1、被审计单位管理层的认定包括()。

4、下列各项中，应作为审计工作底稿的有()。

4、注册会计师为了证实固定资产完整性，最有效的程序是()。

以下程序中，请选出错误的那行process(clk，d)BeginSignald:std_logic;----------1Variableq:std_logic;----------2Ifclk`eventandclk=’1’Thenq<=d;----------3endif;----------4Endprocess；

上升沿检测有四种表达式可以检测，请写出另外两句上升沿测试语句。（10分）（1）；（2）(CLK’EVENTANDCLK=’1’)AND(CLK’LAST_VALUE=’0’);（3）CLK=’1’ANDCLK’LAST_VALUE=0;（4）；

Directions:Thereare3passagesinthissection.Eachpassageisfollowedby5questionsorunfinishedstatements.ForeachofthemtherearefourchoicesmarkedA),B),C)andD).YoushoulddecideonthebestchoiceandmarkthecorrespondingletterontheAnswerSheet.Text1Engineeringstudentsaresupposedtobeexamplesofpracticality(实用性)andrationality(理性),butwhenitcomestomycollegeeducationIamanidealistandafool.InhighschoolIwantedtobeanelectricalengineerand,ofcourse,anysensiblestudentwithmyaimswouldhavechosenacollegewithalargeengineeringdepartment,famousreputationandlotsofgoodlabsandresearchequipment.Butthat’snotwhatIdid.Ichosetostudyengineeringatasmallliberal-arts(文科)universitythatdoesn’tevenofferamajorinelectricalengineering.Obviously,thiswasnotapracticalchoice;Icamehereformorenoblereasons.Iwantedabroadeducationthatwouldprovidemewithflexibilityandavaluesystemtoguidemeinmycareer.Iwantedtoopenmyeyesandexpandmyvisionbyinteractingwithpeoplewhoweren’tstudyingscienceorengineering.Myparents,teachersandotheradultspraisedmeforsuchawisechoice.TheytoldmeIwaswiseandmaturebeyondmy18years,andIbelievedthem.IheadedofftothecollegeandsureIwasgoingtohaveanadvantageoverthosestudentswhowenttobigengineering"factories"wheretheydidn’tcareifyouhadvaluesorwereflexible.Iwasgoingtobeacompleteengineer:technicalgeniusandsensitivehumanistallinone.NowI’mnotsosure.Somewherealongthewaymynobleideascrashedintoreality,asallnobleideasfinallydo.Afterthreeyearsofstrugglingtobalancemath,physicsandengineeringcourseswithliberal-artscourses,Ihavelearnedtherearereasonswhyfewengineeringstudentstrytoreconcileengineeringwithliberal-artscoursesincollege.Therealitythathasblockedmypathtobecomethetypicalsuccessfulstudentisthatengineeringandtheliberalartssimplydon’tmixaseasilyasIsupposedinhighschool.Individuallytheyshapeapersoninverydifferentways;togethertheythreatentoconfuse.Thestruggletoreconcilethetwofieldsofstudyisdifficult.1.Whydidtheauthorchoosetostudyengineeringatasmallliberal-artsuniversity?

Engineeringstudentsaresupposedtobeexamplesofpracticality(实用性)andrationality(理性),butwhenitcomestomycollegeeducationIamanidealistandafool.InhighschoolIwantedtobeanelectricalengineerand,ofcourse,anysensiblestudentwithmyaimswouldhavechosenacollegewithalargeengineeringdepartment,famousreputationandlotsofgoodlabsandresearchequipment.Butthat’snotwhatIdid.Ichosetostudyengineeringatasmallliberal-arts(文科)universitythatdoesn’tevenofferamajorinelectricalengineering.Obviously,thiswasnotapracticalchoice;Icamehereformorenoblereasons.Iwantedabroadeducationthatwouldprovidemewithflexibilityandavaluesystemtoguidemeinmycareer.Iwantedtoopenmyeyesandexpandmyvisionbyinteractingwithpeoplewhoweren’tstudyingscienceorengineering.Myparents,teachersandotheradultspraisedmeforsuchawisechoice.TheytoldmeIwaswiseandmaturebeyondmy18years,andIbelievedthem.IheadedofftothecollegeandsureIwasgoingtohaveanadvantageoverthosestudentswhowenttobigengineering"factories"wheretheydidn’tcareifyouhadvaluesorwereflexible.Iwasgoingtobeacompleteengineer:technicalgeniusandsensitivehumanistallinone.NowI’mnotsosure.Somewherealongthewaymynobleideascrashedintoreality,asallnobleideasfinallydo.Afterthreeyearsofstrugglingtobalancemath,physicsandengineeringcourseswithliberal-artscourses,Ihavelearnedtherearereasonswhyfewengineeringstudentstrytoreconcileengineeringwithliberal-artscoursesincollege.Therealitythathasblockedmypathtobecomethetypicalsuccessfulstudentisthatengineeringandtheliberalartssimplydon’tmixaseasilyasIsupposedinhighschool.Individuallytheyshapeapersoninverydifferentways;togethertheythreatentoconfuse.Thestruggletoreconcilethetwofieldsofstudyisdifficult.4.Theunderlinedsentenceinthe1stparagraphmeans___________.

AnaccidentthatoccurredintheskiesovertheGrandCanyonin1956resultedintheestablishmentoftheFederalAviationAdministration(FAA)toregulateandoverseetheoperationofaircraftintheskiesovertheUnitedStates,whichwerebecomingquitecongested.TheresultingstructureofairtrafficcontrolhasgreatlyincreasedthesafetyofflightintheUnitedStates,andsimilarairtrafficcontrolproceduresarealsoinplaceovermuchoftherestoftheworld.Rudimentaryairtrafficcontrol(ATC)existedwellbeforetheGrandCanyondisaster.Asearlyasthe1920s,theearliestairtrafficcontrollersmanuallyguidedaircraftinthevicinityoftheairports,usinglightsandflags,whilebeaconsandflashinglightswereplacedalongcross-countryroutestoestablishtheearliestairways.However,thispurelyvisualsystemwasuselessinbadweather,and,bythe1930s,radiocommunicationwascomingintouseforATC.Thefirstregiontohavesomethingapproximatingtoday'sATCwasNewYorkCity,withothermajormetropolitanareasfollowingsoonafter.Inthe1940s,ATCcentrescouldanddidtakeadvantageofthenewlydevelopedradarandimprovedradiocommunicationbroughtaboutbytheSecondWorldWar,butthesystemremainedrudimentary.ItwasonlyafterthecreationoftheFAAthatfull-scaleregulationofAmerica'sairspacetookplace,andthiswasfortuitous,fortheadventofthejetenginesuddenlyresultedinalargenumberofveryfastplanes,reducingpilots'marginoferrorandpracticallydemandingsomesetofrulestokeepeveryonewellseparatedandoperatingsafelyintheair.ManypeoplethinkthatATCconsistsofarowofcontrollerssittinginfrontoftheirradarscreensatthenation'sairports,tellingarrivinganddepartingtrafficwhattodo.Thisisaveryincompletepartofthepicture.TheFAArealisedthattheairspaceovertheUnitedStateswouldatanytimehavemanydifferentkindsofplanes,flyingformanydifferentpurposes,inavarietyofweatherconditions,andthesamekindofstructurewasneededtoaccommodateallofthem.Tomeetthischallenge,thefollowingelementswereputintoeffect.First,ATCextendsovervirtuallytheentireUnitedStates.Ingeneral,from365mabovethegroundandhigher,theentirecountryisblanketedbycontrolledairspace.Incertainareas,mainlynearairports,controlledairspaceextendsdownto215mabovetheground,and,intheimmediatevicinityofanairport,allthewaydowntothesurface.ControlledairspaceisthatairspaceinwhichFAAregulationsapply.Elsewhere,inuncontrolledairspace,pilotsareboundbyfewerregulations.Inthisway,therecreationalpilotwhosimplywishestogoflyingforawhilewithoutalltherestrictionsimposedbytheFAAhasonlytostayinuncontrolledairspace,below365m,whilethepilotwhodoeswanttheprotectionaffordedbyATCcaneasilyenterthecontrolledairspace.TheFAAthenrecognisedtwotypesofoperatingenvironments.Ingoodmeteorologicalconditions,flyingwouldbepermittedunderVisualFlightRules(VFR,视觉飞行规则),whichsuggestsastrongrelianceonvisualcuestomaintainanacceptablelevelofsafety.PoorvisibilitynecessitatedasetofInstrumentalFlightRules(IFR,仪表飞行规则),underwhichthepilotreliedonaltitudeandnavigationalinformationprovidedbytheplane'sinstrumentpaneltoflysafely.Onaclearday,apilotincontrolledairspacecanchooseaVFRorIFRflightplan,andtheFAAregulationsweredevisedinawaywhichaccommodatesbothVFRandIFRoperationsinthesameairspace.However,apilotcanonlychoosetoflyIFRiftheypossessaninstrumentratingwhichisaboveandbeyondthebasicpilot'slicensethatmustalsobeheld.onaltitudeandnavigationalinformationprovidedbytheplane'sinstrumentpaneltoflysafely.Onaclearday,apilotincontrolledairspacecanchooseaVFRorIFRflightplan,andtheFAAregulationsweredevisedinawaywhichaccommodatesbothVFRandIFRoperationsinthesameairspace.However,apilotcanonlychoosetoflyIFRiftheypossessaninstrumentratingwhichisaboveandbeyondthebasicpilot'slicensethatmustalsobeheld.Controlledairspaceisdividedintoseveraldifferenttypes,designatedbylettersofthealphabet.UncontrolledairspaceisdesignatedClassF,whilecontrolledairspacebelow5,490mabovesealevelandnotinthevicinityofanairportisClassE.Allairspaceabove5,490misdesignatedClassA.ThereasonforthedivisionofClassEandClassAairspacestemsfromthetypeofplanesoperatinginthem.Generally,ClassEairspaceiswhereonefindsgeneralaviationaircraft(fewofwhichcanclimbabove5,490manyway),andcommercialturbopropaircraft.Above5,490mistherealmoftheheavyjets,sincejetenginesoperatemoreefficientlyathigheraltitudes.ThedifferencebetweenClassEandAairspaceisthatinClassA,alloperationsareIFR,andpilotsmustbeinstrument-rated,thatis,skilledandlicensedinaircraftinstrumentation.ThisisbecauseATCcontroloftheentirespaceisessential.Threeothertypesofairspace,ClassesD,CandB,governthevicinityofairports.Thesecorrespondroughlytosmallmunicipal,medium-sizedmetropolitanandmajormetropolitanairportsrespectively,andencompassanincreasinglyrigoroussetofregulations.Forexample,allaVFRpilothastodotoenterClassCairspaceisestablishtwo-wayradiocontactwithATC.NoexplicitpermissionfromATCtoenterisneeded,althoughthepilotmustcontinuetoobeyallregulationsgoverningVFRflight.ToenterClassBairspace,suchasonapproachtoamajormetropolitanairport,anexplicitATCclearance(飞机起降的许可)isrequired.Theprivatepilotwhocruiseswithoutpermissionintothisairspaceriskslosingtheirlicense.22.ApilotenteringClassCairspaceisflyingoveranaverage-sizedcity.

当消费函数为c=a+by，（a>0，0<b<1），这表明，平均消费倾向

4、保险合同中，基本条款的效力优于附加条款。（）

三、判断题（每小题1分，共10分）1、与人的疏忽或过失相关的风险因素称为道德风险因素（）

4、经营商业性保险业务的主体不包括（）。

二、单项选择（每小题1分，共15分）1、在下面的风险因素中，属于心理风险因素的是：（）。

二、单项选择（每小题1分，共15分）1、消费者偏好转移，会引起旧产品失去销路，增加对新产品的需求，这属于（）。

三、判断题（每小题1分，共10分）1、人寿保险采用均衡保险费，即保险人在各年度均收取数额相等的保险费把被保险人应若干年负担的保险费的总和，运用科学的计算方法平均分摊于各个年度。（）