There is only one thing that people can't _____________you, and that is your wisdom.

员工培训与开发项目的设计和实施过程是一个（   ）和（    ）的过程。

自陈量表法包括（　）。

注册会计师出具的审计报告的作用有(     )。

根据 2016 年新战区的划分，我国目前共有东部、南部、西部、北部四大战区。（ ）

计算稀释每股收益时，当期发行在外普通股的加权平均数应当为计算基本每股收益时普通股的加权平均数与假定稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数之和。（ ）

人力资源不是再生性资源。（ ）

企业培训

阅读下面的文章，根据文章内容给题目选择正确的答案。

　　No matter how small your business is and what industry you are in, your company has assets. From a computer to a processing plant, every single thing your company owns is an asset.

　　Assets can be in different forms. Some assets are physical, such as computers, filing cabinets, and delivery vans. Others are legally binding promises, such as accounts receivable, the money owed to your company. Still others seem to exist more on paper, for example, a year’s worth of insurance paid in advance. No matter what form it takes, anything with monetary value that your company owns counts as an asset.

　　Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period. Your assets will be split into different types to make analysis easier. The order in which you list them on the balance sheet typically matches the way they appear in your chart of accounts.

　　Assets do more than just show up on reports, though. They are the resources your company uses to produce revenue. Your business cannot bring in sales without assets. For product-based businesses, you can’t produce anything without proper assets. It’s true for service companies as well. At least, you have to have cash to pay your expenses and to help get the word out that your company exists. Service companies also need basic tools to provide service to customers: a hair stylist needs a chair, scissors, and styling tools; an accountant needs a computer and a lot of file cabinets. Assets are key factors for any business.

Which of the following is NOT physical asset?   1   

A. Filing cabinets.

B. Accounts receivable. 

C. Delivery vans.

2. According to the passage, where do the assets appear?   2   

A. The balance sheet

B. The income statement

C. The cash flow

3. What do you think an accountant is responsible for?   3   

A. An accountant is responsible for hair design.

B. An accountant is responsible for computer repair.

C. An accountant is responsible for bookkeeping. 

4. According to the passage, which of the following is INCORRECT?   4   

A. Every business has assets

B. Assets can be in different forms.

C. Every businesscan bring in sales without assets.

5. What is the passage discussing about?   5   

A. Every business has assets.

B. Assets can be in different forms.

C. Assets appear on the balance sheet.

社治理是一门科学，要讲究辩证法，处理好活力和秩序的关系。（    ）