某公司要对公司2000名员工（包括200名管理干部在内）的员工态度展开研究，以改进公司的管理模式。请你设计一个样本为500人的抽样方案，必须确保样本具备足够的代表性。[江西财大]
参考答案
参考解析
【分析题】
(本小题5分。)ABC会计师事务所的A 注册会计师负责审计多家上市公司2023年度财务报表，遇到下列与审计报告相关的事项：
(1)在审计甲公司的应收账款时，A 注册会计师向X 客户寄发了应收账款询证函， 但最终未收到回函。因该笔应收账款余额重大，A 注册会计师拟因审计范围受限发表保留意见。
(2)2023年10月，乙公司因对外担保被债权人起诉，很可能因连带责任承担巨额赔偿。A 注册会计师在专家的协助下评估了赔偿的可能性以及赔偿金额，据此提出了审计调整建议。管理层以诉讼赔偿金额存在重大不确定性为由拒绝接受调整建议，A 注册会计师拟出具无法表示意见的审计报告。
(3)由于A 注册会计师无法对丙公司的重要子公司丁公司执行审计工作而对丙公司2022年度合并财务报表发表了无法表示意见。丙公司于2023年1月1日出售了其持有的丁公司的全部股权。A注册会计师认为导致上期发表非无保留意见的事项已经解决， 对本期财务报表发表了无保留意见
(4)在执行审计的过程中，A 注册会计师发现戊公司2023年度财务报表存在重大且广泛的错报，拟发表否定意见。鉴于已确定好意见类型，且已就该审计意见获取了充分、适当的审计证据，A 注册会计师未再对剩余项目实施程序。
(5)A 注册会计师在审计己公司财务报表时，确定了多项关键审计事项，在审计报告中逐项描述每一关键审计事项，并分别索引至财务报表的相关披露。
要求：针对上述第(1)至(5)项，逐项指出A 注册会计师的做法是否恰当。如不恰 当，简要说明理由。
【分析题】
It is also the reason why when we try to describe music with words, all we can do is articulate our reactions to it, and not grasp music itself.
【分析题】
设计任务：请阅读下面学生信息和语言素材，设计一节20分钟的英语阅读课的教案。教案没有固定格式，但须包含下列要点：
●teaching objectives
●teaching contents
●key and difficult points
●major steps and time allocation
●activities and justifications
教学时间：20分钟
学生概况：某城镇普通中学高中一年级（第一学期）学生。班级人数40人。多数学生已经达到《普通高中英语课程标准（实验）》六级水平。学生课堂参与积极性一般。
语言素材：
Who am I?
Over time I have been changed quite a lot. I began as a calculating machine in France in 1642.
Although I was young I could simplify difficult sums.I developed very slowly and it took nearly two hundred years before I was built as an analytical machine by Charles Babbage. After I was programmed by an operator who used cards with holes,I could "think"logically and produce an answer quicker than any person. At that time, it was considered a technological revolution and the start of my "artificial intelligence". In 1936 my real father, Alan Turing, wrote a book about how I could be made to work as a"universal machine"to solve any difficult mathematical problem. From then on, I grew rapidly both in size and in brainpower. By the 1940s I had grown as large as a room, and I wondered if I would grow any larger. However, this reality also worried my designers. As time went by, I was made smaller. First as a PC(personal computer) and then as a laptop, I have been used in offices and homes since the 1970s.
These changes only became possible as my memory improved. First it was stored in tubes, then on transistors and later on very small chips. As a result, I totally changed my shape. As I have grown older I have also grown smaller. Over time my memory has developed so much that, like an elephant, I never forget anything I have been told! And my memory became so large that even I couldn't believe it! But I was always so lonely standing there by myself, until in the early 1960s they gave me a family connected by a network. I was able to share my knowledge with others through the World Wide Web.
Since the 1970s many new applications have been found for me. I have become very important in communication, finance and trade. I have also been put into robots and used to make mobile phones as well as help with medical operations. I have even been put into space rockets and sent to explore the Moon and Mars. Anyhow, my goal is to provide humans with a life of high quality. I am now truly filled with happiness that I am a devoted friend and helper of the human race!
