[单选题]当过度肥胖者或怀孕晚期的妇女发生异物哽塞时，施救者可以施压的位置是( )
A.上腹部
B.下腹部
C.胸部
D.颈部

[简答题]甲公司为增值税一般纳税人，其销售的产品为应纳增值税产品，适用的增值税税率为17%，产品销售价款中均不含增值税额且产品销售为公司主营业务。甲公司适用的所得税税率为25%。产品销售成本按经济业务逐笔结转。
2010年度，甲公司发生如下经济业务事项：
(1)销售A产品一批，产品销售价款为1000000元，产品成本为500000元。产品已经发出，并开具了增值税专用发票，同时向银行办妥了托收手续。
(2)委托丙公司代销C产品一批，并将该批产品交付丙公司。代销合同规定甲公司按售价的10%向丙公司支付手续费，该批产品的销售价款为200000元，产品销售成本为60000元。已发出商品，但甲公司尚未收到委托代销清单。
(3)收到乙公司因产品质量问题退回的B产品一批，并验收入库。甲公司用银行存款支付了退货款，并按规定向乙公司开具了红字增值税专用发票。该退货系甲公司20×7年12月20日以提供现金折扣方式(折扣条件为：2/10、1/20、n/30，现金折扣不考虑增值税)出售给乙公司的，销售价款为40000元，产品销售成本为20000元。销售款项于12月29日收到并存入银行。该项退货不属于资产负债表日后事项。
(4)甲公司收到了丙公司的代销清单。丙公司已将代销的C产品全部售出，款项尚未支付给甲公司。甲公司在收到代销清单时向丙公司开具了增值税专用发票，并按合同规定确认应向丙公司支付的代销手续费。
(5)用银行存款支付管理费用60000元，本期计提坏账准备5000元。
(6)计提应交的城市维护建设税为2000元，应交的教育费附加为1000元。
(7)确认本年的应交所得税(假定甲公司不存在纳税调整事项)。
(8)结转损益类科目及本年利润科目(甲公司年末一次性结转损益类科目)。
要求：
1.根据上述业务，编制甲公司2010年度经济业务事项(1)～(8)的会计分录。(“应交税费”科目要求写出明细科目)

[单选题]在操作系统的进程与处理机管理中，能够获得系统资源的是( )。
A.进程
B.程序
C.作业
D.线程

[单项选择]男性，25岁，体健。主诉：牙龈自动出血伴牙龈疼痛、腐败性口臭5天此患者首次最佳治疗措施是（）
A. 去除大块牙石及坏死物冲洗
B. 尽量除净牙石及坏死物冲洗
C. 口服抗生素及维生素C
D. 保守治疗，需查血确诊
E. 1％～2％双氧水含漱1周

[单选题]4个月支气管肺炎患儿，体温40℃，两眼上翻，惊厥，昏迷，前囟饱满，张力增高。提示最可能出现
A.心力衰竭
B.高热惊厥
C.中毒性脑病
D.婴儿手足抽搦症
E.低血糖

[单选题]可使血压测量值偏高的因素是( )
A.肢体位置过高
B.袖带过紧
C.袖带过宽
D.袖带过松
E.水银不足时

[多选题]下列各项中,属于工业企业辅助生产费用分配方法的有( )。
A.交互分配法
B.顺序分配法
C.计划成本分配法
D.直接分配法

[单选题]锦上添花：雪上加霜
A.美不胜收：目不暇接
B.耀武扬威：弃甲曳兵
C.水滴石穿：磨棒成针
D.雨后春笋：每况愈下

[单选题]请阅读Passage l。完成第小题。 Passage 1 Unless you spend much time sitting in a college classroom or browsing through certain areas of the Internet, it's possible that you had not heard of trigger warnings until a few weeks ago, when they made an appearance in the Times. The newspaper explained that the term refers to preemptive alerts, issued by a professor or an institution at the request of students, indicating that material presented in class might be sufficiently graphic to spark symptoms of post-traumatic-stress disorder. The term seems to have originated in online feminist forums, where trigger warnings have for some years been used to flag discussions of rape or other sexual violence. The Times piece, which was skeptically titled "Warning: The Literary Canon Could Make Students Squirm," suggested that trigger warnings are moving from the online fringes to the classroom, and might be more broadly applied to highlight in advance the distress or offense that a work of literature might cause. "Huckleberry Finn" would come with a warning for those who have experienced racism; "The Merchant of Venice" would have an anti-Semitism warning attached. The call from students for trigger warnings was spreading on campuses such as Oberlin, where a proposal was drafted that would advise professors to"be aware of racism, classism, sexism, and other issues of privilege and oppression" in devising their syllabi; and Rutgers, where a student argued in the campus newspaper that trigger warnings would contribute to preserving the classroom as a"safe space" for students. Online discussion of trigger warnings has sometimes been guardedly sympathetic, sometimes critical. Jessica Valenti has noted on The Nation's website that potential triggers for trauma are so manifold as to be beyond the possibility of cataloguing : "There is no trigger warning for living your life." Some have suggested that a professor's ability to teach would be compromised should it become commonplace for"The Great Gatsby" to bear a trigger warning alerting readers to the disgusting characters and incidents within its pages. Others have worried that trigger-warning advocates, in seeking to protect the vulnerable, run the risk of disempowering them instead. "Bending the world to accommodate our personal frailties does not help us overcome them", Jenny Jarvie wrote on The New Republic's online site. Jarvie's piece, like many others on the subject, cited the University of California, Santa Barbara, as a campus where champions of trigger warnings have made significant progress. Earlier this year, students at U. C.S. B. agreed upon a resolution recommending that such warnings be issued in instances where classroom materials might touch upon "rape, sexual assault, abuse, self-injurious behavior, suicide, and graphic violence". The resolution was brought by a literature student who said that, as a past victim of sexual violence, she had been shocked when a teacher showed a movie in class which depicted rape, without giving advance notice of the content. The student hoped to spare others the possibility of experiencing a post-traumatic-stress reaction. The trigger-warning debate may, by comparison, seem hard to understand; but express a larger cultural preoccupation with achieving safety, and a fear of living in its absence. The hope that safety might be found, as in a therapist's office, in a classroom where literature is being taught is in direct contradiction to one purpose of literature, which is to give expression through art to difficultanduncomfortableideas,andtherebytoenlargethereader'sexperienceand comprehension. The classroom can never be an entirely safe space, nor, probably, should it be. But it's difficult to fault those who hope that it might be, when the outside world constantly proves itself pervasively hostile, as well as, on occasion, horrifically violent. Who holds a critical view on economists' role in medical field according to the passage? 查看材料
A.Amartya Sen.
B.Jeff Sachs.
C.Larry Summers.
D.Clare Chandler.

[单选题]患者肢体痿软，身体困重，足胫热气上腾，发热，胸痞脘闷，舌苔黄腻，脉滑数。其治法是
A.清热润燥，养肺生津
B.清热利湿，通利筋脉
C.泻南补北，滋阴清热
D.补益肝肾，清热滋阴
E.补益脾气，健运升清

[单选题]一个Java程序运行后，在系统中这个程序便可以作为一个
A.线程
B.进程
C.进程或线程
D.不可预知

[判断题]共阳LED数码管应配合输出低电平有效的七段显示译码器使用。（）
A.正确
B.错误

[多选题]消防车场、装备场日制度的任务是什么？
A.检查整顿车辆装备
B.有计划地对车辆装备器材及储备库存器材进行技术检查和保养
C.维护车库
D.器材储备库
E.开展训练
F.维修室内务

[单选题]与南昌起义相比较,秋收起义最明显的特征是( )。
A.成立了中国工农红军第四军
B.以夺取城市为目标
C.放弃夺取城市改向山区进军
D.建立了苏维埃政权

[多选题]供应阶段信贷人员应重点分析的有（ ）。
A.货品质量
B.货品价格
C.进货渠道
D.技术水平
E.付款条件

[单项选择]以发起方式设立股份有限公司的，发起人须认购公司股份的（）。
A. 10％
B. 20％
C. 35％
D. 100％

[简答题]坝垛抢险原则是什么？

[判断题]沙门菌在麦康凯培养基平板上形成无色透明或半透明的菌落
A.正确
B.错误

[填空题]飞机未经许可起飞或着陆。( )

[单项选择]用乙醇沉淀溶于SDS的RNA时，可使用的盐类为（）
A. 乙酸铵
B. 乙酸钠
C. 氯化锂
D. 氯化钠
E. 以上都可以

[多选题]>双阀口式中继阀缓解充气位时,当自阀手把由过充位移置运转位时,列车管内的过充压力经排气阀逐渐排出并不会引起( )的自然制动。
A.列车
B.机车
C.车辆
D.单机
E.空车

[判断题]制作菜肴的成功与失败，就看火候运用得好与不好。
A.正确
B.错误

[单项选择]在公共场所摆放分类投放的垃圾箱，属于健康促进策略中的（）
A. 环境策略
B. 社会策略
C. 健康教育策略
D. 监测评价策略
E. 行为干预策略

[单选题]要使茶树生长良好，要求漫射光和( )多。
A.紫外线
B.红外线
C.蓝光
D.紫光

[单项选择]属于第二类精神药品的是（）
A. 氨酚氢可酮片
B. 布桂嗪
C. 氯胺酮
D. 去甲麻黄素

[单选题]内悬浮外拉线抱杆分解组塔，承托绳与抱杆轴线间夹角不应大于（）。
A. 45°
B. 50°
C. 55°
D. 60°

[简答题]请写出微信的七大商业价值。

[判断题]招标投标是在国家法律保护和监督下，法人之间的经济活动，是双方同意基础上的一种交易行为。

[填空题]离心脱水可以采用两种不同的原理：离心过滤和（）。

[多选题]钢结构工程在负温下安装( )等大构件时.应立即进行校正.位置校正正确后应立即进行永久固定.当天安装的构件.应形成空间稳定体系。
A.次梁
B.柱子
C.底板
D.主梁
E.支撑

[判断题]( )野生植物所萃取的精油与有机精油的价格相差无几。
A.正确
B.错误

[单项选择]“保费栏”：( )。
A. 1346/3
B. 304/1346/1
C. 304/2050/3
D. 不填

[判断题]内燃钻孔机日常保养时应经常检查汽油机的润滑油油量是否充足，曲轴连杆机构是否洁净。
A.正确
B.错误

[单项选择]设A为n阶实对称矩阵，B为n阶可逆矩阵，Q为n阶正交矩阵，则下列矩阵与A有相同特征值的是
A. B^-1Q^TAQB．
B. (B^-1)^TQ^TAQB^-1．
C. BQ^TAQ(B^T)^-1．

[判断题]雌激素是治疗内异症的首选药物。

[单选题]中国的省制开端于()。
A.秦朝
B.宋朝
C.元朝
D.明朝

[多选题]同一张工作票多点工作，工作票上的工作地点、（）应填写完整。不同工作地点的工作应分栏填写。
A.线路名称
B.设备双重名称
C.工作任务
D.安全措施

[多选题]电位转移时，作业人员距带电体约（）米，面部与带电体不小于（）米
A. A.0.3
B.B.0.4
C.C.0.5
D.D.0.6

[多项选择]下列文物中，属于从古墓葬中出土的有（）。
A. 云纹高足玉杯
B. 兽首玛瑙杯
C. 跽坐玉人
D. 中山王金缕玉衣

[单选题]某道路运输公司申请取得了甲县交通部门颁发的道路运营许可证并开始运营。某日该公司的一部车辆在乙县的一座停车场临时停车休息时,发生火灾事故,乙县消防部门立即展开应急救援,由于救援及时得当,这起事故未造成人员伤亡,但造成5362万元的直接经济损失。负责组织这起事故调查工作的应是( )。
A.乙县人民政府
B.甲县人民政府
C.甲县交通部门
D.乙县消防部门

[多项选择]《基本农田保护条例》规定，基本农田保护方针是( )。
A. 全面规划
B. 占补结合
C. 合理利用
D. 严格保护
E. 用养结合