根据会计法律制度的规定，注册会计师对被审计单位财务会计报告进行审计后出具的审计报告，分为标准审计报告和非标准审计报告。下列各项中，属于标准审计报告的是()

A. Schools

B. Local, state and national governments

C. Families and community

D. All of the above

There was a big pile of bricks on the top of a tall building and a man

had to bring them down to the ground. He had a long rope which went over a pulley(滑轮) at the roof of the building. The other end was fastened to a big box.

First he pulled the box up to the top of the building, and fastened the end of the rope so that the

box could not come down. Then he climbed up the ladder and filled the box with bricks. Next

he climbed down the ladder and untied the rope. Unfortunately the box of bricks was heavier than

the man, and as a result he was pulled up by the: rope. Half-way up, the box of bricks hit him as it was coming down.

When he reached the top, his head hit the pulley. The box of bricks hit the ground and broke.

As a result the bricks fell out. The box was then lighter than the man and consequently he began

to come down and the box began to go up.

Half-way up, the box hit the man. The man still held on to the rope and the box therefore Continued to

go up. The man then reached the ground. Then he let go the rope to rub his head. The box, of

course, then fell down and hit the man on the head again. As a result, an ambulance came and took

him to hospital

40. Why did the man fasten the end of the rope before he climbed up the ladder?

A. He was afraid that someone would steal his box.

B. Because he wanted to climb up along the rope.

C. He fastened the end of the rope in order to keep the box unmoved.

D. Because he wanted to prevent the box from coming down.

A. the box of bricks was heavier than him

B. the box of bricks was lighter than him

C. the box of bricks came down too fast

D. the man was too careless

A. the box of bricks

B. the ladder

C. the top of the building

D. the pulley

A. The box fell down and hit the man on the head.

B. The box continued to go up.

C. The man went up to the top of the building.

D. The man fell down and broke his legs.

The whole industrial process which makes many of the goods and machines we need

and use in our daily lives, is bound to create a number of waste products which

upset the environmental balance or the ecological(生态的)balance as it is known. Many of these waste products can be prevented or disposed(处理) of sensibly, but clearly while more and more new goods are produced and made complex, there will

be new, dangerous wastes to be disposed of, for example, the waste products from nuclear power

stations. Many people therefore see pollution as only part of a larger and more complex problem, that is,

the whole process of industrial production and consumption of goods. Others see the problem mainly in

connection with agriculture, where new methods are helping farmers grow more and more on their

land to feed our everincreasing population. However, the land itself is gradually

becoming worn out as it is being used, in some cases, too heavily, and artificial

fertilizers(人造肥料) cannot bring back the balance.

Whatever is underlying(潜在的)reasons, there is no doubt that much of the pollution caused could be controlled if only companies,

individuals and governments would make more efforts. In the home there is an obvious need to control litter(杂乱的废物)and waste. Food is wrapped up three or four times in packages that all have to be disposed of; drinks are

increasingly sold in bottles or tins which cannot be reused. This not only causes a litter problem, but also is

a great waste of resources, in terms of glass, metals and paper. Advertising has helped this process by

persuading many of us to buy things we don't want to buy. Pollution and waste continue to be a problem

everyone can help to solve by cutting out unnecessary buying, excess consumption and careless disposal of

the products we use in our daily lives.

44. The main cause of pollution is______.

A. the production of new industrial goods

B. increased amounts of unnatural substance

C. our ever-increasing population

D. the release of artificial substances into the environment

A. the less pollution we have

B. the harder pollution can be done away with

C. the more pollution there will be

D. the more easily pollution can be controlled

A. the environmental balance

B. our daily life

C. the consumption of goods by man

D. the whole process of industrial production and consumption of goods

A. urging their governments to control litter and waste

B. cutting down the use of oil and other oil products

C. reducing unnecessary buying, over-consumption and careless disposal of wastes

D. making anti-pollution advertisements

Women earn less than men do. For example, in 1998 the hourly wages of women in the U. S. were 26% less than those of men.

The gap between male and female incomes varies with age. The gap between the labor incomes of young women and young men

varies. It's also clear that jobs in which women are concentrated pay less. The larger the number of workers who are women in ran

industry, the lower the average wages.

Why do women earn less than men do? Can the differences be explained by the fact that women are looked

down upon? If so, the government has to intervene(干预), to force the employers to pay equal wages to equal jobs. However, there is no agreement among economists about the causes of

the gap. One view argues that women, on the average, have chosen low-paying jobs in which workers enjoy the freedom of entering and leaving the labor force, which reduces their years of experience relative

to men. Other people say the gap can also be explained by the difference in educational background.

Much of the gap, however, has not been fully explained. It might be the result of some prejudice (偏见) against women. It is this part that has produced calls for government action. What would happen if the government did intervene to

increase the wages paid to women? One possibility is that incomes for women as a group might actually decline (下降). An increase in wage decreases the quantity of labor imput demanded, resulting in decreased employment as the rate of hiring new

workers declines. The result will be a surplus 过剩) of labor. Those who can find jobs might be better off while those who had jobs

might find themselves out of work.

48. Some economists believe women earn less than men partly because______.

A. there are more than enough women in the labor force

B. women have more freedom in selecting jobs

C. women are only provided with low-paid jobs

D. women are less experienced than men