第1题:
[填空题]卸煤沟或卸煤孔上应盖有坚固的箅子，卸煤时不准拿掉。箅子的网眼一般应（ ）。参考答案:不大于200×200mm
第2题:
[简答题]供电企业对什么样的欠费用户可以停止供电。欠费停电处理应注意什么？(合计100分)参考答案:供电企业对逾期之日起计算超过30天（共20分），包括电话、书面通知催缴仍不交付电费的用户（共20分），可以按照国家规定的程序停止供电（共20分）。在停电之前，一定要注意向用户派发停电通知书（共20分），通知书应注明停电的时间和停电的原因（共20分）。
第3题:
[单选题]DC-7分机静态时耗电量不大于（ ）。A.10 mA
B.12 mA
C.15 mA
D.20 mA
参考答案:A
第4题:
[单选题]小刘是A. 市D. 区的人民警察。某日,他陪女友在C. 区逛街,发现了一起行政案件。请问,当出现以下哪种情况时,小刘应先依法采取强制措施,再将案件移送C. 区公安机关?
A.商贩黄某与顾客区某正发生争吵,黄某恶言讽刺区某
B.学生李某正在殴打同年级学生夏某,夏某头部流血
C.商贩胡某在上乱丢垃圾,遭到制止后仍不听从
D.行人王某在大街上吸烟,遭到他人劝阻后发生争吵
参考答案:B
第5题: [单项选择]
为阻断母婴传播，对HBeAg阳性母亲所生下的新生儿最好的预防方法是( )A. 应用乙肝疫苗
B. 应用高效价乙肝免疫球蛋白
C. 应用乙肝疫苗+高效价免疫球蛋白
D. 应用丙种球蛋白
E. 应用乙肝疫苗+干扰素
参考答案:C
答案解析:[解析] 乙肝免疫球蛋白(HBIG)适用于已暴露HBV的易感者，尤其对母亲为HBsAg阳性的新生儿。
第6题:
[单选题]计算行李、包裹运价的起码里程为：包裹（ ）千米。A.20
B.100
C.200
D.400
参考答案:B
第7题:
[单选题]依据《中国南方电网有限责任公司电力安全工作规程》,在停电的电气设备上接地(装设接地线或合接地刀闸)前,应( ),验明电气设备确无电压。高压验电时应戴绝缘手套并有专人监护。
A.先验电
B.先装设导体端
C.先验高压
参考答案:A
7.3.1 在停电的电气设备上接地(装设接地线或合接地刀闸)前,应先验电,验明电气设备确无电压。高压验电时应戴绝缘手套并有专人监护。
第8题: [多项选择]
病历摘要：患者女性44岁，主因心悸、气短一月入院。查体：心尖部可闻及随体位变化的舒张期杂音，杂音可随体位变化而变动。超声心动图检查提示心房粘液瘤。心脏粘液瘤的并发症有：（）
A. 体循环栓塞
B. 急性心衰
C. 心律失常
D. DIC
参考答案:A, B, C
第9题: [单项选择]
Questions 18 to 20 are based on the following passage. At the end of the passage, you will be given 15 seconds to answer the questions.
Now listen to the passage.What is the average age of a game player
A. 20.
B. 29.
C. 19.
D. 39.
参考答案:B
第10题: [单项选择]
Kennedy第四类缺失，可摘局部义齿设计时将模型向后倾斜，主要原因是（）A. 制作方便
B. 增加卡环固位力
C. 牙槽嵴丰满，唇侧倒凹过大
D. 使义齿由后向前就位
E. 增加义齿前份基托与余留牙间的间隙
参考答案:C
答案解析:前牙唇侧牙槽嵴倒凹大，模型向后倾斜，以减小唇侧牙槽嵴倒凹，义齿由前向后戴入，且可减小义齿与天然牙的间隙，有利美观。
第11题:
[多选题]对称三相正弦量的特点:( )。A.有效值之和等于0
B.瞬时值之和等于0
C.相量值之和等于0
D.最大值之和等于0
参考答案:BC
第12题:
[单选题] 在非CBTC模式下,列车接近信号机(通常( )米)点亮,行车的主体信号为地面信号。A.900
B.1000
C.1100
D.1200
参考答案:B
第13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14题:
[单选题]根据企业所得税法律制度规定,以下属于免税收入的是( )A.财政拨款收入
B.转让企业债券取得的收入
C.企业购买国债取得的利息收入
D.人民政府将国有资产无偿划入企业
参考答案:C
第15题:
[判断题]( )轴、孔分别与滚动轴承内、外圈配合时,均应优先采用基孔制。A.正确
B.错误
参考答案:B
第16题: [单项选择]
要判断某行业或产业的竞争结构是垄断性的或是竞争性的，一般不需要( )。A. 列出该行业所有的企业，重点考察其中的已上市公司
B. 列出该行业大型的企业，重点考察其中的已上市公司
C. 研究行业中各家公司所占的市场份额及变化趋势
D. 研究该行业中企业总家数的变化趋势
参考答案:B
答案解析:[解析] 判断某行业的垄断/竞争特性时，首先需要列出该行业所有的企业，重点考察其中的已上市公司；其次需要研究各家公司所占的市场份额及变化趋势、该行业中企业总家数的变化趋势等。
第17题:
[多选题]哪些是血浆置换常见的并发症（ ）。A. 过敏反应
B. 出血倾向
C. 心律失常
D. 低血压
E. 高血压
参考答案:ABCD
第18题: [填空题]
车钩（）是一个吸能元件，可缓和并衰减机车与列车间的冲击与振动。参考答案:缓冲器
第19题: [单项选择]
患者男，16岁，反复左膝关节肿痛5年，曾于当地医院行抽液治疗。5年来上述症状反复发作，未系统诊治。无腰背痛，无皮疹，无排尿及排便异常。查体：左膝关节肿胀，有触痛，局部皮温高，浮髌试验阳性。行骶髂关节CT检查示双侧骶髂关节可见局限性硬化、侵蚀，关节间隙正常。该疾病的肺部受累通常表现为（）
A. 胸腔积液
B. 肺间质纤维化
C. 右肺上叶纤维化
D. 肺炎
E. 肺动脉高压
F. 肺部占位
参考答案:C
第20题: [单项选择]
道路货物运输经营者不按照规定携带《道路运输证》的，由县级以上道路运输管理机构责令改正，处警告或者（）的罚款。
A. 20元以上200元以下
B. 50元以上100元以下
C. 20元以上100元以下
D. 20元以上50元以下
参考答案:A
第21题: [多项选择]
广告最基本的心理功能是( )。A. 诱导消费
B. 沟通信息
C. 创造形象
D. 启发购买欲
参考答案:B
第22题:
[单选题](66399)铁路运输企业在其生产活动中需要实现的三个目标是( )。(1.0分)A.国家目标、社会目标、企业目标
B.拉快跑目标、安全正点目标、提高收入目标
C.搞好运输目标、优质服务目标、确保安全目标
D.安全目标、经济目标、生产目标
参考答案:C
第23题:
[判断题]不间断电源主机设备断电检修前，应先确认负荷已经转移或关闭。A.正确
B.错误
参考答案:A
第24题:
[判断题]( )B747型飞机上舱门的地面方式指示灯的英文标识为 “BA√√ERY √ES√”。
A.正确
B.错误
参考答案:B
第25题:
[单选题]允许有较大倾角,并能传递较大扭矩的接轴是( )。A.弧形齿接轴
B.万向接轴
C.梅花接轴
参考答案:C
第26题:
[多选题]禁止使用有（ ）的带电作业装备、工具。A.受潮
B.损伤
C.变形
D.失灵
参考答案:ABCD
第27题: [填空题]
已知[*]是[*]的极值点，则a=______.参考答案:B
答案解析:[精析精解] ∵f’(x)=acosx+cos3x[*]0，将[*]代入. 即[*]
∵a=2.
第28题: [单项选择]
If you need a transfusion, the best and safest blood for you is ______.
A. type AB
B. exactly the same type as yours
C. a mixture of salt, plasma and type O
D. type A
参考答案:B
答案解析:参见第二段。
第29题:
[判断题]《高速铁路无砟轨道线路维修规则》规定：道岔区轨距、支距应通过更换不同规格轨距块、缓冲调距块进行调整。
A.正确
B.错误
参考答案:A
第30题:
[单选题]在《输变电工程无人机航空摄影测量技术应用导则》中，对城市和陡峭山区等容易产生阴影的地区航摄宜选择当地（ ）前后进行摄影。
A.日出
B.日落
C.夜晚
D.正午
参考答案:D
第31题:
[判断题]《铁路旅客运输规程》中规定因承运人过错造成的随身携带物品损失有权要求承运人赔偿。A.正确
B.错误
参考答案:B
第32题: [单项选择]
以下关键字中，不能定义变量的是（）A. Declare
B. Dim
C. Public
D. Private
参考答案:A
第33题:
[单选题]单选题:获得安全培训合格证的安全管理人员每年进行合格证复审并参加复审安全培训,培训学时为( )小时。
A.8
B.16
C.24
D.32
参考答案:A
第34题:
[单选题]依据《中国南方电网有限责任公司电力安全工作规程》(Q/CSG 510001-2015)第6.1.1条规定:工作流程不包括哪个环节( )。
A. 现场勘察
B. 现场监察
C. 工作票组织
D. 工作转移
参考答案:B
第35题: [单项选择]
最能体现不伤害原则的是（）A. 医生为患者选用疗效相当但价格低廉的药物
B. 医生为患者提供完全、真实的信息，供其选择表态
C. 医生使用艾滋病患者病情资料时，应做隐去姓名等处理
D. 医生诊断时应考虑病人的各方面因素
E. 医生治疗时应努力使病人受益
参考答案:A
第36题: [单项选择]
施工企业固定资产盘亏；处置固定资产、无形资产的净损失；债务重组损失；计提的无形资产、固定资产及在建工程的减值准备；罚款支出；非常损失等支出属于( )。
A. 资本性支出
B. 投资性支出
C. 期间费用支出
D. 营业外支出
参考答案:D
答案解析:按照企业财务制度的规定，下列支出不得列入产品成本：
(1)资本性支出：如施工企业为购置和建造固定资产、无形资产和其他长期资产而发生的支出，这些支出效益涵盖若干个会计年度，在财务上不能一次列入
第37题:
[多选题]某化肥厂长期排污，该地域内两个村庄几年来多人患有罕见的严重疾病，村民欲提起民事诉讼。根据《环境保护法》的规定，下列选项正确的有()。
A.因环境污染引起的民事诉讼时效为2年
B.受害村民有权对该厂提起民事诉讼
C.环境污染民事责任的归责原则实行公平责任原则
D.本案由化肥厂承担其排污行为和损害结果之间是否存在因果关系的举证责任
参考答案:BD
因环境污染引起的民事诉讼时效为3年，A项错误；该村受害村民有权对该厂提起民事诉讼，B项正确；环境污染民事责任的归责采用无过错责任原则，C项错误；因环境污染提起的诉讼，采用举证责任倒置，因此由化肥厂负举证责任，D项正确。本题答案为BD。
第38题: [单项选择]
煤层的顶板和底板多是由（）构成的。A. 砾岩
B. 砂岩
C. 页岩
D. 泥岩
参考答案:C
