第1题:
[判断题][T]A-C-C-002 5 1 2水准尺常见的形式有卷弯尺和塔尺两种。
A.正确
B.错误
参考答案:B
第2题:
[判断题]林状回波的来源是工件中的密集缺陷A.正确
B.错误
参考答案:B
第3题: [多项选择]
子样、总样、批、采样单元中，说法正确的有（）A. 采样器具操作一次取得的一份样叫子样
B. 总样是子样合并而成
C. 批是需要进行整体性质测定的一个独立的煤量
D. 一批作为一个采样单元
参考答案:A, B, C
第4题: [单项选择]
男性，60岁。咳嗽，活动后气促1年，胸片示双下肺外带网状影，最可能是A. 特发性肺纤维化
B. 肺泡蛋白沉积症
C. 结节病
D. 肺结核
参考答案:A
第5题:
[单选题]68． 法人客户透支业务额度原则上不超过客户营运资金总量的（ ）。A. 20%
B. 30%
C. 35%
D. 40%
参考答案:B
第6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7题:
[多选题] 列车遇到( )、( )等危及行车安全的突发情况时,司机应立即采取应急性安全措施,并立刻通知追踪列车、邻线列车及邻近车站。
A. 倒树
B. 落石
C. 线路塌方
D. 道床冲空
参考答案:CD
第8题: [名词解释]
补彩参考答案:
补彩为挽救彩病的一种方法，即在瓷彩剥落的部分，补加色彩。如古瓷上的金彩最易剥落，其中许多就是由后人重新补上的。
第9题:
[单选题]转辙机速动片与启动片间隙的综合指标是( )。A.0.3～1.7mm
B.0.5～1.7mm
C.0.3～2mm
D.0.5～2mm
参考答案:D
第10题:
[单选题]导航中选项卡式布局，根据表现形式可以分为( )A.内嵌式和弹出式
B.界面上分和界面下方
C.浮动式和固定式
D.滑块式和按钮式
参考答案:D
第11题: [多项选择]
收益性物业估价的收益法又称( )。A. 收益资本化法
B. 收益还原法
C. 收益成本法
D. 收益交易法
E. 市场法
参考答案:A,B
第12题: [单项选择]
在思维创新的准备阶段，关键是（）参考答案:B
答案解析:
【考点】结合实践，善于创新
【分析】注意题干强调的是思维创新的准备阶段的“关键”。
【点评】难度适中。
第13题: [简答题]
简述炉膛负压偏低的调节方法参考答案:
（1）开大烟道挡板
（2）减少燃油供量
（3）吹灰并进行炉体堵漏
第14题: [多项选择]
按照规定公式，若要计算会员T日清算应收(付)金额，可能涉及（ ）项目。A. 派息款
B. 交易经手费
C. 印花税
D. 配股扣款
参考答案:A, B, C, D
第15题:
[判断题]改、扩建工程现场釆用临时施工电源的，当使用站内检修电源时，应在生活区电源箱内引出。搭接电源应办理工作票。
A.正确
B.错误
参考答案:B
第16题:
[判断题]最高运行速度120km/h及以上的客车应采用密接式车钩，安装客车行车安全检测系统。A.正确
B.错误
参考答案:B
第17题:
[判断题]站内的道岔及股道，应由工务部门会同电务部门、车站共同统一顺序编号。 ( )
A.正确
B.错误
参考答案:A
第18题: [单项选择]
下列哪项中的民俗均与端午节有关( )A. 剪窗花、踏青、燃放灯火、放风筝
B. 饮菊花酒、赏月、佩茱萸、猜灯谜
C. 赏菊花、放孔明灯、插柳、贴春联
D. 饮雄黄酒、吃粽子、赛龙舟、插菖蒲
参考答案:D
答案解析:[解析] 本题考查人文常识。农历五月初五，是中国民间的传统节日——端午节，它是中华民族古老的传统节日之一。关于端午节的由来，说法甚多，而纪念屈原之说，影响最广最深，占据主流地位。端午节的民俗包括：吃粽
第19题:
[多选题]当验明检修的低压配电线路、设备确已无电压后，至少应采取以下措施之一防止反送电：（ ）。A.装设遮栏
B.所有相线和零线接地并短路
C.绝缘遮蔽
D.在断开点加锁、悬挂“禁止合闸，有人工作！”或“禁止合闸，线路有人工作！”的标示牌
参考答案:BCD
第20题:
[多选题]当旅游团一天的旅游活动结束后,地陪应在返回饭店的途中对当天参观游览的内容做( )。
A.全面回顾
B.简要小结
C.必要补充
D.系统总结
E.解惑释疑
参考答案:BCE
第21题:
[单选题]高压验电器一般每( )试验一次。A.1个月
B.3个月
C.6个月
参考答案:C
第22题:
[多选题] 咨询或建议性乘客事务处理原则。( )A.首问责任制
B.首诉责任制
C.现场处理原则
D.乘客满意原则
参考答案:ACD
第23题:
[单选题]可以帮助外伤性截瘫病人建立自律性膀胱的护理措施是A.多饮水
B.每3天更换一次导尿管
C.必要时膀胱冲洗
D.定时变换体位，抬高床头
E.持续导尿2周后改为定时开放导尿管
参考答案:E
外伤性截瘫病人早期应留置尿管持续引流，2～3周后定时开放，每4～6小时开放1次，平时夹闭，以使膀胱充盈，防止膀胱萎缩及感染，并训练自律性膀胱。17～
第24题: [单项选择]
某大型百货商场库存新到一批商品，按期望获得60%的利润来定价，结果销售掉80%的商品，商场看到行情较好，决定开始提价销售，这样所获得的全部利润，是原来所期望的利润1．2倍。那么，商场后来的价格是原来的（）倍？
A. 1.475
B. 1.425
C. 1.525
D. 1.375
参考答案:D
第25题: [单项选择]
血清降钙素增高见于（）A. 乳头状癌
B. 滤泡状癌
C. 髓样癌
D. 未分化癌
E. 腺瘤癌变
参考答案:C
第26题:
[单选题]( )是我国根本政治制度。A.人民代表大会制度
B.政治协商制度
C.民族区域自治制度
D.基层民主制度
参考答案:A
第27题:
[单选题]下列说法正确的（ ）。A.物体运动快，它的加速度一定大
B.物体的速度变化大，它的加速度一定大
C.物体的速度变化快，它的加速度一定大
D.物体的速度为零，它的加速度一定为零
参考答案:C
第28题:
[单选题]动火工作票一般至少一式三份，一份由工作负责人收执、一份由（）收执、一份保存在安监部门（或具有消防管理职责的部门）（指变电站一级动火工作票）或动火部门（指变电站二级动火工作票）。
A.运维许可人
B.动火执行人
C.消防监护人
D.技术负责人
参考答案:B
第29题:
[多选题]求职信写作需要具备的要素有（ ）A.格式正确
B.求职意愿表示明确
C.内容简洁，层次清楚
D.展示个性和特长
E.富有说服力
参考答案:ABCDE
第30题:
[判断题]两只阻值相同的电阻串联后其阻值等于两只电阻阻值其中之一的二分之一。 A.正确
B.错误
参考答案:B
第31题:
[单选题]中国人民警察（）是人民警察的象征和标志。A.警徽
B.警旗
C.警歌
D.荣誉胸章
参考答案:A
第32题: [单项选择]
使用FORMAT命令加参数S，在硬盘上不会产生的文件是（）。A. COMMAND.COM
B. IO.SYS
C. AUTOEXE.BAT
D. MSDOS.SYS
参考答案:C
第33题: [简答题]
啊，我年青的女郎！
我想我的前身
原本是有用的栋梁，
我活埋在地底多年，
到今朝总得重见天光。写出“我”的双重身份和“重见天光”的双重寓意。
参考答案:
“我”的双重身份：炉中煤、栋梁。
“重见天光”双重寓意：一是象征诗人的爱国感情长期埋藏在心底，只有到了“五四”以后，这股激情才得以喷发；二是象征被封建主义束缚了几千年的中华民族，直到“五四”革命运动以后，才焕发出真正的青春活力。
第34题:
[填空题]某调节阀的工作温度为400℃，其上阀盖形式应选择为（ ）。参考答案:散热型
第35题: [多项选择]
组织旅客运输的方针和原则是（）。A. 以“保证安全第一，提高工作效率，争取飞行正常”为方针
B. 以“保证安全第一，改善服务工作，争取飞行正常”为方针
C. 以“保证重点、照顾一般、方便旅客”为原则
D. 以“保证一般、照顾重点、方便旅客”为原则
参考答案:B, C
第36题:
[多选题]各级主官对本单位的安全管理全面负责，履行下列职责：( )A.执行安全管理法规制度和上级安全管理指示；
B.掌握本单位风险点、危险源分布等安全管理情况；
C.建立健全安全管理责任制；
D.领导安全教育、安全训练和安全基础建设；
E.领导事故预防和处理工作；
F.组织协调和解决安全管理中的其他重大问题。
参考答案:ABCDEF
