题目内容
（请给出正确答案）
A.控制环境
B.何时能得到相关信息
C.确定的重要性水平
D.错报风险的性质
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更多“根据材料回答 21～23 题： A注册会计师负责审计X公司2…”相关的问题
A.检查母、子公司的会计报表决算日、会计期间是否一致
B.检查母、子公司所采用的会计政策是否一致
C.检查母、子公司所做出的会计估计是否一致
D.检查对纳入合并范围的所有子公司的长期股权投资是否均已经采用权益法核算
根据下列题干及选项，回答 21～23 题：
英汉对照术语
A．PC（Pharmaceutical Care）
B．DDD（Defined Daily Dose）
C．DID（Drug Induced Diseases）
D．ADR（Adverse Drug Reaction）
E．TDM（Therapeutic Drug Monitoring）
第 21 题 药学服务（）
A.中立性
B.完整性
C.相关性
D.客观性
根据下列题干及选项，回答 21～23 题：
常见疾病的自我药疗
A．度米芬
B．聚维酮碘
C．地塞米松粘贴片
D．肌醇烟酸酯软膏
E．过氧化苯酰乳膏
第 21 题 治疗咽炎药物活性成分或制剂有（）
根据下列题干及选项，回答 21～23 题：
药品上市后临床实践中开发的新适应证
A．抗组胺药异丙嗪
B．解痉止痛药阿托品
C．抗病毒药金刚烷胺
D．降血压药硝苯地平
E．局部麻醉药利多卡因
第 21 题 用于强化麻醉（）
根据下列材料请回答 16～30 题：
Some years ago，Chinese high school students would show their new schoolbags，new clothes or new pens to their classmates when the new term started．Today，however，all have 16 If you still come back to school 17 0nly these things，you are out—of-date(过时的)。Students in big cities like to bring the latest high．tech things to school，and feel happy and 18 to show off(炫耀)these things to 19 ．Mobile phones，MP3 players，CD players，electronic dictionaries，the list is endless．
Young people think that．1iving in the 21 st century，they must keep up with the 20 They don't want to fall 21 ．Besides，they think 22 they need to keep in touch with their classmates．SO they need mobile phones．They also like to 23 the pop music，SO they need CD players．They explain that， 24 like electronic dictionarjes，these can be 25 in their study， 26 ．They think that their parents should understand 27 they want these things-
Foreign students will also bring some latest high-tech things when they 28 to school at the beginning of a new term． 29 ，they often use the money which they made by themselves during the holiday to 30 these high—tech things that they want．
第 16 题
A．changed
B．come
C．joined
D．stopped
根据材料回答 30～34 题。
L注册会计师在ABC会计师事务所承担验资工作底稿的复核职责。L注册会计师在复核事务所2008年度所承接的验资业务的相关验资工作底稿时，发现下列事项，请代为做出正确的专业判断。
第 30 题 丑公司系中外合资经营企业，外方投资者于2008年3月31日按照合同、章程规定出资美元100万元。注册会计师获取了银行对账单及银行确认收讫100万美元的回函，并检查确认了丑公司所用的汇率后，即确认了外方出资者所投入的货币资金已经到位。 （）
A.独立估计有时不仅能够印证被审计单位管理层所作的会计估计的合理性，也可提高审计效率
B.复核期后事项一定为会计估计提供结论性的审计证据
C.由于会计估计固有的不确定性，评价会计估计差异可能比其他领域的审计更为困难
D.独立估计是指独立于被审计单位之外的人士对会计估计事项所作的估计
根据以下材料回答第 21～30 题：
I can clearly remember the first time I met Mr. Andrews, my old headmaster, （21） that was over twenty years ago . During the war ,I was at school in the north of England . As soon as it ended, my family returned to London. There were not enough schools left for children to go to and my father had to go from one school to another, asking them to （22） me as a pupil . I used to go with him but he had such a （23） time trying to persuade people even to see him that I seldom had to do any tests. We had been to all the schools near where we lived ,but the more （24） my father argued ,the more it became. In the end ,we went to a school about five miles away from home. The headmaster kept us waiting for （25） an hour. While we were waiting , I （26） around at the school building ,which was one of those old Victorian structures, completely out of date but still standing. I could hear the boys playing in the playground outside when the headmaster’s secretary finally （27） us into his office. Mr. Andrews spoke to me first ,“Why do you want to come here ？” he asked. I had been thinking of saying something about studying but couldn’t （28） remembering the boys outside .“I don’t know anyone in London, ” I said . “I like to play with the other boys. I like to read a lot of books too,” I （29） . “All right ,”Mr. Andrews said . “We have one place （30） ,in face.”
My two years at that school were among the happiest of my life.
第 21 题 填入（21）处的最佳答案是（）。
A．if
B．despite
C．although
D．since
根据听力材料，回答 19～21 题
第 19 题 How many mums were questioned in the survey by the website Netmums？
[A] 1,150．
[B] 1,336．
[C] 2,672．
[D] 5,500．
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