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上市公司甲公司是ABC会计师事务所的常年审计客户，A注册会计师负责审计甲公司2013年度财务报表。审计工作底稿中与确定重要性和评估错报相关的部分内容摘录 如下： （1）2012年度财务报表整体的重要性以税前利润的5％计算。2013年，由于甲公司处于盈亏临界点，A注册会计师以过去三年税前利润的平均值作为基准确定财务报表整体的重要性。 （2）由于2012年度审计中提出的多项审计调整建议金额均不重大，A注册会计师确定2013年度实际执行的重要性为财务报表整体重要性的75％，与2012年度保持一致。 （3）2013年，治理层提出希望知悉审计过程中发现的所有错报，因此，A注册会计师确定2013年度明显微小错报的临界值为0。 （4）甲公司2013年末非流动负债余额中包括一年内到期的长期借款2500万元，占非流动负债总额的50％。A注册会计师认为，该错报对利润表没有影响，不属于重大错报，同意管理层不予调整。 （5）A注册会计师仅发现一笔影响利润表的错报，即管理费用少计60万元。A注册会计师认为，该错报金额小于财务报表整体的重要性，不属于重大错报，同意管理层不予调整。 针对上述第（1）至（5）项，假定不考虑其他条件，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。
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构成小说的要素是（）
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所有人不明的埋藏物，所有权归（）。
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肾上腺神经细胞瘤声像图表现中，哪项描述不正确（）
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实验室分离培养病毒的方法有（）
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现行数字电视有那些国际标准？
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申报债权中，下列表述正确的是（）。
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在墩台基础施工中，对于高压缩性黏土或砂性较轻的亚黏土层适用的方法是（）。
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冲水实验喷水口处的压力不小于（）。
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Once we learn the rules for map reading, they seem so simple: up is north, blue is water, a star stands for a capital. But when and how do we learn to read a map? Research shows that even three-year-olds can master, at least in a basic way, the key map-reading concept(概念): a map is a two-dimensional symbol(二维的符号)for three-dimensional space. Linda Acredolo of the University of California, showed a child a map of a room pointed out on it where a toy was hidden and asked the child to find that toy. Depending on the maps orientation(方位), about half the three-year-olds could successfully do so. Three years may be the age at which the ideas become fully understood. Judy Deloache of the University of Illinois let children watch her hide a small toy in a scale model of a room and asked them to find a large one in a real room. "A three-year-olds can do it, but a two-year-olds has no idea that the model has to do with anything larger, " she says. But even if the basic concept is there early, Lynn Liben and Roger Downs of Pennsylvania State University found that children still have a lot to learn. Second graders believe that north is always at the top of a map because of the hanging maps they have seen. "If you asked them to close their eyes and point in the direction of north, often theyll point straight up," says Lihen. She says that children get map-reading skills gradually, and teachers must begin by using maps of familiar areas: their own classrooms, homes, and neighbourhoods.The first two experiments show that______.A．children have better understanding than grown-upsB．children have special natural ability for map readingC．children are more interested in toys than in mapsD．children can start to learn map-reading early