问题
单项选择题
在普通液压系统中，液压泵的进油口一般采用（）滤油器。
A、网式
B、纸芯式
C、磁性式
答案
参考答案：A
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在普通液压系统中，液压泵的进油口一般采用（）滤油器。
A、网式
B、纸芯式
C、磁性式
参考答案：A
| A注册会计师是XYZ上市公司2009年度财务报表审计的外勤审计负责人，在审计过程中，需对负责关联方审计的助理人员提出的相关问题予以解答。请代为作出正确的专业判断。 |
A注册会计师在审计过程中，无法就关联方和关联方交易获取充分、适当的审计证据，或关联方和关联方交易的披露不充分，则以下说法中正确的有( )。
A．如果被审计单位未能按照适用的会计准则和相关的会计制度的要求，在财务报表中对关联方和关联方交易进行充分披露，注册会计师应根据其对财务报表的影响程度，出具保留意见或否定意见的审计报告
B．如果注册会计师无法就关联方和关联方交易获取充分、适当的审计证据，应视同审计范围受到限制，并根据其对财务报表的影响程度，出具保留意见或无法表示意见的审计报告
C．如果管理层拒绝签署必要的声明，注册会计师应当出具保留意见或否定意见的审计报告
D．如果被审计单位关联方交易的会计处理不符合适用的会计准则和相关会计制度的要求，注册会计师应根据其对财务报表的影响程度，出具保留意见或否定意见的审计报告
| 完形填空。 | ||||
| Tina and Thomas Sjogren were the fourth and fifth people to reach the earth's three poles. Years ago, the couple were 1 across the North Atlantic on their way to Europe. Tina looked out of her window and was 2 by the vast amount of space in Greenland. "The sky outside the window burst into different 3 , and auroras (极光) flew all around us. I 4 what it would be like to step down there and start walking 5 , all alone in such a place." She thought, "If this is what Iceland and Greenland are like, how 6 then must the Arctic be?" She turned to her husband, 7 him awake and said, "Honey, let's go to the Poles!" Tina's 8 would not be their first adventure. They had already climbed Mount Qomolangma. The pair soon made a 9 to visit both the North and South Poles on skis, travelling 10 . On February 2, 2002, they reached the South Pole. Their journey 11 2 000 kilometres. After just 35 days of recovery and preparation, they 12 again. "You are so 13 after the long expedition to the South Pole, so you don't know if you could do 14 right away." On May 29, after travelling for the whole morning, as the couple watched with weak 15 , the numbers on their GPS showed that their goal had 16 been achieved. They had made it. Without the 17 of dogs or supplies dropped from planes, it was only their strength and willpower that 18 them to ski and swim their way. They got valuable experience but that did not come without a 19 . If you go on an adventure, there's always the risk of something going wrong. 20 , you will learn from it. | ||||
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