问题 问答题

Researchers investigating brain size and mental ability say their work offers evidence that education protects the mind from the brain’s physical deterioration.
(46) is known that the brain shrinks as the body ages, but the effects on mental ability are different from person to person. Interestingly, in a study of elderly men and women, those who had more education actually had more brain shrinkage.
"That may seem like bad news," said study author Dr. Edward Coffey, a professor of psychiatry and of neurology at Henry Ford Health System in Detroit.
(47) However, he explained, the finding suggests that education allows people to withstand more brain tissue loss before their mental functioning begins to break down..
The study, published in the July issue of Neurology, is the first to provide biological evidence to support a concept called the "reserve" hypothesis, according to the researchers. In recent years, investigators have developed the idea that people who are more educated have greater cognitive reserves to draw upon as the brain ages; in essence, they have more brain tissue to spare.
(48) Examining brain scans of 320 healthy men and women aged 66 to 90, researchers found that for each year of education the subjects had, there was greater shrinkage of the outer layer of the brain known as the cortex. Yet on tests of cognition and memory, all participants scored in the range indicating normal.
"Everyone has some degree of brain shrinkage," Coffey said. "People lose (on average) 2.5 percent per decade starting in adulthood."
There is, however, a "remarkable range" of shrinkage among people who show no signs of mental decline, Coffey noted. Overall health, he said, accounts for some differences in brain size. Alcohol or drug use, as well as medical conditions such as diabetes and high blood pressure, contribute to brain tissue loss throughout adulthood.
In the absence of such medical conditions, Coffey said, education level helps explain the range of brain shrinkage exhibited among the mentally-fit elderly. The more-educated can withstand greater loss.
(49) Coffey and colleagues gauged shrinkage of the cortex by measuring the cerebrospinal fluid surrounding the brain. The greater the amount of fluid, the greater the cortical shrinkage.
Controlling for the health factors that contribute to brain injury, the researchers found that education was related to the severity of brain shrinkage. For each year of education from first grade on, subjects had an average of 1.77 milliliters more cerebrospinal fluid around the brain. Just how education might affect brain cells is unknown.
(50) In their report, the researchers speculated that in people with more education, certain brain structures deeper than the cortex may stay intact to compensate for cortical shrinkage.

答案

参考答案:科菲和同事们通过测量大脑周围脑脊液的体积而测算出大脑皮层的萎缩程度。脑脊液越多,脑皮层萎缩得就越多。

解析:[结构分析] 句子框架是Coffey and colleagues gauged shrinkage of the cortex by measuring the cerebrospinal fluid(脑脊液)surrounding the brain.The greater the amount of fluid,the greater the cortical(脑皮层的)shrinkage。前一句是个简单句,直译即可,其中介词by引导的部分作方式状语;surrounding the brain现在分词作定语修饰fluid;后一句是the more...the more...句型。

问答题 简答题

甲公司系ABC会计师事务所的常年审计客户。2013年11月,ABC会计师事务所与甲公司续签了审计业务约定书,审计甲公司2014年度财务报表。假定存在以下情形:(1)甲公司由于财务困难,应付ABC会计师事务所2014年度审计费用100万元一直没有支付。经双方协商,ABC会计师事务所同意甲公司延期至2015年底支付。在此期间,甲公司按银行同期贷款利率支付资金占用费。

(2)甲公司由于财务人员短缺,2014年向ABC会计师事务所借用一名注册会计师,由该注册会计师将经会计主管审核的记账凭证录入计算机信息系统。ABC会计师事务所未将该注册会计师包括在甲公司2014年度财务报表审计项目组。

(3)A注册会计师已连续5年担任甲公司年度财务报表审计的签字注册会计师。根据有关规定,在审计甲公司2014年度财务报表时,ABC会计师事务所决定不再由A注册会计师担任签字注册会计师。但在成立甲公司2014年度财务报表审计项目组时,ABC会计师事务所要求其继续担任外勤审计负责人。

(4)由于甲公司降低2014年度财务报表审计费用近1/3,导致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甲公司下属的2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。

(5)甲公司要求ABC会计师事务所在出具财务报表审计报告的同时,提供内部控制审计报告,为此,双方另行签订了业务约定书。

(6)ABC会计师事务所针对审计过程中发现的问题,向甲公司提出了会计政策选用和会计处理调整的建议,并协助其解决相关账户调整问题。

要求:请根据中国注册会计师职业道德守则对独立性的规定,分别判断上述六种情形是否违反独立性,并简要说明理由。

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