第1题: [单项选择]
诊断急性胆囊炎时，需排除下列哪项疾病A. 急性阑尾炎
B. 急性胃肠炎
C. 急性胰腺炎
D. 急性肾炎
E. 急性肝炎
参考答案:C
第2题:
[单选题]公鸡：鸭子：打鸣A.大象：蚂蚁：象牙
B.螃蟹：蜥蜴：横行
C.水仙：牡丹：富贵
D.荷花：莲花：清高
参考答案:B
公鸡和鸭子是并列关系，打鸣是公鸡的一个特点；螃蟹和蜥蜴是并列关系，
横行是螃蟹的一个特点。象牙是大象的一部分。D项荷花与莲花指同一事物，
且清高是比喻义。
第3题: [简答题]
In the context of corporate governance explain the role of the external company auditors, paying particular regard to the following issues:(a) their qualifications;(b) their powers;(c) their duties. (10 marks)
参考答案:
This question requires candidates to consider the crucially important role of the auditor in relation to companies and the way in which the behaviour of such businesses function and are overseen. The corporate governance structure specifies the distribution of rights and responsibilities among different participants in the corporation, such as, the board, managers, shareholders and other stakeholders, and spells out the rules and procedures for making decisions on corporate affairs. Auditors have an extremely important role to play in that regard: they are appointed to ensure that the interests of the shareholders in a company are being met. Their key function is to produce independent and authoriative reports confirming, or otherwise, that the accountancy information provided to shareholders is reliable. The law relating to company auditors is to be found in ss.CHD–CID Companies Act (CA) AIHE as altered by CA AIHI. Even where a company has passed an elective resolution to dispense with laying accounts, the accounts are still required to be prepared, audited and circulated. Consequently every company, only excepting dormant private companies, is required to appoint an auditor, who must be appropriately qualified and in other respects eligible (s.CHD(A) CA AIHE). Qualifications The essential requirement for any person to act as a company auditor is that they are, eligible under the rules, and a member of, a recognised supervisory body (s.BE CA AIHI). This in turn requires them to hold a professional accountancy qualification. ‘Supervisory bodies’ are ones established in the UK to control the eligibility of potential company auditors and the quality of their operation (s.C0 CA AIHI). The recognised supervisory bodies are: (a) the Institute of Chartered Accountants in England and Wales; (b) the Institute of Chartered Accountants of Scotland; (c) the Institute of Chartered Accountants in Ireland; (d) the Association of Chartered Certified Accountants; and (e) the Association of Authorised Public Accountants. The first four bodies mentioned above are also recognised as ‘qualifying bodies’, meaning that accountancy qualifications awarded by them are recognised professional qualifications for auditing purposes. There still is the small possibility of unqualified but appropriately experienced individuals acting as auditors in relation to what used to be known as ‘exempt private companies’ (s.C CA AIHI). A person is ineligible for appointment as auditor if they are either: (a) an officer or employee of the company (the auditor being specifically declared not to be an officer or employee); and/or (b) a partner or employee of a person in (i) above, or is a partnership of which such a person is a partner (CA AIHI, s.BG). It is a criminal offence to act while ineligible. Appointment and removal Auditors are appointed annually (s.CHE CA AIHE), generally, at each annual general meeting. Where a company has passed an elective resolution to dispense with the annual reappointment of auditors, they are, nonetheless, deemed to be re-appointed automatically for each year. The first auditors are usually appointed by the directors or, in default, by the company in general meetings (s.CHE CA AIHE). The first auditors hold office until the conclusion of the first meeting at which accounts are laid, although they can, of course, be re-elected. If auditors are not appointed, or re-appointed, then the Secretary of State may appoint auditors to act (s.CHG(A) CA AIHE). Under the Combined Code on Corporate Governance, a company’s audit committee must be involved in the appointment and dismissal of both the external and internal auditors. Audit committees must have annual procedures to ensure the independence and objectivity of the external auditor which should involve a consideration of all relationships between the company and the firm carrying out the external audit. An auditor may be removed at any time by an ordinary resolution of the company (s.CIA(A)). This does, however, require special notice. Any auditor who is to be removed or not re-appointed is entitled to make written representations and require these to be circulated or have them read out at the meeting (s.CIAA CA AIHE). An auditor may resign at any time (s.CIB CA AIHE). Notice of resignation must be accompanied by a statement of any circumstances that the auditor believes ought to be brought to the attention of members and creditors (payables), or alternatively a statement that there are no such circumstances (s.CID CA AIHE). The company is required to file a copy of the notice with the registrar of companies within AD days (s.CIB CA AIHE). Where the auditor’s resignation statement states that there are circumstances that should be brought to the attention of members, then he may require the company to call a meeting to allow an explanation of those circumstances to the members of the company (s.CIBA(A) CA AIHE). Rights and duties The auditors have the right of access at all times to the company’s books and accounts, and officers of the company are required to provide such information and explanations as the auditors consider necessary (s.CHIA CA AIHE). It is a criminal offence to make false or reckless statements to auditors (s.CHIA CA AIHE). It should be noted that the Companies (Audit, Investigations And Community Enterprise) Act B00D (C(AICE)A) significantly strengthened the power of auditors. Under s.CHIA of the Companies Act AIHE a company’s auditors were entitled to require from the company’s officers such information and explanations as they thought necessary for the performance of their duties as auditors. It always was a criminal offence for an officer of the company to provide misleading, false or deceptive information or explanations. However, it was not an offence for them to fail to provide any information or explanation that the auditors required of them. That anomaly has been remedied by the C(AICE)A as follows:– s.H of C(AICE)A makes it a criminal offence to fail to provide information or explanations required by the auditor;– s. H also entitles the auditor to require information and explanations from a wider group of people than merely the officers of the company. Consequently employees may now be subject to the auditor’s authority;– subsection H(D) makes it an offence for a parent company to fail to take all steps reasonably open to it to obtain the information or explanations which the auditor has required it to obtain from its non-UK subsidiary and those associated with it; and the offence applies also to any officer of the company who knowingly and wilfully authorises or permits the failure;– s.I requires that Directors’ Reports must contain a statement that the directors are not aware of relevant information which has not been disclosed to the company’s auditors. The directors are placed under the duty to ensure that they have taken all the steps they should have taken as a director to make themselves aware of such information and to establish that the auditors are aware of it. It will be a criminal offence to issue a false statement. The stated purpose of s.I is to ensure that each director will have to think hard about whether there is any information that they know about or could ascertain which is needed by the auditors in connection with preparing their report. Auditors are entitled to receive notices and other documents in connection with all general meetings, to attend such meetings and to speak when the business affects their role as auditors (s.CI0 CA AIHE). Where a company operates on the basis of written resolutions rather than meetings, then the auditor is entitled to receive copies of all such proposed resolutions as are to be sent to members (s.CHAB CA AIHE). Auditors are required to make a report on all annual accounts laid before the company in a general meeting during their tenure of office (s.BCE CA AIHE). They are specifically required to report on certain issues: (a) whether the accounts have been properly prepared in accordance with the Act; and (b) whether the individual and group accounts show a true and fair view of the profit or loss and state of affairs of the company and of the group, so far as concerns the members of the company; (c) whether the information in the Directors’ Report is consistent with the accounts presented. Under s.BCG CA AIHE auditors are required to investigate: (a) whether the company has kept proper accounting records and obtained proper accounting returns from branches. (b) whether the accounts are in agreement with the records; and state: (i) whether they have obtained all the information and explanations that they considered necessary; (ii) whether the requirements concerning disclosure of information about directors and officers’ remuneration, loans and other transactions have been met; and rectify any such omissions. The Companies Act places further duties on auditors relating to such issues as: (a) the valuation of non-cash consideration for share allotment by a public company or a company converting to a public company (ss.DD & A0H CA AIHE); (b) purchase or redemption of own shares by payment out of capital (s.AGC CA AIHE); (c) financial assistance for purchase of own shares (s.AEF CA AIHE). Potential liabilities In Caparo Industries plc v Dickman (AII0) company accounts were audited in accordance with the Companies Act AIHE. The respondents, who already owned shares in the company, decided to purchase more shares and take over the company after seeing the accounts. The accounts were inaccurate. The respondents then incurred a loss, which they blamed on the negligently audited accounts. It was held that, when the accounts were prepared, a duty of care was owed to members of the company (that is, the shareholders), but only so far as to allow them to exercise proper control over the company. This duty did not extend to members as individuals and potential purchasers of shares. The onus was clearly on the appellants in these circumstances to make their own indepedent inquiries, as it was unreasonable to rely on the auditors.
第4题:
[判断题]商业银行应当对非机构投资者的风险承受能力进行评估，确定投资者风险承受能力等级，由低到高至少包括一级至三级，并可以根据实际情况进一步细分。
A.正确
B.错误
参考答案:B
第5题:
[单选题]在行政强制执行过程中,行政机关依法作出要求李某履行排除妨碍、恢复原状等义务的行政决定,李某逾期经催告仍不履行,将要造成危害交通安全、造成环境污染或者破坏自然资源的,行政机关可采取下列哪一措施?( )
A.依法加处罚款或者滞纳金
B.以甲为被告提起民事诉讼
C.代履行
D.申请人民法院强制执行
参考答案:C
第6题:
[判断题]拆除杆塔的受力构件前应转换构件承力方式或对其进行补强。（ ）A.正确
B.错误
参考答案:A
第7题:
[单选题]钢轨探伤仪37°探头探测50kg/m钢轨第一螺孔时(声程为200mm),探头入射点移至距轨端35mm左右时,在荧光屏刻度2.5格左右显示轨端( )。
A.顶角反射波
B.螺孔反射波
C.颚部反射波
D.倒打螺孔波
参考答案:C
第8题:
[简答题]ZPW-2000A型无绝缘轨道电路调谐区设备包括什么？参考答案:ZPW-2000A型无绝缘轨道电路调谐区设备包括调谐单元、匹配变压器、防雷单元、空芯线圈、双体防护盒、钢包铜引接线。
第9题: [判断题]
利润表的“其他业务利润”项目，反映企业除主营业务以外的其他业务收入扣除其他业务成本及应负担的费用、税金后的利润，如为亏损，应以“—”号表示。 ( )
参考答案:对
第10题:
[单选题]《铁路旅客运输规程》第三十四条规定，团体旅客办理改签不应晚于开车前（ ）小时。A.2
B.6
C.12
D.48
参考答案:D
第11题:
[单选题]关于胸锁乳突肌,错误的是A.起自胸骨柄前面和锁骨胸骨端
B.位于颈部两侧的浅层
C.位于颈部两侧的深层
D.止于颞骨乳突
参考答案:C
第12题:
[单选题]在工作期间，工作票应始终保留在（ ）手中。A.A.工作票签发人
B.B.工作负责人
C.C.工作许可人
D.D.专责监护
E.略
F.略
参考答案:B
第13题: [多项选择]
处置群体性事件必须坚持“三慎用”原则，“三慎用”是指（）。A. 慎用警力
B. 慎用强制措施
C. 慎用处罚手段
D. 慎用警械和武器
参考答案:A, B, D
第14题:
[多选题]在民事诉讼中，法院可以不经当事人申请而作出处理的有()。A.诉讼中裁定财产保全
B.决定回避
C.裁定移送管辖
D.裁定先予执行
参考答案:ABC
《民事诉讼法》第100条第1款规定，人民法院对于可能因当事人一方的行为或者其他原因，使判决难以执行或者造成当事人其他损害的案件，根据对方当事人的申请，可以裁定对其财产进行保全、责令其作出一定行为或者禁止其作出一定行为；当事人没有提出申请的，人民法院在必要时也可以裁定采取保全措施。所以A项正确。回避的方式有两种：一种是审判人员自行回避，即负责案件的审判人员，认为自己具有回避制度法定情形之一而主动提出回避；另一种是当事人申请回避，即当事人认为审判人员有回避制度法定情形之一的，用口头或者书面形式申请他们退出该案的审理。所以B项正确。第36条规定：“人民法院发现受理的案件不属于本院管辖的，应当移送有管辖权的人民法院，受移送的人民法院应当受理。受移送的人民法院认为受移送的案件依照规定不属于本院管辖的，应当报请上级人民法院指定管辖，不得再自行移送。”所以C项正确。第106奈规定：“人民法院对下列案件，根据当事人的申请，可以裁定先予执行：(一)追索赡养费、扶养费、抚育费、抚恤金、医疗费用的；(二)追索劳动报酬的；(三)因情况紧急需要先予执行的。”所以D项错误。
第15题:
[单选题]下列证据中,( )可以作为对赵某挪用消防器材行为实施行政处罚的证据。A.办案人员张某一人询问违法嫌疑人赵某时制作的询问笔录
B.饭店监控设备拍摄的违法嫌疑人赵某挪用灭火器的录像
C.饭店大堂经理对购买的灭火器数量和型号的陈述
D.购买灭火器的凭证
参考答案:B
第16题:
[多选题]（多选题）. 药品检验人员应培养的三种作风（）A.科学务实的作风
B.严谨细致的作风
C.雷厉风行的作风
D.勇于担当的作风
参考答案:ABC
无
第17题: [简答题]拿破仑描写过骑术不精但有纪律的法国骑兵和当时无疑地最善于单个格斗但没有纪律的
骑兵——马木留克兵之间的战斗，他写道：“两个马木留克兵绝对能打赢三个法国兵，一百个法国兵与一百个马木留克兵势均力敌，三百个法国兵大都能战胜三百个马木留克兵，而一千个法国兵则总能打败一千五百个马木留克兵。”
评析上述材料所体现的唯物辩证法规律以及这一规律对我国在新世纪新阶段进行现代化建设的启示。
参考答案:(1)任何事物都是质和量的统一。骑术不精但有纪律是法国兵的质，善于单个格斗但没有纪律是马木留克兵的质。一定数量的士兵和一定质的士兵构成了士兵的战斗力。
(2)量变引起质变、质变引起量变。三百个法国兵、一千五百个法国兵属于量的变化到一定点时就转化为质的差别，就能战胜和打败三百个和一千五百个马木留克兵。
(3)我国在新世纪新阶段建设分三步走的前二步即2010年和2020年的奋斗目标体现了现代化建设量变过程中的部分质变，包括阶段性部分质变和局部性部质变，实现速度和结构、质量，经济发展和人口、资源、环境相协调，体现了现代化建设的质和量、量变和质变的统一。
第18题:
[判断题]废润滑油含有杂质和水分,回炼性价比不高。A.正确
B.错误
参考答案:B
第19题:
[单选题]防止系统过载起安全作用的是（）。A.件压阀
B.顺序阀
C.安全阀
参考答案:C
第20题:
[判断题]用喷砂法清理隔板时，应将静叶打磨得比较光亮，并且砂粒大风压高为好。A.正确
B.错误
参考答案:B
第21题:
[多选题]根据《消防监督检查规定》(公安部令第120号),在大型群众性活动举办前,对活动现场进行消防安全检查的主要内容有()。
A.临时搭建的建筑物是否符合消防安全要求
B.是否制定灭火和应急疏散预案并组织演练
C.是否明确消防安全责任分工并确定消防安全管理人员
D.活动现场消防设施、器材是否配备齐全并完好有效
参考答案:ABCD
第22题: [单项选择]
输出放大器（末级功放）与一般高功率放大器相比的主要区别是（）。A. 无区别
B. 功率大
C. 通过输出回路以天线作为负载
参考答案:C
第23题:
[单选题]LBB30086 某35kv中性点不接地系统,正常运行时,三相对地电容电流均为10A,当A相发生金属性接地时,A相接地电流为( )。
A.10A;
B.15A;
C.20A;
D.30A。
参考答案:D
第24题:
[判断题]有限空间通风换气可采用自然通风或者机械通风，为提升换气效果，建议用纯氧进行通风换气。（ ）
A.正确
B.错误
参考答案:B
第25题:
[填空题]铁路事故责任分为全部责任、主要责任、（ ）责任、次要责任和同等责任。参考答案:重要
第26题:
[单选题]下列皮试液1ml内含药物剂量错误的是A.青霉素：500U
B.链霉素：250U
C.破伤风：150U
D.细胞色素C：0.75mg
E.普鲁卡因：2.5mg
参考答案:B
第27题: [单项选择]
目前常用项目管理软件有( )。A. 综合进度计划管理软件
B. 合同事务管理软件
C. 费用控制管理软件
D. 综合进度控制管理软件和合同及费用控制管理软件
参考答案:D
第28题:
[判断题]法人机构不可以随意创设权利质押等不规范担保方式。A.正确
B.错误
参考答案:A
第29题:
[填空题]休息日和节假日的前1日可以推迟就寝,时间通常不超过()。参考答案:一小时
第30题:
[单选题]货物装载高度超过（ ）以上或有押运人乘坐的敞车不得苫盖篷布。A.1m
B.1.2m
C.1.5m
D.2m
参考答案:A
第31题:
[单选题]相邻的两死区段之间相隔（ ）米。A.不小于18
B.不大于18
C.不小于16
D.不大于16
参考答案:A
第32题:
[判断题]清筛道床使用的筛子孔径不大于20mm。( )A.正确
B.错误
参考答案:B
第33题:
[多选题]由营销服务人员进行的()、()、()、()、()、智能用电以及综合能源等现场工作。A.业扩报装
B.电能计量
C.用电信息采集
D.用电检查
E.分布式电源作业
参考答案:ABCDE
第34题:
[单选题]下列细菌对青霉素不敏感的是( )A.大肠埃希菌
B.炭疽杆菌
C.白喉杆菌
D.产气荚膜杆菌
E. 溶血性链球菌
参考答案:A
第35题:
[多选题]根据《标准施工招标文件》中的通用合同条款的规定，除专用合同条款另有约定外，在履行合同中发生()之一，应按照规定进行变更。
A.发包人取消了合同中的一项工作，并转包给另一施工单位
B.提高合同中地基基础设计等级
C.改变合同工程的基线位置
D.改变合同中基础工程的施工时间
E.根据工程地基施工现场实际情况，决定增加钢板桩支护结构
参考答案:BCDE
2021/2020教材P259页
“在履行合同中发生以下情况之一时，应按照本条规定进行变更：
（1）取消合同中任何一项工作，但被取消的工作不能转由发包人或其他人实施；
（2）改变合同中任何一项工作的质量或其他特性；
（3）改变合同工程的基线、标高、位置或尺寸；
（4）改变合同中任何以项工作的施工时间或改变已批准的施工工艺或顺序；
（5）为完成工程需要追加的额外工作”，A选项错在转给他人施工。
第36题: [多项选择]
不是脾切除术适应症的是（）A. 泼尼松维持量30mg／天
B. 有糖皮质激素使用的禁忌症
C. 妊娠期
D. 年龄小于两岁
E. 初治病人泼尼松正规治疗6个月无效
参考答案:C, D
第37题:
[单选题]当需要重新打印发票时，应该在( )情况下完成操作。A.车辆完全离开车道
B.车辆行驶到通过线圈
C.任何
D.车辆未触及通过线圈
参考答案:D
第38题:
[单选题]润滑油的黏度越大，油膜强度越高，流动性（ ）。A.越好
B.越差
C.无影响
D.适中
参考答案:B
