【单选题】

下列关于无形资产后续计量的说法中,正确的是(   )。

A.
使用寿命不确定的无形资产经复核可以确定使用寿命时,应该按照会计差错更正的原则进行账务处理
B.
持有待售的无形资产,企业应该以公允价值减去出售费用后的净额与账面价值孰低为基础计提摊销
C.
企业在对确认为无形资产的数据资源的使用寿命进行估计时,不用考虑数据资源相关业务模式、权利限制等因素
D.
存在第三方承诺在无形资产使用寿命结束时购买该无形资产合同的,该无形资产残值不为0
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【单选题】

职业健康安全管理体系标准所采用的PDCA循环管理方法中,“P ”对应的职业健康安全管理体系要素是(  )。

A.
持续改进
B.
绩效评价
C.
资源支持
D.
体系策划
【单选题】

Passage1

In many of the developing countries in Africaand Asia, the population is growing fast. The reason for this is simple: Womenin these countries have a high birth rate - from 3.0 to 7.0 children per woman.The majority of these women are poor, without the food or resources to care fortheir families. Why do they have so many children? Why don't they limit thesize of their families? The answer may be that they often have no choice. Thereare several reasons for this.

Onereason is economi

In atraditional agricultural economy, large families are helpful. Having morechildren means having more workers in the fields and someone to take care ofthe parents in old age. In an industrial economy, the situation is different.Many children, do not help a family; instead, they are an expense. Thus,industrialization has generally brought down the birth rate. This was the casein Italy, which was industrialized quite recently and rapidly. In the earlypart of the twentieth century, Italy was a poor, largely agricultural countrywith a high birth rate. After World WarⅡ, Italy's economy was rapidly modernized and industrialize

By theend of the century, the birth rate had dropped to 1. 3 children per woman, theworld's lowest.

However,the economy is not the only important factor that influences birth rate. SaudiArabia, for example, does not have an agriculture-based economy, and it has oneof the highest per capita incomes in the worl

Nevertheless,it also has a very high birth rate. Mexico and Indonesia, on the other hand,are poor countries, with largely agricultural economies, but they have recentlyreduced their population growth.

Clearly,other factors are involve

Themost important of these is the condition of women. A high birth rate almostalways goes together with lack of education and low status for women. Thiswould explain the high birth rate of Saudi Arabia. There, the traditionalculture gives women little education or independence and few possibilitiesoutside the home. On the other hand, the improved condition of women in Mexico,Thailand, and Indonesia explains the decline in birth rates in these countries.Their governments have taken measures to provide more education andopportunities for women.

Anotherkey factor in the birth rate is birth control. Women may want to limit theirfamilies but have no way to do so. In countries where governments have madebirth control easily available and inexpensive, birth rates have gone down.This is the case in Singapore, Sri Lanka, and India, as well as in Indonesia,Thailand, Mexico, and Brazil. In these countries, women have also been providedwith health care and help in planning their families.

Thesetrends show that an effective program to reduce population growth does not haveto depend on better economic conditions.3 It can be effective if it aims tohelp women and meet their needs. Only then, in fact, does it have any realchance of success.       (495 words)

When countries become industrialized, _______.

A.
families often become larger
B.
the birth rate generally goes down
C.
women usually decide not have a family
D.
the population generally grows rapidly
【单选题】

支气管扩张的典型临床表现为

A.
慢性咳嗽、痰中带血,伴胸痛、杵状指,病变部位可有湿啰音
B.
慢性咳嗽、咳大量脓痰,或反复咯血,病变部位可有湿啰音
C.
慢性咳嗽、咳大量脓血痰,反复高热,病变部位可有湿啰音
D.
慢性咳嗽、咳白色泡沫痰,很少咯血,双肺可有干、湿啰音
E.
慢性咳嗽,常伴低热、盗汗、咯血,双肺可有湿啰音
【单选题】

下列各项公式中,错的是(   )。

A.
安全边际率=1/经营杠杆系数
B.
安全边际率=l/销售量的敏感系数
C.
经营杠杆系数×安全边际率=1
D.
经营杠杆系数×销售量的敏感系数=1
【单选题】

下列借贷产品中,(  )是指借款人无力或未按照约定按时还本付息时的第二还款来源,是审查贷款项目最主要的因素之一。

A.
贴现
B.
承兑
C.
担保
D.
信用证
【单选题】

根据《建设工程施工专业分包合同(示范文本)》GF—2003—0213,分包人与发包人或监理人发生直接工作联系的,将被视为(  )行为。

A.
违约
B.
授权
C.
无效
D.
代理
【单选题】

保证必要的安全生产投入是实现安全生产的重要基础。根据《企业安全生产费用提取和使用管理办法》(财资[2022]136号),下列关于安全生产费用的提取的说法正确的是(  )。

A.
某高瓦斯煤矿每吨提取35元
B.
普通煤矿井工矿每吨提取10元
C.
原油每吨提取15元
D.
采气企业每千立方原气5元
【单选题】

《编结艺术》一课对编结艺术从功能分类,正确的是(  )。

A.
实用结和装饰结
B.
平结与双结
C.
同心结与平结
D.
同心结和中国结
【单选题】

卫生行政部门收到医疗事故争议处理申请,进行审查后,作出是否受理的决定,该期限要求是自收到医疗事故争议处理申请之日起(   )

A.
10日内
B.
12日内
C.
14日内
D.
15日内
E.
16日内
【单选题】

按照我国保险制度,建设工程一切险的保险期限为(  )。

A.
从投保工程动工之日起直至工程验收之日终止
B.
从投保之日起直至工程验收之日终止
C.
从投保之日起直至缺陷责任期终止
D.
从投保工程动工之日起直至缺陷责任期终止