8、请判断该句翻译是否正确： If a designer were to design a bracket to support 100 lb. when it should have been figured for 1000 lb., failure would be forthcoming. 如果设计者所设计的托架能支撑100磅，当它被设计为1000磅时，事故一定会出现。

A . closely observe the pump discharge temperature B . close off the discharge valve, and watch for a rise in pressure C . momentarily close off the suction valve, and watch for a rise in pressure D . use a clamp on ammeter and compare the readings to past record

助理人员在检查期末发生的一笔大额赊销时，要求R公司提供由购货单位签收的收货单，R公司因此提供了收货单复印件。助理人员在将品名、数量、收货日期等内容与账面记录逐一核对相符后，将获取的收货单复印件作为审计证据纳入审计工作底稿，并据以确认该笔销售“未见异常”。 () A．正确 B．错误

A．错报风险越大，需要的审计证据可能越多 B．审计证据质量越高，需要的审计证据可能越少 C．审计证据的质量存在缺陷，可能无法通过获取更多的审计证据予以弥补 D．通过调高重要性水平，可以降低所需获取的审计证据的数量

Survey Finds Many Women Misinformed about Cancer Sixty-three percent of American women think that if there’s no family history of cancer. You're not likely to develop the disease, a new survey found. 1n fact，most people who develop cancer have no family history of cancer。according to the American College of Obstetricians and Gynecologists（ACOG）（美国妇产科医师学会），which sponsored the survey. "Too many women are dying from cancer。”Dr. Douglas W. Laube, ACOG's immediate past president，Said during a Friday teleconference. "An estimated 200070 women will die in the U. S. this year，and over 600. 078 women will be diagnosed with cancer. The results of this survey found a worrisome（令人担忧的）gap in women's knowledge about cancer." Based on the findings ACOG is increasing its efforts to educate women about cancer and the need for regular screening tests. Although the survey found many misconceptions（错误观念）about cancer, 76 percent of women surveyed did say they feel knowledgeable about how they can reduce their risk of the disease. However, only 52 percent said they were doing enough to reduce that risk. And 10 percent said they hadn’t done anything in the past year to lower their risk. Seventeen percent said they wouldn’t change their lifestyles even if changes would lower their cancer risk.. Many women said they were afraid to undergo screening out of fear of finding cancer. Twenty percent said they didn't want to know if they had cancer. In response to these findings ACOG will launch on Oct. 2g a new website-Protect& Detect What Women should know about cancer. The guide is designed to help women to take charge of their health and improve their understanding of their risk of cancer-and the lifestyle. steps they can take to cut that risk. 16 Many American women have a poor knowledge of cancer. A Right B Wrong C Not mentioned

第 9 题 在选择确定重要性的基准时，A注册会计师通常无需考虑的因素是（）。 A．财务报表要素 B．财务报表使用者特别关注的项目 C．财务报表个别使用者对财务信息的特殊需求 D．甲公司所处行业和经营环境

在L公司编制的盈利预测中，2005年度某产品的销售毛利率较2004年度有大幅度提高。原因是：L公司拟使用国产原材料替代以前使用的进口材料，国产原材料的价格仅为进口材料价格的一半。A注册会计师在对L公司提供的国产原材料性能、定价等相关资料进行审阅，并证实其可靠性后，得出以下审核结论：没有证据表明L公司关于该产品销售毛利率大幅度提高的假设是不合理的。() A．正确 B．错误

A．具有高度不确定性的重大会计估计 B．超常规重大关联方交易 C．管理层凌驾于内部控制 D．收入确认

注册会计师与被审核单位在盈利预测所依据的基本假设、选用的会计政策及其编制基础方面存在异议，且无法协商一致时，应当在意见段后增列说明段予以反映。() A．正确 B．错误

在与前任注册会计师沟通时，注册会计师应当只考虑前任注册会计师的独立性即可。() A．正确 B．错误

针对A公司下列与货币资金相关的内部控制中，甲注册会计师无需提出改进建议的是()。 A．由出纳人员记录银行存款日记账及现金日记账 B．在办理费用报销的付款手续后，出纳人员应及时登记现金、银行存款日记账和相关费用明细账 C．由出纳每月核对一次银行存款账户 D．期末应当核对银行存款日记账余额和银行对账单余额，对余额核对相符的银行存款账户，仍然由出纳人员编制银行存款余额调节表

A．不能判断x和y是否相等 B．语法错 C．编译出错 D．能判断x和y是否相等

在确定管理层评估持续经营能力的适当性时，下列判断中正确的是()。 A．管理层评估持续经营能力的期间不得少于自资产负债表日起的6个月 B．如果甲公司具有良好的盈利能力和外部资金支持，管理层无须针对持续经营能力做出评估 C．如果存在超出评估期间但可能对持续经营能力产生疑虑的事项，管理层没有义务确定其潜在的影响 D．管理层对持续经营能力做出评估时考虑的信息，应当包括A注册会计师实施审计程序获取的信息

在确定是否需要利用专家的工作时，A注册会计师通常不需考虑的因素是()。 A．审计项目组成员对所涉及事项具有的知识和经验 B．根据所涉及事项的性质、复杂程度和重要性确定的重大错报风险 C．出具审计报告的时间要求 D．预期获取的其他审计证据的数量和质量

A．Y.是 B．N.否

A、如果有可能，可以帮助谈判双方花时间一起在谈判室以外的舒适氛围中。 B、如果有可能，让谈判双方花时间一起处于谈判室以外的舒适氛围，可能会有 帮助的。 C、如果有可能，谈判双方花时间一起在谈判室以外的舒适的环境中，肯定会有 帮助的。

A.成立 Yes B.不成立 No