继承是发展的必要前提。对一个民族和国家来说，如果漠视对传统文

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问题单项选择题

继承是发展的必要前提。对一个民族和国家来说，如果漠视对传统文化的批判性继承，其民族文化的创新就会（）

A.失去源泉

B.失去动力

C.失去根基

D.失去灵感

答案

参考答案：C

解析：

我们不能离开传统文化而空谈文化创新，任何时代的文化都离不开对传统文化的继承，一个民族和国家如果漠视对传统文化的批判性继承，就会失去文化创新的根基，故C正确；社会实践是文化创新的源泉动力，故排除AB，D不符合题意。本题答案选C。

考点：本题考查了创新与继承的关系。

完形填空

My sister and I were flying from our home in Kansas to a summer camp in Minnesota. Our plane had a two-hour       at the airport in Omaha, where I saw a toy airplane that I really       . I had $10 and I had no idea what I needed to       at camp, but I spent $8 on the airplane anyway.
When we reached the camp, I discovered that there were no showers!       , we bathed in a lake every night. I needed to buy       soap. Because the regular soap I brought had chemicals that could        the fish. The special soap cost $4 at the camp store. After buying the plane, I had $2 left, so I couldn’t buy the soap.
After a few days, I was a       . Sally, our camp teacher, asked me if I needed some soap. When I       her that I had spent my soap money on a toy airplane, she laughed and said, “You need to budget.” She then explained that a budget was a(n)       for spending money to help make sure you save enough for things you       — like soap — before you buy fun things — like       . Sally gave me her extra soap, which I       took.
When I returned home from       , I decided to make my       budget. Every week I spent time writing down everything I bought, and some weeks, I would have more in my “Money In” account        I did odd jobs (零活) around the house.
Budgeting was       , especially when my friends bought soda at the store after school and I couldn’t because I had spent all my “Want to Spend” money. But I       with it, and by the next summer, I had       enough money to buy a Paula Pilot doll at Omaha Airport, as well as       at the camp store to       Sally!

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问答题

ABC会计师事务所首次接受委托，承办Q公司2005年度会计报表审计业务，并于2005年底与Q公司签订审计业务约定书。假定存在以下情况：

（1）ABC会计师事务所为了承接Q公司2005年度审计业务已按原计划审计收费的75%承接了该项委托，因此，ABC会计师事务所审计收入不能弥补审计成本，ABC会计师事务所决定不再对Q公司下属的两个重要的销售分公司进行审计，并以审计范围受限为由出具了保留意见的审计报告。

（2）Q公司要求ABC会计师事务所在出具审计报告的同时，为其提供内部控制审核报告和正式纳税鉴证意见。为此，双方另行签订了另外的两份业务约定书。

（3）B注册会计师是该项审计的项目负责人，其妹妹在Q公司从事会计核算工作，但非财务部负责人。B注册会计师未予回避。

（4）在签订审计业务约定书后，ABC会计师事务所的A注册会计师受聘担任Q公司独立董事。按照原定审计计划，A注册会计师为该审计项目的外勤审计负责人。为保持独立性，ABC会计师事务所在执行该审计业务前，将A注册会计师调离审计小组。

（5）ABC会计师事务所与Q公司签订的审计业务约定书约定：审计费用为1200万元，Q公司在ABC会计师事务所提交审计报告时支付50%的审计费用，剩余50%视股票能否发行上市决定是否支付。

（6）A注册会计师的父亲10年来一直担任Q公司的仓库保管员。

（7）A注册会计师3年前一直在Q公司从事统计员的工作，2年前取得注册会计师资格后，一直在ABC会计师事务所从事审计工作至今，A注册会计师未予回避。

[要求]

请分别就上述7种情况，判断ABC会计师事务所或注册会计师是否损害独立性原则，并简要说明理由。

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