第1题:[判断题]全身中毒性毒剂又称失能性毒剂。( )
A.正确
B.错误
参考答案:B
第2题: [单项选择]窝沟封闭酸蚀所选用磷酸的浓度是（）
A. 10%～20%
B. 20％～30%
C. 30%～40%
D. 40%～50%
E. 50%～60%
参考答案:C
答案解析:学者们进行了大量的实验室与临床研究来确定酸蚀剂的种类与浓度，目的是要达到使釉质表面脱矿均匀，与树脂的结合力最强。研究结果表明30%～40%的磷酸使釉质表层丧失最小而酸蚀树脂突深度最大。所以，正确答案是
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:[填空题]局控Ⅰ类天窗维修作业计划，各设备管理单位均须按规定在<--NRC-->上登记，并经车站值班员申请，列车调度员按规定发布调度命令后，方可组织实施。
参考答案:《行车设备施工登记簿》
第5题:[单选题]互联网金融要以（ ）为导向。
A.服务实体经济
B.符合宏观调控
C.市场
D.金融稳定
参考答案:C
【考点】互联网金融发展与管理。互联网金融要以市场为导向，遵循服务实体经济、服从宏观调控和维护金融稳定的总体目标。
本题知识点：互联网金融发展与管理,
第6题:[单选题]触电急救，当采用胸外心脏按压法进行急救时，伤员应仰卧于（ ）上。
A.柔软床垫
B.硬板床或地
C.担架
D.弹簧床
参考答案:B
第7题:[单选题] 第五套人民币10元纸币安全线包含的防伪措施( )。
A.全息、磁性、开窗
B.磁性、荧光、开窗
C.全息、荧光、开窗
D.变色、磁性、动态
参考答案:A
第8题: [单项选择]“通过强调两种事物之间的差别，以表示拒绝”的逻辑方法是（）
A. 类比法
B. 对比法
C. 比喻法
D. 区别法
参考答案:D
第9题: [单项选择]患儿，女，2岁。因语言、运动发育迟缓就诊。患儿9个月会坐，现刚会站，尚不会说话。体检：身长70cm，表情呆滞，皮肤粗糙，眼睑肿，眼距宽，鼻梁低，舌大且厚，伸出口外，心率80次/分，心音较低，双肺呼吸音清，腹膨隆，有脐疝，四肢短粗，为明确诊断，应选择下列哪项检查
A. 染色体核型分析
B. 血清T3、T4、TSH测定
C. 尿三氯化铁试验
D. 药物刺激GH释放试验
E. 骨骼X线检查
参考答案:B
第10题: [简答题]偏心配水堵塞结构是什么？
参考答案:
主要由主体、打捞杆、压盖、支撑座、凸轮、密封段水嘴、液网罩等组成。
第11题:[单选题]单机挂车的辆数，线路坡度不超过12‰的区段，以（）辆为限
A.10
B.15
C.5
D.20
参考答案:A
第12题: [单项选择]在楔块夹紧机构中，楔块的斜面升角应（）摩擦角。
A. 大于
B. 小于
C. 等于
D. 大于或小于
参考答案:B
第13题:[单选题] "50kg/m钢轨轨底宽度为( )。
A.114mm
B.132mm
C.150mm
D.148mm"
参考答案:B
第14题:[多选题]076评价烟草种子质量及质量分级的指标很多，但主要以（）指标为依据。
A.品种纯度
B.种子净度
C.种子发芽率
D.种子含水量
参考答案:AB
第15题:[单选题]3岁儿童突然恶心、呕吐，口腔有金属味，腹痛、烦躁，并伴有呼吸和脉搏增快，惊厥。最可能的诊断是( )
A.细菌性食物中毒
B.急性胃肠炎
C.痢疾
D.急性铅中毒
E.异物进入气管
参考答案:D
第16题:[单选题]正压式空气呼吸器的正常使用温度为-30℃~()_℃。
A.20
B.60
C.100
D.250
参考答案:B
第17题: [判断题]良好的集体本身就具有巨大的教育力量。( )
参考答案:对
第18题:[多选题]下列高血压病人的健康教育,正确的是:
A.适当运动,减轻体重
B.补充钙和钾盐
C.血压降至正常,便可停药
D.限制钠盐摄入,限制高钠食物
E.戒烟、限酒,减少脂肪摄入
参考答案:ABDE
第19题: [单项选择]下面哪项为雌激素的生理作用？（）
A. 通过中枢神经系统产生升温作用
B. 使宫颈口闭合
C. 降低循环中胆固醇水平
D. 抑制输卵管平滑肌节律性收缩的振幅
E. 促进水和钠排泄
参考答案:C
第20题:[判断题] 甲因交通肇事罪被判处有期徒刑2年，刑满释放后次年又犯盗窃罪。甲系累犯，应当从重处罚。
A.正确
B.错误
参考答案:B
第21题:[填空题]极耳每个焊点粘箔点数≥（ ）pcs，总焊点粘箔点数≥（ ）pcs即为合格
参考答案:6|24
第22题: [单项选择]药品生产企业生产工艺规程、岗位操作法和标准操作规程( )。
A. 不得更改
B. 可更改，但应由车间主任负责
C. 可更改，但应由总工程师负责
D. 可更改，但应报厂长同意
E. 可更改，但应按制定时的程序办理修订、审批手续
参考答案:E
答案解析:[知识点] 《中华人民共和国药品管理法实施条例》药品生产企业管理
第23题: [单项选择]氯丙嗪引起的锥体外系反应的机制是（）
A. 阻断大脑-边缘系统的DA受体
B. 阻断黑质-纹状体通路的DA受体
C. 阻断结节-漏斗通路的DA受体
D. 阻断延脑催吐化学感受区的DA受体
E. 阻断大脑-皮质通路的DA受体
参考答案:B
第24题:[简答题]简述辅助电动机隔离运行的办法。
参考答案:机车上各辅助电动机电路均安装有空气断路器进行过流和过载保护。(2.5分)当某一辅助电动机发生过流过载时,其对应的空气断路器将断开,实施保护。(2.5分)
第25题:[单选题]根据《中国农业发展银行绿色信贷指引（2021年修订）》，审查阶段，除常规审查外，还需关注环境和社会风险对其（ ）的影响程度。
A.市场风险
B.操作风险
C.信用风险
D.流动性风险
参考答案:C
第26题: [多项选择]在我国采用的12级地震烈度表中，当地震烈度为Ⅵ度时，其破坏程度为( )。
A. 人无感觉，仪器可记录到
B. 睡觉的人惊醒，吊灯摆动
C. 器皿倾倒，房屋轻微损坏
D. 房屋倒塌，地面破坏严重
参考答案:C
第27题: [单项选择]窗体上有1个名称为Text1的文本框和1个名称为Command1.的命令按钮。要求程序运行时,单击命令按钮,就可把文本框中的内容写到文件out.txt中,每次写入的内容附加到文件原有内容之后。下面能够正确实现上述功能的程序是【 】
参考答案:C
答案解析:打开文件的命令是Open,其常用的形式如下：Open文件说明[For方式][Access存取类型][锁定]As[]文件号[Len=记录长度],本题的要求是当单击命令按钮时,可把文本框中的内容写到文件o
第28题:[判断题]当非垂直洞口短边边长为25㎜~500㎜时,应采用专项设计盖板覆盖,并应采取固定措施;
A.正确
B.错误
参考答案:B
第29题:[多选题]-E-A-032 1 7 5
电磁阀通电后油枪出口流量增加缓慢排除该故障的方法是( )。
A.更换控制板
B.清洗小流量控制阀
C.清洗先导阀
D.更换主板
参考答案:BC
第30题:[单选题]《铁路客运运价规则》中规定，旅客票价里程，按旅客乘车的（ ）计算。
A.路径
B.计划路径
C.实际路径
D.总路径
参考答案:C
第31题:[判断题]支队以上单位应当成立由本单位首长、分管领导、有关业务处（科）室负责人、安全管理人员组成的安全委员会。
A.正确
B.错误
参考答案:B
第32题:[多选题]客室广播主机包括（ ）。
A.功率放大器
B.客室接口模块
C.电源模块
D.交换机模块
参考答案:ABCD
第33题: [简答题]液压支架的结构从宏观上可分为几部分，它们的作用是什么？
参考答案:
液压支架的结构从宏观上可分为两大部分，即金属结构和液压元件。金属结构件包括顶梁、掩护梁、连杆和底座四大部分，其作用是承担顶板的压力并将其传递于底板，维护一定的工作空间。液压元件主要包括执行元件和控制元件两大部分。执行元件担负着液压支架的各个动作的完成，由立柱和各种千斤顶组成，控制元件担负着液压支架各个动作的操作、控制任务，由操纵阀、控制阀等各种液压阀组成。
第34题:[多选题]基线测量评估的操作程序包括（ ）。
A.建立基线
B.进行介入期测量
C.调整基线数据
D.分析和比较
E.完善测量数据
参考答案:ABD
基线测量评估的操作程序包括：建立基线、进行介入期测量和分析和比较。
第35题:[单选题]内勤行长（或其授权人）应_____检查入柜员现金箱保管的票据封装票据袋是否完好，表外登记簿与票据实物是否相符，出入库台账与票据实物是否相符。
A.每日
B.每旬
C.每月
D.每季
参考答案:B
第36题:[单选题]空车安全阀检修时阀与座接触不严时用（ ）号金刚砂研磨
A.100
B.200
C.300
D.400
参考答案:D
第37题: [单项选择]患者病情好转后，抗生素停止使用的指征是
A. 白细胞正常后2～3周
B. 血沉正常后2～3周
C. 伤口愈合后2～3周
D. 血红蛋白恢复正常后2～3周
E. 体温恢复正常后2～3周
参考答案:E
第38题:[单选题]（）应当向施工单位提供施工现场及毗邻区域内供水、排水、供电、供气、供热、通信、广播电视等地下管线资料，气象和水文观测资料，相邻建筑物和构筑物、地下工程的有关资料，并保证资料的真实、准确、完整。
A.监理单位
B.建设单位
C.设计单位
D.勘察单位
E.略
F.略
参考答案:B
第39题: [单项选择]泵可以使液体的（）和压力增加。
A. 容积
B. 流速
C. 能量
D. 温度
参考答案:B
第40题:[判断题]直流电缆接线前，无需校验线缆两端极性。
A.正确
B.错误
参考答案:B
凌学峰搜题
