正误判断题

　　NEW YORK – The five men facing trial in the Sept. 11 attacks will plead not guilty. They would state their criticisms of U.S. foreign policy, the lawyer for one of the defendants said Sunday.

　　Scott Fenstermaker, the lawyer for accused terrorist Ali Abd al-Aziz Ali, said the men would not deny their role in the 2001 attacks but “would explain what happened and why they did it.”

　　Ali and four other men are accused of killing nearly 3,000 people in the nation's deadliest terrorist attack. The U.S. Justice Department announced earlier this month that they will face a civilian federal trial just blocks from the World Trade Center site.

　　Ali is also known as Ammar al-Baluchi. He is a nephew of claimed 9/11 planner, Khalid Sheikh Mohammed.

　　Mohammed, Ali and the others will explain “their assessment of American foreign policy,” Fenstermaker said.

　　“Their assessment is negative,” he said.

　　Fenstermaker met with Ali last week at the U.S. prison at Guantanamo Bay in Cuba. He has not spoken with the others. But he said the men have discussed the trial among themselves.

　　Fenstermaker was first quoted in The New York Times in Sunday's editions.

　　Critics of Attorney General Eric Holder decided to try the men in a New York City civilian courthouse. It has warned that the trial would provide the defendants with a propaganda platform.

　　Dean Boyd, a spokesman for the Department of Justice, said Sunday that while the men may attempt to use the trial to express their views, “we believe the courts and the federal judge may govern the trial. The course of justice will be led appropriately and with minimal break, as federal courts have done in the past.”

　　1. The five men thought that the U.S. foreign policy should be blamed for the 911 attack.   1   

　　2. Scott Fenstermaker is the lawyer for Ali Abd al-Aziz Ali and four other men.   2   

　　3. Nearly 3,000 people were killed in the 911 attack.   3   

　　4. The press didn't care about this civilian federal trial.   4   

　　5. We can infer from the article that the prisoners also have their freedom to express their own views in the U.S.A.   5   

占有归属于物权体系，因此占有也同样受一物一权原则的限制。

要实施扩张型的货币政策，中央银行可采取的措施有（   ）

计算题（15分）：

       假定某企业集团持有其子公司60%的股份，该子公司的资产总额为1000万元，其资产收益率（也称投资报酬率，定义为息税前利润与总资产的比率）为20%，负债的利率为10%，所得税率为30％。假定该子公司的负债与权益的比例有两种情况：一是保守型30：70，二是激进型70：30。

       对于这两种不同的资本结构与负债规模，请分步计算母公司对子公司投资的资本报酬率，并分析二者的权益情况。

阴阳家以（     ）为最重要的代表人物。

在泰勒看来，执行职能归管理当局，并应该设立专门的计划部门来承担这一职能。(　)

We are a large chain of retailers and are looking for a manufacturer ______ could supply us with a large quantity of smart phones for the teenager market.

目前，我国教育评价体系中，关于德育、素质教育的应有地位和科学评价体系已真正确立起来。这是新时代的一次历史性突破。（ ）

What is a product?

The product is not just an assemble set of component : it is something customers buy to    1    a need they feel they have. The    2    and the    3    of the product are as important as its specification ..

【资料1】

审计人员李某和张某在审查A公司20×1年12月份甲产品成本明细账时，发现下列问题：

（1）12月份应记入在建工程却记入甲产品的原材料30000元。

（2）12月份应记入福利部门的工资却记入甲产品的工资5000元。

（3）12月份多摊销低值易耗品2000元。

（4）根据账面资料，12月份生产甲产品100件，月末在产品30件，在产品完工程度40%，原材料是在生产开始时一次投入。据此计算的产品成本计算单如下：

产品成本计算单

甲产品 20×1年12月 单位：元

经审查12月底在产品盘存数应为60件，加工程度应为80%。

【要求】

（1）指出存在的错误并重新编制产品成本计算单（填入下面的产品成本计算单中）。   1   

（2）分析A公司上述做法的动机并提出审计意见。   2   

产品成本计算单

产品名称： 年 月 单位：元