Children have more colds because().

A．they are usually infected about eight times each year
B．they are not immune to many cold viruses yet
C．they never wash their hands so that their thumbnails are dirty
D．they don’t like eating lemon

以营利为目的的企业，通常会以经常性业务的税前利润或税后净利润的5%作为确定重要性水平的基准

对于共同基金公司，注册会计师通常以净资产的0.5%作为判断重要性水平基准的

对于收益不稳定的企业，应该选择以税前利润或税后净利润作为确定重要性水平的基准

注册会计师在将净利润作为确定某企业重要性水平的基准时，因情况变化使该单位本年度净利润出现意外的增加或减少，注册会计师可能认为选择近几年的平均净利润作为重要性水平的基准更加合适

same

different

every

These are tough times for Wal-Mart, America’s biggest retailer. Long accused of (1) small-town America mad condemned for the selfishness of its pay, the company has lately come under (2) for its meanness over employees’ health-care benefits. The charge is arguably (3) : the firm’s health coverage, while (4) less extensive than the average for big companies, is on equal terms (5) other retailers’. But bad publicity, coupled with rising costs, has (6) the Bentonville giant to action. WalMart is making changes that should shift the ground in America’s healthcare debate.

One (7) is to reduce the prices of many generic, or out-of-patent, prescription drugs. Wal-Mart’s critics dismiss the move as a publicity (8) . The list of drugs includes only 143 different medicines and excludes many popular group. True, but short-sighted. Wal-Mart has (9) retailing by using its size to squeeze suppliers and (10) the gains on to consumers. It could (11) the same with drugs. A "Wal-Mart effect" in drugs will not solve America’s health-costs problem: group account for only a small share of drug costs, which in turn make (12) only 10% of overall health spending. But it would (13) .

The firm’s other initiative is more (14) . Wal-Mart is joining the small but fast-growing group of employers (15) are controlling costs by shifting to health insurance with high deductibles.

Early evidence (16) these plans do help firms control the cost of health insurance. But critics say that the savings are (17) . They argue that the plans shift costs to sicker workers, discourage preventative care and will anyway do little to (18) overall health spending, (19) most of the $2 trillion that America (20) health care each year goes to people with multiple chronic diseases.

17,000.

1,700.

70,000.

7,000.

在会计师事务所内部形成以服务为导向的文化

合理保证会计师事务所及人员遵守职业道德规范

会计师事务所各级管理层树立质量至上的意识，通过言传身教发挥示范作用

合理保证会计师事务所内拥有足够的、具有必要素质和专业胜任能力并遵守职业道德规范的人员

Smoke from our homes.

Smoke from buses.

Smoke from trucks.

某村村长甲威信颇高，对本村村民的违法乱纪行为通常采取的措施是关押24小时，从而使违法乱纪现象减少，村民也拍手称快，甲也从未认为自己的行为违法，由于甲的行为稳定了村子的社会秩序，不具有危害性，所以不构成非法拘禁罪

甲男明知乙女只有13周岁，但是以为只要征得幼女同意后就可以与之发生性交，于是在征得乙女同意后与幼女发生了性关系，甲男没有违背妇女意志，所以不构成强奸罪

甲于1987年3月自费出国(出国前曾有嫖娼行为)，在国外期间染上严重性病，并于1999年9月8日回国。甲不知道国家已经规定了传播性病罪，于1999年10月10日嫖娼时被公安人员抓获，甲主观上没有罪过所以不构成传播性病罪

甲化妆拦路强奸妇女，黑夜中将提前下班的妻子当作其他妇女，并对其实施了“强奸”行为，甲的行为构成强奸罪

该清洁工在清扫第2街道之前清扫第1街道。

该清洁工在清扫第5街道之前清扫第2街道。

该清洁工在清扫第2街道之前清扫第3街道。

该清洁工在清扫第5街道之前清扫第6街道。

以营利为目的的企业，通常会以经常性业务的税前利润或税后净利润的5%作为确定重要性水平的基准

对于共同基金公司，注册会计师通常以净资产的0.5%作为判断重要性水平基准的

对于收益不稳定的企业，应该选择以税前利润或税后净利润作为确定重要性水平的基准

注册会计师在将净利润作为确定某企业重要性水平的基准时，因情况变化使该单位本年度净利润出现意外的增加或减少，注册会计师可能认为选择近几年的平均净利润作为重要性水平的基准更加合适

same

different

every

These are tough times for Wal-Mart, America’s biggest retailer. Long accused of (1) small-town America mad condemned for the selfishness of its pay, the company has lately come under (2) for its meanness over employees’ health-care benefits. The charge is arguably (3) : the firm’s health coverage, while (4) less extensive than the average for big companies, is on equal terms (5) other retailers’. But bad publicity, coupled with rising costs, has (6) the Bentonville giant to action. WalMart is making changes that should shift the ground in America’s healthcare debate.

One (7) is to reduce the prices of many generic, or out-of-patent, prescription drugs. Wal-Mart’s critics dismiss the move as a publicity (8) . The list of drugs includes only 143 different medicines and excludes many popular group. True, but short-sighted. Wal-Mart has (9) retailing by using its size to squeeze suppliers and (10) the gains on to consumers. It could (11) the same with drugs. A "Wal-Mart effect" in drugs will not solve America’s health-costs problem: group account for only a small share of drug costs, which in turn make (12) only 10% of overall health spending. But it would (13) .

The firm’s other initiative is more (14) . Wal-Mart is joining the small but fast-growing group of employers (15) are controlling costs by shifting to health insurance with high deductibles.

Early evidence (16) these plans do help firms control the cost of health insurance. But critics say that the savings are (17) . They argue that the plans shift costs to sicker workers, discourage preventative care and will anyway do little to (18) overall health spending, (19) most of the $2 trillion that America (20) health care each year goes to people with multiple chronic diseases.

17,000.

1,700.

70,000.

7,000.

在会计师事务所内部形成以服务为导向的文化

合理保证会计师事务所及人员遵守职业道德规范

会计师事务所各级管理层树立质量至上的意识，通过言传身教发挥示范作用

合理保证会计师事务所内拥有足够的、具有必要素质和专业胜任能力并遵守职业道德规范的人员

Smoke from our homes.

Smoke from buses.

Smoke from trucks.

某村村长甲威信颇高，对本村村民的违法乱纪行为通常采取的措施是关押24小时，从而使违法乱纪现象减少，村民也拍手称快，甲也从未认为自己的行为违法，由于甲的行为稳定了村子的社会秩序，不具有危害性，所以不构成非法拘禁罪

甲男明知乙女只有13周岁，但是以为只要征得幼女同意后就可以与之发生性交，于是在征得乙女同意后与幼女发生了性关系，甲男没有违背妇女意志，所以不构成强奸罪

甲于1987年3月自费出国(出国前曾有嫖娼行为)，在国外期间染上严重性病，并于1999年9月8日回国。甲不知道国家已经规定了传播性病罪，于1999年10月10日嫖娼时被公安人员抓获，甲主观上没有罪过所以不构成传播性病罪

甲化妆拦路强奸妇女，黑夜中将提前下班的妻子当作其他妇女，并对其实施了“强奸”行为，甲的行为构成强奸罪

该清洁工在清扫第2街道之前清扫第1街道。

该清洁工在清扫第5街道之前清扫第2街道。

该清洁工在清扫第2街道之前清扫第3街道。

该清洁工在清扫第5街道之前清扫第6街道。