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17.如果注册会计师无法就关联方和关联方交易获取充分、适当的审计证据，应视同审计范围受到限制，并根据其对财务报表的影响程度，出具
A
A．无保留意见或否定意见 B．否定意见或无法表示意见 C．保留意见或否定意见 D．保留意见或无法表示意见
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D
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31、企业偿债能力不仅与资本结构有关，还与企业的未来收益能力有关。
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不同的计算机，其指令系统也不相同，这主要取决于____。
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3.Friction is a force which opposes motion. Much of the energy supplied to a complicated machine with many moving parts is wasted in overcoming this opposition. The energy is converted into useless heat. The amount thus lost can be considerably reduced and the life of the machine prolonged by careful lubrication. This reduction improves the efficiency of the machine. Another way in which friction is reduced is to substitute roller or ball bearings for the earlier type of bearing, in which the surfaces in contact move by sliding. Bearings of these later types are used very extensively in many kinds of modern machinery.It must not be assumed, however, that friction is always a disadvantage. In many instances it is highly important. Belts are often used in conveying power from one machine to another. In the absence of friction, this could not be done. The driving wheel would not run the belt, neither would the belt run the wheel to driver. Without friction, then, belted machinery could not be used. Again in the case of all motor vehicles, friction is essential in the operation of the brake. Were there no friction, there could be no brake. But even this illustration does not give an adequate picture of the importance of friction. The vehicle could not even be started if it were not for the friction exerted between the tires and the road. Nails hold in wood, and screws hold in either wood or metal by reason of friction, without which they would be useless. Walking is difficult enough on an icy pavement, but it would be wholly impossible if there were no friction at all between the shoe and the pavement.(5分)3.1Friction arises when____.(1分)A. an opposing force of motion existsB. the energy is wastedC. everything is motionlessD. a complicated machine is supplied with energy
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32.简述业务过程再造的基本含义。
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