A注册会计师首次承接甲公司2023年度财务报表审计业务,上年财务报表未经审计,下列说法中正确的是( )。
一般来说,( )。
某男,60岁,患类风湿性关节炎10年,症见肌肉、关节疼痛,僵硬畸形,屈伸不利,腰膝酸软,畏寒乏力。中医诊为尪痹,证属肝肾不足、风湿痹阻。处以尪痹颗粒,其药物组成为熟地黄、地黄、续断、淫羊藿、骨碎补、狗脊、羊骨、附子(黑顺片)等。处方中,将附子炮制加工为“黑顺片”时,所用的辅料是( )
为大力发展交通,某市出资设立了某高速公路投资公司,该市审计局欲对其实施年度审计监督。关于审计事宜,下列哪一说法是正确的?( )
该公司既非政府机关也非事业单位,审计局无权审计
审计局应在实施审计 3 日前,向该公司送达审计通知书
审计局欲查询该公司在金融机构的账户,应经局长批准并委托该市法院查询
审计局欲检查该公司与财政收支有关的资料和资产,应委托该市税务局检查
Passage 2
Everyone knows that English departments are in trouble, but you can't appreciate just how much trouble until you read the new report from the Modern Language Association. The report is about Ph.D. programs, which have been in decline since 2008. These programs have gotten both more difficult and less rewarding: today, it can take almost a decade to get a doctorate, and, at the end of your program, you' re unlikely to find a tenure-track job.
The core of the problem is, of course, the job market. The M.L.A. report estimates that only sixty per cent of newly-minted Ph.D.s will find tenure-track jobs after graduation. If anything, that's wildly optimistic: the M.L.A. got to that figure by comparing the number of tenure-track jobs on its job list(around six hundred) with the number of new graduates(about a thousand). But that leaves out the thousands of unemployed graduates from past years who are still job-hunting-not to mention the older professors who didn't receive tenure, and who now find themselves competing with their former students. In all likelihood, the number of jobs per candidate is much smaller than the report suggests. That's why the mood is so dire-why even professors are starting to ask, in the committee's words, "Why maintain doctoral study in the modern languages and literatures-or the rest of the humanities-at all?"
Those trends, in turn, are part of an even larger story having to do with the expansion and transformation of American education after the Second World War. Essentially, colleges grew less elite and more vocational. Before the war, relatively few people went to college. Then, in the nineteen-fifties, the G.I. Bill and, later, the Baby Boom pushed colleges to grow rapidly. When the boom ended, colleges found themselves overextended and competing for students. By the mid-seventies, schools were creating new programs designed to attract a broader range of students-for instance, women and minorities.
Those reforms worked: as Nate Silver reported in the Times last summer, about twice as many people attend college per capita now as did forty years ago. But all that expansion changed colleges.
In the past, they had catered to elite students who were happy to major in the traditional liberal arts. Now, to attract middle-class students, colleges had to offer more career-focused majors, in fields like business, communications, and health care. As a result, humanities departments have found themselves drifting away from the center of the university. Today, they are often regarded as a kind of institutional luxury, paid for by dynamic, cheap, and growing programs in, say, adult-education. These large demographic facts are contributing to today's job-market crisis: they' re why, while education as a whole is growing, the humanities aren't.
Given all this, what can an English department do? The M.L.A. report contains a number of suggestions. Pride of place is given to the idea that grad school should be shorter: "Departments should design programs that can be completed in five years."That will probably require changing the dissertation from a draft of an academic book into something shorter and simpler. At the same time, graduate students are encouraged to "broaden" themselves: to "engage more deeply with technology"; to pursue unusual and imaginative dissertation projects; to work in more than one discipline; to acquire teaching skills aimed at online and community-college students; and to take workshops on subjects, such as project management and grant writing, which might be of value outside of academia. Graduate programs, the committee suggests, should accept the fact that many of their students will have non-tenured, or even non-academic, careers. They should keep track of what happens to their graduates, so that students who decide to leave academia have a non-academic alumni network to draw upon.
What does the author mean by saying "that's wildly optimistic" in Paragraph 2?
患儿,4岁。发热咳嗽3天。发热恶风,头痛有汗,鼻塞流浊涕,咳嗽,气促,咽红肿,喉核红肿,纳呆,舌质红,苔薄黄,脉浮数。应首选的方剂是