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【单选题】

27().

A.have
B.think
C.wish
D.need

A.
Traveling can be fun and easy. A vacation trip to another country is especially (21) when the traveling conditions are good. Good traveling conditions (22) a comfortable mode of transportation, knowledge of the (23) language, familiarity (24) the custom and habits of the people in the country, and pleasant traveling (25) . All of us have had nice trips (26) this.
B.
Most of us have also had trips that we would (27) to forget. Many conditions can produce a bad (28) experience. For example, if the four conditions (29) above do not exist, we will probably have a bad experience, (30) at best difficult (31) . Students who travel to a (32) country to study often have a difficult trip. They usually travel (33) . They don’t know the language of the new country (34) . They often arrive in the new country (35) a judge international airport. From the airport, they need to (36) their way to their school. Maybe they need to (37) airplanes, to take a bus, a train, or a taxi. They need to do ail this in a country (38) everything is unfamiliar. Later, after the experience is (39) , they can laugh. But at the (40) , they feel terrible.
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【单选题】The day of terror at the Virginia Polytechnic and State University in Blacksburg began at about 7:15 a. m. , with the shooting of a woman and a male resident adviser on the fourth floor of a dorm buil...

A.
It’s impossible that a two-hour gap between the incident at the dorm and another one across campus.
B.
More than one gunman was involved.
C.
The gunman was an Asian man.
D.
One of high school’s ways of keeping security is using a metal detector or two.

【单选题】在一起离婚诉讼中,人民法院误将传票送达给与田晓娅同名的邻村的田晓娅,后者的丈夫一直在外地打工,当她接到法院的传票后,承受不住这种打击,引起精神病复发,不能劳动,生活上不能自理。对于此案,人民法院对精神混乱的田晓娅应否负赔偿义务

A.
不应当负赔偿义务,因为田晓娅以前就有精神病,并不是人民法院误发传票的行为才导致其有精神病
B.
不应当负赔偿义务,因为人民法院误发传票的行为只是给其精神造成损害,而对于精神赔偿在我们国家赔偿中是不存在的
C.
不应当承担赔偿义务,因为黄某所受损害是由人民法院工作人员的个人行为造成的,应当由有关责任人员负赔偿责任
D.
人民法院可以根据《民法通则》第 121条的规定承担赔偿义务

【单选题】Children have more colds because(). A.they are usually infected about eight times each year B.they are not immune to many cold viruses yet C.they never wash their hands so that their thumbnails are di...

A.
You can’t beat it, but you don’t have to join it. Maybe it got the name common cold because it’s more common in winter. The fact is, though, being cold doesn’t have anything to do with getting one. Colds are caused by the spread of rhinoviruses, and, at least so far, medical science is better at telling you how to avoid getting one than how to get rid of one.
B.
Children are the most common way cold viruses are spread to adults, because they have more colds than adults—an average of about eight per year. Why do kids seem so much more easily to get colds than their parents Simple. They haven’t had the opportunity to become immune to many cold viruses.
C.
There are more than 150 different cold viruses, and you never have the same one twice. Being infected by one makes you immune to it—but only it.
D.
Colds are usually spread by direct contact, not sneezing or coughing. From another person’s hand to your hand and then to your nose or eyes is the most common route. The highest concentration of cold viruses anywhere is found under the thumbnails of a boy, although the viruses can survive for hours on skin or other smooth surfaces.
E.
Hygiene is your best defense. Wash your hands frequently preferably with a disinfectant soap, especially when children in your household have colds.
F.
But even careful hygiene won’t ward off every cold. So, what works when a coughing, sneezing, runny nose strikes
G.
The old prescription of two aspirins, lots of water, and bed rest is a good place to start. But you’ll also find some of the folk remedies… worth using. Hot mixtures of sugar (or honey), lemon, and water have real benefits.

【多选题】(二)B注册会计师负责审计乙公司2×10年度财务报表。在运用重要性水平时,B注册会计师遇到下列事项,请代为做出正确的专业判断。 在确定重要性水平时,需要确定重要性水平的基准,下列有关重要性水平基准的说法中正确的有( )。

A.
以营利为目的的企业,通常会以经常性业务的税前利润或税后净利润的5%作为确定重要性水平的基准
B.
对于共同基金公司,注册会计师通常以净资产的0.5%作为判断重要性水平基准的
C.
对于收益不稳定的企业,应该选择以税前利润或税后净利润作为确定重要性水平的基准
D.
注册会计师在将净利润作为确定某企业重要性水平的基准时,因情况变化使该单位本年度净利润出现意外的增加或减少,注册会计师可能认为选择近几年的平均净利润作为重要性水平的基准更加合适