第1题: [单项选择]
()的指甲做水晶甲时应注意指托板的上法,以免伤到指芯。A. 病变指甲
B. 严重灰指甲
C. 严重霉变指甲
D. 指芯外露
参考答案:D
第2题:
[单选题]按照《生产安全事故报告和调查处理条例》规定,自事故发生之日起()日内,事故造成的伤亡人数发生变化的,应当及时
补报。
A.A.10
B.B.20
C.C.30
D.D.15
参考答案:C
第3题: [多项选择]
产品的研究与开发方式包括()。A. 独立研究开发方式
B. 共同研究开发方式
C. 委托研究开发方式
D. 广泛征集开发方式
E. 技术引进方式
参考答案:A, B, C, E
第4题:
[多选题]起重机司机在操作中应做到以下几点()。A.安全检查
B.信号确认
C.状态判断
D.精心操作
参考答案:ABCD
第5题:
[多选题]教授治校理念所包含的内容有( )。A. 校长任用
B. 教师的聘任
C. 人事的任免
D. 学校的发展战略
参考答案:ABCD
知识点: 教授治校理念替换成
第6题:
[判断题]造成10人以上30人以下死亡为重大事故。A.正确
B.错误
参考答案:A
第7题: [单项选择]
房地产开发企业三级资质房屋建筑面积累计竣工()万平方米以上。A. 20
B. 15
C. 10
D. 5
参考答案:D
第8题:
[单选题]212. 水力活塞泵采油参数中调整方便的是( )。A.活塞直径及冲程
B.冲程及冲速
C.活塞直径及冲速
D.冲速及排量
参考答案:D
第9题:
[单选题]济南轨道交通第二期建设规划,共建设()条线路。A.A、4
B.B、5
C.C、6
D.D、7
参考答案:C
第10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11题:
[单选题]附子毒性作用的成分是(A.去甲乌药碱
B.乌头碱
C.消旋去甲乌药碱
D.氯化甲基多巴胺
参考答案:B
第12题:
[填空题]宽带场景攻坚中的一套一包,“一套”指( ),卖点:( )”,卖点:( ),送共享副卡、送共享流量。
参考答案:指全家享爱家套餐|1人办理全家共享语音、流量、宽带,针对全家享新装宽带,主打“(一一加两送送|免费添加家庭V网V网
第13题: [单项选择]
砂轮机应配有支承加工件的托架,工件托架应坚固和易于调节,当砂轮磨损时,工件托架应能调整,并使工件托架和砂轮圆周表面的最大间隙仍可保持在()以内。
A. 3mm
B. 5mm
C. 2mm
参考答案:C
第14题: [填空题]
光栅式电子秤中常采用的是().参考答案:长光栅
第15题:
[多选题] 下列罪名中可能构成特别累犯的是:( )A. 恐怖活动犯罪
B. 危害国家安全罪
C. 诈骗罪
D. 黑社会性质组织犯罪
参考答案:ABD
第16题:
[单选题]综合视频监控系统中,在图像逆行检测时应能检测到不小于所占显示画面的( )的运动目标。A.1%
B.2%
C.3%
D.5%
参考答案:A
第17题:
[单选题]下列不属于化学爆炸的是( )。A.炸药
B.可燃气体
C.粉尘爆炸
D.液化气钢瓶
参考答案:D
第18题: [单项选择]
组成蛋白质的基本单位是______。A. L-α-氨基酸
B. L-β-氨基酸
C. D-α-氨基酸
D. D-β-氨基酸
参考答案:A
答案解析:L-α-氨基酸是构成自然界蛋白质的基本结构单位。我们一般说的20种氨基酸是蛋白质常见氨基酸,从原核生物到真核细胞,它们的蛋白质组成单元是相同的,都是这20种氨基酸,均为L-氨基酸,除脯氨酸外都含有α-
第19题: [单项选择]
五味子的药理作用不包括()A. 保肝
B. 调节大脑皮层兴奋与抑制过程
C. 催吐
D. 调节免疫功能
E. 抗氧化
参考答案:C
第20题: [判断题]
事前监督是指监督主体在公安机关及其人民警察执法工作之前依法进行的监督。( )参考答案:对
第21题:
[判断题]( )采用全控件构成的直流PWM调速系统,具有线路简单,调速范围宽,动态性能好,能耗低,效率高,功率因数高等优点。
A.正确
B.错误
参考答案:A
第22题:
[单选题]电气设备试验必须在绝缘垫或干燥的绝缘物上进行,工作人员不得少于( )人。A.2
B.3
C.4
D.5
参考答案:A
第23题:
[单选题]测量橡塑绝缘电缆的外护套绝缘电阻是为了判断()。A.电缆发热故障
B.击穿故障
C.外护套破损受潮故障
D.内衬层破损受潮故障
参考答案:C
第24题:
[多选题] 基层单位梳理逃犯时,应该首先梳理的是()。A. 外省立外省逃犯
B. 本辖区立的逃犯
C. 部级督办逃犯
D. 外省立本辖区的逃犯
参考答案:BD
第25题:
[多选题]遇有()和货物列车列尾装置灯光熄灭等情况,应通知接车站。A.超长
B.超限列车
C.制动力部分切除的动车组列车
D.单机挂车
参考答案:ABCD
第26题: [单项选择]
肾盂肾炎患者出现的蛋白尿是()A. 肾小球蛋白尿
B. 肾小管蛋白尿
C. 混合性蛋白尿
D. 溢出性蛋白尿
E. 组织性蛋白尿
参考答案:B
第27题: [单项选择]
上述各项,“气之主”是指()A. 心
B. 肺
C. 脾
D. 肾
参考答案:B
第28题: [单项选择]
左上肺叶中心型肺癌手术探查时发现下列哪种情况则必须作左全肺切除()A. 肿瘤侵犯气管隆突
B. 肿瘤侵犯左主支气管
C. 肿瘤浸犯左上肺静脉心房入口处
D. 肿瘤侵犯左肺动脉主干
E. 以上都是
参考答案:E
第29题:
[判断题] TSG08.-201.7.《特种设备使用管理规则》可将热水锅炉改为蒸汽A.正确
B.错误
参考答案:B
第30题: [单项选择]
La météo annonce qu’il _____ .
A. a plu
B. pleuvait
C. pleuvra
D. pleut
参考答案:C
第31题: [单项选择]
黎族女子盛装时,戴项圈、手镯、脚环、耳环等,有些妇女耳环多且重,耳根下垂至肩称()。A. 大耳
B. 长耳
C. 儋耳
D. 福耳
参考答案:C
第32题: [填空题]
使用局部通风机的掘进工作面,不得停风;因检修、停电等原因停风时,必须(),()。参考答案:撤出人员、切断电源
第33题:
[单选题]TMS系统中有关告警的描述,正确的是( )。A.告警操作台中未确认的告警存储在系统的内存库
B.告警确认后只存储在物理数据库
C.告警影响业务主要有业务中断和业务半中断两种
D.告警对象不包括槽位、端口等
参考答案:A
第34题:
[多选题]电能计量装置做现场校验或一次通电时,应事先通知( )和其他有关人员,并由( )或其指派专人到现场监视,方可进行。
A.运维负责人
B.运维人员
C.工作负责人
D.工作监护人
参考答案:BC