鹰瑞、石吉、澎湖、赣州绕城等高速公路于（）正式开通运营。A.2010年9月16日 B

ABC会计师事务所承接了甲公司2×10年度财务报表审计工作，A、B注册会计师在审计银行存款过程中，有如下事项：
(1) 与银行存款函证相关审计计划部分内容如下：
A、B注册会计师考虑到财政部和中国人民银行联合印发的《关于做好企业的银行存款、借款及往来款项函证工作的通知》已明确规定银行应按在规定期限内对会计师事务所的函证给予回函，直接认定银行在回函工作中不会与企业合谋向注册会计师发出带有虚假陈述的回函，认定无须考虑与此相关的舞弊导致的重大错报风险。A、B注册会计师决定以ABC会计师事务所的名义向本年年末有银行存款余额的银行寄发询证函。
(2) ABC会计师事务所收到银行回函后，发现D银行回函表明企业银行存款日记账金额与回函金额有差异。
(3) E银行账户的银行对账单余额为1585000元，在检查该账户银行存款余额调节表时，A、B注册会计师注意到以下事项：在途存款150000元；未提现支票50000元；未入账的银行存款利息收入45000元；未入账的银行代扣水电费25000元。

请针对事项(1)，指出银行存款函证相关审计工作计划中的不当之处。并简单说明理由。

阅读理解。

     Chrysanthemums (菊花) are to the fall what tulips are to the spring.

     In ancient China, chrysanthemums (or 'mums' for short) were first planted thousands of

years ago. People chose the chrysanthemum as their Flower for October, a symbol of the rest and ease

that followed the season's final harvest. Then they symbolized a scholar in retirement (隐居) and were

one of the four noble plants, along with bamboo, the plum flower, and orchid.

     The Japanese hold the chrysanthemum as a symbol of the sun. They consider the orderly unfolding of

its petals to be a symbol of perfection. They also think that a single chrysanthemum petal placed in the

bottom of a wine glass encourages a long and healthy life. The Japanese even have a National

Chrysanthemum Day on September 9, known as the Festival of Happiness.

      In the United States during colonial times, its popularity grew such that mums now reign as "Queen of

the Fall Flowers." Mums remain the most widely grown pot plant in the country and the largest

commercially produced flowers. Chrysanthemums generally represent cheerfulness and rest. So they are

welcomed throughout the British Isles and North America for any occasion, such as football games and

parties. In other countries such as Italy, Belgium and Austria, however, their association with the dead

makes chrysanthemums acceptable only for funerals and graves.

1. Why did people in ancient China choose the chrysanthemum as their Flower for October,

    a symbol of ________?

A. having a month of celebration.  

B. having relaxation after one year's of hard work.

C. loving this kind of flowers during this month.

D. having another good harvest the next year.

2. The Japanese consider the chrysanthemum as a symbol of the sun because________.

A. people like the flower just as they like the sun

B. the flower with its nice petals represents a symbol of perfection

C. people find the flower having no perfect petals when it is unfolding

D. the flower unfold its petals orderly just like the sun  

3. Mums are loved not only in the Unite States but in the British Isles  as they stand for ________.  

A. cheerfulness and rest    

B. happiness and joy

C. wealth and health        

D. luck and chance

4. In some European countries people use chrysanthemums to express  their feeling of _______.  

A. regret     

B. cold    

C. sorrow  

D. approval

嫦娥一号”登月成功，实现了中国人“奔月”的梦想。 “嫦娥一号”使用的推进剂是液氢和液氧，这种推进剂的优点是 ____；____（请写两条）。

（）年，美国《证券法》要求基金募集时必须发布招募说明书，对基金进行描述。

A.1933

B.1987

C.2003

D.1998

专门机关与广大群众的结合，是在双方目标一致基础上的结合，主导方面是人民群众。 ( )