires very considerable resource. Even limited feedback or examination becomes a major task if there are several thousand students in the class.

Considering the challenges, some people argue MOOCs will soon evaporate (蒸发). But they certainly provide good opportunity for widening higher education, are a means of raising awareness of universities to audiences of tens or hundreds of thousands, and are well worthy of serious consideration. (271 words)
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单项选择题

(91～94题共用题干)男性，52岁，阵发性心悸半年，时有胸闷，登二楼觉气急3个月，下肢水肿3天来门诊。心电图示窦性心律，心率64次/分，P—R间期 0.24s，伴完全性右束支传导阻滞，诊断为扩张型心肌病，心功能不全。入院后予以洋地黄、利尿剂和扩血管药物治疗。第4天突然神志不清，抽搐，听诊心音消失，血压为0mmHg，经救治后神志清醒，心跳恢复，心率45次/分，并有频发室性期前收缩。

进一步的检查是

A．抽血查血清钙、磷浓度

B．抽血进行血气分析

C．抽血查血糖

D．抽血查T3、T4
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