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问题 多项选择题

银行存款的审计目标包括（）。

A.确定被审计单位资产负债表货币资金项目中的银行存款在资产负债表日是否确实存在

B.确定被审计单位在特定期间内发生的银行存款收支业务是否均记录完毕，有无遗漏

C.确定记录的银行存款是否为被审计单位所拥有或控制

D.确定银行存款以恰当的金额包括在财务报表的货币资金项目中，与之相关的计价调整已恰当记录

答案

参考答案：A, B, C, D

问答题

A 17-year U. S. study has finally answered one of the most pressing questions about diabetes: Can tight control of blood sugar prevent heart attacks and strokesThe answer, reported Thursday in The New England Journal of Medicine, is yes. Intense control can reduce the risk by nearly half. And, the study found, the effect occurred even though the patients had only had a relatively brief period of intense blood sugar control when they were young adults. None the less, more than a decade later, when they reached middle age, when heart disease and strokes normally start to appear, they were protected. The study involved those with Type 1 diabetes, which usually arises early in life and involves the death of insulin-secreting cells. The question of whether rigid blood sugar control protects against heart disease and strokes has divided the field for decades, diabetes researchers said. "It’s really a major question that has been around for a long time," said Dr. Judith Fradkin, who directs diabetes research at the National Institute of Diabetes and Digestive and Kidney Diseases, Researchers knew that diabetes was linked to heart disease — at least two-thirds of diabetics die of heart disease. But although studies showed that controlling blood sugar protects against damage to the eyes, kidneys and nerves, there was no conclusive evidence that it would have the same effect on heart disease and strokes. "In that sense, this is a landmark study," said Fradkin. But the result also gives rise to questions: Does the same effect occur in people with Type 2 diabetes, which usually occurs later in life and involves an inability to respond to insulin And why would tight control of blood sugar for one brief period have such a pronounced effect laterFradkin said she expected the results would hold for Type 2 diabetes. Another large U. S. federal study is addressing that question, she notes, but it is already known that tight control of blood sugar in Type 2 diabetes protects against nerve, kidney and eye damage, just as it does with Type 1 diabetes. In addition, a study in Britain hinted — although it did not demonstrate — that Type 2 diabetics who keep their blood sugar low have less heart disease and strokes. Fradkin said she hoped the emerging evidence and improving therapies would make a difference.
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单项选择题

以下信息中，属于合法信息的是（）。

A.危害国家安全的信息

B.煽动民族仇恨、民族歧视的信息

C.传授制造枪支的信息

D.有关房屋出租的信息
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