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【简答题】
A注册会计师负责审计甲公司2010年度财务报表。在审计过程中，A注册会计师遇到下列事项： （1）甲公司拥有3家子公司，分别生产不同的饮料产品。甲公司所处行业整体竞争激烈，市场处于饱和状态，同行业公司的主营业务收入年增长率低于5％，但甲公司董事会仍要求管理层将2010年度主营业务收入增长率确定为8％。管理层编制的甲公司2010年度财务报表显示，已按计划实现收入。 （2）甲公司管理层除领取固定工资外，其奖金金额与当年完成主营业务收入的情况挂钩。 （3）在以前年度审计中，A注册会计师没有发现甲公司收入确认方面存在舞弊行为，因此，在2010年度审计中，A注册会计师未将收入确认作为由于舞弊导致的重大错报风险领域。 （4）在对日常会计核算过程中作出的会计分录以及编制财务报表过程中作出的其他调整进行测试时，A注册会计师向参与财务报告编制过程的人员询问了与处理会计分录和其他调整相关的不恰当或异常的活动。 针对事项（3），分析A注册会计师未将收入确认作为由于舞弊导致的重大错报风险领域是否适当，并简要说明理由。
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【单选题】With which of the following criticisms of Leonard's theory would the author of the passage be most likely to agree?
A.
It lays too much importance upon the antebellum ideology of women's nature and sphere.
B.
It fails to acknowledge that masculinization of women's war-time efforts may have been detrimental to the feminist cause.
C.
It tends to overemphasize the role of women in shifting their status over the course of the war.
D.
It basis its thesis too exclusively on white, Yankee, middle-class women, ignoring every other social and racial class.
E.
It omits to articulate the precise antebellum moral definition of womanhood that is its theme.
【多选题】Which of the following ideas are mentioned in the passage as elements of the theory of plate tectonics? Click on 2 answers.
A.
Boundaries where two pieces of the Earth's outer shell diverge.
B.
Zones where one tectonic plate moves under another.
C.
The expansion of oceans and other bodies of water.
D.
The existence of a land bridge that connected continents.
【单选题】According to the theory of the firm, which of the following statements describes an oligopoly?
A.
There are no barriers to entry into or exit from the market
B.
There is only one producer in the market
C.
There are four producers exerting considerable influence in the market
D.
There are many producers but they each use product differentiation to distinguish themselves from each other
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