第10题: [单项选择]下列体征提示有少量腹水存在的是（） A. 腹部向前隆起 B. 最大腹围在脐孔水平以下 C. 水坑征阳性 D. 有振水音 E. 平卧位时，腹部叩诊中部呈鼓音，侧腹为浊音 参考答案:C
第11题: [简答题] 1. 环境污染严重。 2．环境污染对人类的危害。 3．如何处理环境污染问题。 参考答案:
Environmental Pollution
Social environment is polluted by many pollutants. It has been clearly found that the gases emitted from all kinds of factories or plants and the exhaust pipes of automobiles heavily pollute the air. Detergents and waste chemicals pollute rivers and other water supplies. Pesticides such DDT leave poisonous residues in the tissues of organisms. Garbages cast out by people are left to accumulate in insanitary heaps that attract flies and give off bad smells.
These pollutants endanger public health. Once they have entered the environment, they are difficult to be got rid of. As people have to breathe, eat and drink them, they directly or indirectly affect bodily functions and cause all kinds of infectious diseases.
Since we know where the pollutants come from and their harmfulness to our health and economic development, we must take some effective measures to clear off the sources of pollution and establish a chapter of regulations to keep our environment free from pollution.
第28题: [单项选择]（）是人身保险的保单现金价值来源。 A. 保险人的经营利润 B. 保险人的准备金 C. 保险人的保障基金 D. 投保人缴纳的保险费 参考答案:D 答案解析:现金价值是指带有储蓄性的人寿保险单所具有的价值。在长期人寿保险中，保险单交费达到一定时间后，就形成了保险单的现金价值，即现金价值是由保险费所形成的。
第30题: [单项选择]
甲公司为增值税一般纳税人，适用的增值税税率为17％，采用售价金额核算法对发出存货进行计价。该公司2016年2月期初库存商品的进价为30万元，售价为40万元。本期购进商品的进价为270万元，售价为360万元。本期商品销售收入340万元。
甲公司2016年2月的已销商品应分摊的进销差价为（）万元。 A. 112.2 B. 51 C. 102 D. 85 参考答案:D 答案解析:
已销商品应分摊的进销差价=340×25％=85（万元）。
