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为了确保年度所有发出的货物均已开具发票,审计人员应从中抽取样本并与相关发票核对的样本总体是()。

A、当年的销售合同
B、当年的发运单
C、当年的销货单
D、当年的订购单
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正确答案:

C

答案解析:

发运单是企业负责送货时单据,有时企业不负责 送货,客户自行提货。所以该单据并不能代表企业当年实现的所有销 售业务

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2RobertEhrlichofGeorgeMasonUniversityinFairfax,Virginia,modelledtheeffectoftemperaturefluctuationsinthesun'sinterior.Accordingtothestandardview,thetemperatureofthesun'scoreisheldconstantbytheopposingpressuresofgravityandnuclearfusion.However,Ehrlichbelievedthatslightvariationsshouldbepossible.

3HetookashisstartingpointtheworkofAttilaGrandpierreoftheKonkolyObservatoryoftheHungarianAcademyofSciences.In2005,Grandpierreandacollaborator,Gáborágoston,calculatedthatmagneticfieldsinthesun'scorecouldproducesmallinstabilitiesinthesolarplasma.Theseinstabilitieswouldinducelocalisedoscillationsintemperature.

4Ehrlich'smodelshowsthatwhilstmostoftheseoscillationscanceleachotherout,somereinforceoneanotherandbecomelong-livedtemperaturevariations.Thefavouredfrequenciesallowthesun'scoretemperaturetooscillatearounditsaveragetemperatureof13.6millionkelvinincycleslastingeither100,000or41,000years.Ehrlichsaysthatrandominteractionswithinthesun'smagneticfieldcouldflipthefluctuationsfromonecyclelengthtotheother.

5ThesetwotimescalesareinstantlyrecognisabletoanyonefamiliarwithEarth'siceages:forthepastmillionyears,iceageshaveoccurredroughlyevery100,000years.Beforethat,theyoccurredroughlyevery41,000years.

6MostscientistsbelievethattheiceagesaretheresultofsubtlechangesinEarth'sorbit,knownastheMilankovitchcycles.OnesuchcycledescribesthewayEarth'sorbitgraduallychangesshapefromacircletoaslightellipseandbackagainroughlyevery100,000years.ThetheorysaysthisalterstheamountofsolarradiationthatEarthreceives,triggeringtheiceages.However,apersistentproblemwiththistheoryhasbeenitsinabilitytoexplainwhytheiceageschangedfrequencyamillionyearsago.

7"InMilankovitch,thereiscertainlynogoodideawhythefrequencyshouldchangefromonetoanother,"saysNeilEdwards,aclimatologistattheOpenUniversityinMiltonKeynes,UK.NoristhetransitionproblemtheonlyonetheMilankovitchtheoryfaces.EhrlichandothercriticsclaimthatthetemperaturevariationscausedbyMilankovitchcyclesaresimplynotbigenoughtodriveiceages.

8However,EdwardsbelievesthesmallchangesinsolarheatingproducedbyMilankovitchcyclesarethenamplifiedbyfeedbackmechanismsonEarth.Forexample,ifseaicebeginstoformbecauseofaslightcooling,carbondioxidethatwouldotherwisehavefounditswayintotheatmosphereaspartofthecarboncycleislockedintotheice.ThatweakensthegreenhouseeffectandEarthgrowsevencolder.

9AccordingtoEdwards,thereisnolackofsuchmechanisms."Ifyouaddtheireffectstogether,thereismorethanenoughfeedbacktomakeMilankovitchwork,"hesays."Theproblemnowisidentifyingwhichmechanismsareatwork."ThisiswhyscientistslikeEdwardsarenotyetreadytogiveuponthecurrenttheory."Milankovitchcyclesgiveusiceagesroughlywhenweobservethemtohappen.Wecancalculatewhereweareinthecycleandcompareitwithobservation,"hesays."Ican'tseeanywayoftesting[Ehrlich's]ideatoseewhereweareinthetemperatureoscillation."

10Ehrlichconcedesthis."Ifthereisawaytotestthistheoryonthesun,Ican'tthinkofonethatispractical,"hesays.That'sbecausevariationover41,000to100,000yearsistoogradualtobeobserved.However,theremaybeawaytotestitinotherstars:reddwarfs.Theircoresaremuchsmallerthanthatofthesun,andsoEhrlichbelievesthattheoscillationperiodscouldbeshortenoughtobeobserved.Hehasyettocalculatethepreciseperiodortheextentofvariationinbrightnesstobeexpected.

11NigelWeiss,asolarphysicistattheUniversityofCambridge,isfarfromconvinced.HedescribesEhrlich'sclaimsas"utterlyimplausible".EhrlichcountersthatWeiss'sopinionisbasedonthestandardsolarmodel,whichfailstotakeintoaccountthemagneticinstabilitiesthatcausethetemperaturefluctuations.

Questions1-4

CompleteeachofthefollowingstatementswithOneorTwonamesofthescientistsfromtheboxbelow.

WritetheappropriatelettersA-Einboxes1-4onyouranswersheet.

A.AttilaGrandpierre

B.Gáborágoston

C.NeilEdwards

D.NigelWeiss

E.RobertEhrlich

1....claimsthereadimmerswitchinsidethesunthatcausesitsbrightnesstoriseandfallinperiodsaslongasthosebetweeniceagesonEarth.

2....calculatedthattheinternalsolarmagneticfieldscouldproduceinstabilitiesinthesolarplasma.

3....holdsthatMilankovitchcyclescaninducechangesinsolarheatingonEarthandthechangesareamplifiedonEarth.

4....doesn'tbelieveinEhrlich'sviewpointsatall.

Questions5-9

Dothefollowingstatementsagreewiththeinformationgiveninthereadingpassage?

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TRUEifthestatementistrueaccordingtothepassage

FALSEifthestatementisfalseaccordingtothepassage

NOTGIVENiftheinformationisnotgiveninthepassage

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7.Carbondioxidecanbelockedartificiallyintoseaicetoeliminatethegreenhouseeffect.

8.SomescientistsarenotreadytogiveuptheMilankovitchtheorythoughtheyhaven'tfiguredoutwhichmechanismsamplifythechangesinsolarheating.

9.BothEdwardsandEhrlichbelievethatthereisnopracticalwaytotestwhenthesolartemperatureoscillationbeginsandwhenends.

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Completethenotesbelow.

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