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[单项选择]下列税收原则中不属于亚当·斯密的税收原则的是( )。
A. 平等原则
B. 确实原则
C. 便利原则
D. 社会公平原则

参考答案:D
答案解析:[解析] 亚当·斯密的税收原则包括平等原则、确实原则、便利原则和最少征收费用原则。社会公平原则是瓦格纳的税收原则。

热门试题:

第1题: [单项选择]在下列组织机构形式中,具有集中领导、职责清晰,但各职能部门之间的横向联系差、信息传递路线长等特点的是( )组织机构形式。
A. 直线制
B. 职能制
C. 直线职能制
D. 矩阵制
参考答案:C

第2题:
[简答题]实行企业年金后,企业如遇到经营亏损、重组并购等当期不能继续缴费的情况,应当如何处理?
参考答案:实行企业年金后,企业如遇到经营亏损、重组并购等当期不能继续缴费的情况,经与职工一方协商,可以中止缴费。不能继续缴费的情况消失后,企业和职工恢复缴费,并可以根据本企业实际情况,按照中止缴费时的企业年金方案予以补缴。补缴的年限和金额不得超过实际中止缴费的年限和金额。
根据《企业年金办法》第十六条规定。
命题单位:养老保险司

第3题:
[多选题]每个变电站精益化管理自评价工作时间根据变电站规模不少于( )。
A.1周
B.2周
C.1至2周
D.2至3周
参考答案:C


第4题:
[单选题]防护中使用的移动停车信号是( )。
A.昼间——红色方牌;夜间——柱上红色灯光
B.昼间——黄色方牌;夜间——柱上黄色灯光
C.昼间——绿色方牌;夜间——柱上绿色灯光
D.作业标和减速地点标
参考答案:A


第5题: [单项选择]
(1)同学们一致同意 (2)班上组织周末去野炊 (3)有人提议去跳舞 (4)同学们另作安排 (5)周末下大雨
A. 2―1―3―5―4
B. 2―5―4―3―1
C. 5―4―3―1―-2
D. 5―2―4―3―1
参考答案:B
答案解析:[解析]本题涉及5件事,讲述了因为下雨所以不能按原计划去野炊,只好另作安排,然后有人提议跳舞得到大家响应这一事件的变化过程,对照选项,只有B符合此推理,故正确答案为B。

第6题:
[单选题]事故调查期限自事故发生之日起计算一般事故的调查期限为( )。
A.5日
B.7日
C.10日
D.15日
参考答案:C


第7题:
[单选题]“两书一表”的实施,规范了基层HSE管理工作,提高了员工()的能力,有效地避免了各类事故的发生。
A.现场管理技能和组织抢险能力
B.现场操作技能和识别防范风险
C.现场组织能力和识别操作风险
D.现场组织能力和组织抢险能力
参考答案:B


第8题:
[单选题]带电环境下,侦察前行时,应手背向内,不得背靠墙体裸露电线,防止电线绝缘层烧毁老化引发触电。
A.正确
B.错误
参考答案:B
《消防救援队伍作战训练安全手册》第三章第十七条:带电环境下,侦察前行时,应手背向外,不得背靠墙体裸露电线,防止电线绝缘层烧毁老化引发触电。

第9题: [单项选择]
某男,26岁,工人,右指头肿胀疼痛7天,呈蛇头状肿,皮色掀红,疼痛剧烈,手指下垂时加重。伴恶寒发热头痛。透光试验见指头腹侧有一豆状黑色点。诊断为蛇头疔,外治宜
A. 金黄膏外敷
B. 鲜猪胆汁外敷
C. 切开引流
D. 10%黄柏液湿敷
E. 白玉膏外敷
参考答案:C

第10题: [单项选择]
对建立良好的程序设计风格,下面描述正确的是 ( )
A. 程序应简单、清晰、可读性好
B. 符号名的命名只要符合语法
C. 充分考虑程序的执行效率
D. 程序的注释可有可无
参考答案:A
答案解析:[解析] 程序设计应该简单易懂,语句构造应该简单直接,不应该为提高效率而把语句复杂化。

第11题:
[单选题]安全工器具宜存放在温度为( )℃、相对湿度为( )以下、干燥通风的安全工器具室内。
A.-15~+35;80%
B.-25~+35;80%
C.-15~+30;60%
D.-25~+30;60%
参考答案:A
《电力安全工作规程 线路部分》 Q/GDW 1799.2—2013

第12题:
[多选题]测量线路的绝缘电阻时,应()
A.使用2500V及以上的摇表
B.线路已从两端断开并且无人在线路上工作
C.取得许可并先通知对侧
D.线路上有感应电压时,应将相关线路同时停电
参考答案:BCD


第13题:
[单选题]中间件检修前,应备份( )。
A.配置文件
B.业务数据
C.运行参数
D.日志文件
参考答案:A


第14题: [单项选择]
Windows系统的快捷方式确切的含义是()。
A. 特殊文件夹
B. 特殊磁盘文件
C. 各类可执行文件
D. 指向某对象的指针
参考答案:D
答案解析:

Windows系统的快捷方式一般在桌面上创建,这样双击图标就可以启动程序,方便用户使用。快捷方式确切的含义是指向某对象的指针。



第15题: [简答题]
孙某8岁丧父,与母亲一起生活。后其母亲与邓某相爱,并商定在春节时结婚。孙某因怀念其亲生父亲,因而对邓某怀恨在心。一天,在其母留邓某在家吃饭时,孙某假装给邓某盛饭,将其事先准备好的一包剧毒农药拌入饭中。邓某吃饭后在午睡时毒发身亡。经查,孙某在作案时仅差2天就满14周岁。 问:孙某的行为是否构成犯罪
参考答案:
答案解析:本案中,孙某的投毒行为不构成犯罪。根据我国《刑法》第十七条规定,不满14周岁的未成年人属于完全不负刑事责任的年龄阶段,对于其所实施的危害社会的行为一律不追究刑事责任,而无论其所实施的行为的性质和类型。

第16题:
[判断题]查库完毕,各检查人员均应登记《查库登记簿》并留存查库工作底稿,由查库人员、库管人员、法人单位业务主管签字以备查考。
A.正确
B.错误
参考答案:B


第17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18题:
[单选题]( )不能购买学生票。
A.新生入学
B.小学生
C.应届毕业生
D.转学
参考答案:D
《铁路旅客运输规程》

第19题: [单项选择]
下列不属于法律事实构成引起法律关系变化的是()。
A. 甲立遗嘱后死亡发生的遗嘱继承
B. 限制行为能力人为超越其年龄和智力的行为经其父同意
C. 甲开车撞到乙致乙死亡而产生的侵权行为
D. 甲先于其父死亡、甲父死亡,甲子代位继承甲父遗产
参考答案:C

第20题:
[多选题]适用扑灭电器设备火灾有( )灭火。
A.化学泡沫
B.CO2
C.干粉
D.1211
参考答案:BCD


第21题:
[多选题]用于个人质押贷款的未到期权利凭证包括()。
A.定期储蓄存单;
B.凭证式国债;
C.储蓄国债;
D.理财产品。
参考答案:ABCD


第22题: [填空题]
化学的纯萘
参考答案:24(2902.9020)

第23题: [单项选择]
某县公安局接报将正在某度假村嫖娼的外地游客抓获,游客自称吴某某,民警多方查证亦无法落实其真实身份。对此案件,公安机关的正确做法是()
A. 必须查明其身份后再行处理
B. 按其自报姓名处理,但须贴附照片并在相关法律文书中注明
C. 按其自报姓名并贴附照片处理,无需在文书中注明
D. 按其自报姓名处理,并在相关文书中注明,无需贴附照片
参考答案:B

第24题:
[判断题]晶闸管和二极管一样具有单向导电型,但是晶闸管的导通要受到控制极上的控制电压的控制。( )
A.正确
B.错误
参考答案:A


第25题:
[单选题]无线电波遇到某些障碍物时,同样能绕过障碍物继续向前传播,这种现象称为()。
A.衍射
B.绕射
C.反射
D.折射
参考答案:B


第26题:[单选题]2.449.第449题
路由器网络层的基本功能是()。
A.配置IP地址;
B.寻找路由和转发报文;
C.将MAC地址解析成IP地址;
D.将IP地址解析成MAC地址。
参考答案:B
路由器配置查看和备份

第27题:
[单选题]急性会厌炎的治疗下列不正确的描述是 ( )
A.会厌脓肿形成者需切开排脓
B.呼吸困难明显者应行气管切开
C.进食困难者静脉补液支持治疗
D.全身应用足量抗生素和糖皮质激素
E.给予糖皮质激素雾化吸入
参考答案:E


第28题:
[多选题]下列亚低温治疗的叙述,正确的是: ( )
A.亚低温是浅低温36~34℃和中低温34~26℃的简称
B.亚低温是指应用药物和物理的方法使病人体温降低至36~26℃
C.亚低温治疗时应监护循环系统、呼吸系统及体温
D.亚低温治疗时应给予生活护理
E.亚低温治疗时应监测降温毯使用过程中的参数
参考答案:ABCDE


第29题:
[单选题]依据《国家电网公司输变电工程施工工艺标准库(2016年版)》要求,消防给水不同管径的管道焊接,管道对口焊缝上不得开口焊接支管,焊口距支吊架的距离不得小于(____)mm 。
A.80;
B.100;
C.50;
D.90;
参考答案:B


第30题:
[填空题] CTCS-2级列控系统,车站列控中心与车站计算机联锁或6502电气集中、CTC或()进行接口。
参考答案:TDCS


第31题:
[单选题]生产经营单位的从业人员有权了解其作业场所和工作岗位存在的( )、防范措施及事故应急措施,有权对本单位的安全生产工作提出建议。
A.危害因素
B.事故
C.危险源
D.重大危险源
参考答案:A


第32题:
[判断题]辐射传热无须中间介质。( )
A.正确
B.错误
参考答案:A


第33题: [单项选择]
塑料止水带是利用弹性体材料具有的弹性变形特性在建筑构造接缝中起到作用()。
A. 防漏、堵漏
B. 排除空气
C. 防漏、防渗
D. 填充空隙
参考答案:C

第34题: [单项选择]
1948年12月1日,中国人民银行组建的基础不包括()。
A. 华北银行
B. 北海银行
C. 西北农民银行
D. 交通银行
参考答案:D

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