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【单选题】

New York, London, Paris and other big cities are exciting places to live in. There are (41) interesting things to see and to do. You can go to (42) kinds of museums, plays and films. You can also (43) things from all over the world.
But there are serious problems in big cities, (44) . It’s (45) to live there, and there are too many people in some places of big cities. Every year many people move to the cities, because they can (46) find jobs, to study at good schools and to receive good medical care there. But (47) these people cannot find work or a good place to live in. Also too many people in a small (48) makes it hard to keep cities (49) and clean.
Some people enjoy living in big cities, others do not. (50) people move to a big city, they should think about the problems of living there.

A.
same
B.
different
C.
every
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【单选题】13() A.receive B.solve C.fit D.help

A.
These are tough times for Wal-Mart, America’s biggest retailer. Long accused of (1) small-town America mad condemned for the selfishness of its pay, the company has lately come under (2) for its meanness over employees’ health-care benefits. The charge is arguably (3) : the firm’s health coverage, while (4) less extensive than the average for big companies, is on equal terms (5) other retailers’. But bad publicity, coupled with rising costs, has (6) the Bentonville giant to action. WalMart is making changes that should shift the ground in America’s healthcare debate.
B.
One (7) is to reduce the prices of many generic, or out-of-patent, prescription drugs. Wal-Mart’s critics dismiss the move as a publicity (8) . The list of drugs includes only 143 different medicines and excludes many popular group. True, but short-sighted. Wal-Mart has (9) retailing by using its size to squeeze suppliers and (10) the gains on to consumers. It could (11) the same with drugs. A "Wal-Mart effect" in drugs will not solve America’s health-costs problem: group account for only a small share of drug costs, which in turn make (12) only 10% of overall health spending. But it would (13) .
C.
The firm’s other initiative is more (14) . Wal-Mart is joining the small but fast-growing group of employers (15) are controlling costs by shifting to health insurance with high deductibles.
D.
Early evidence (16) these plans do help firms control the cost of health insurance. But critics say that the savings are (17) . They argue that the plans shift costs to sicker workers, discourage preventative care and will anyway do little to (18) overall health spending, (19) most of the $2 trillion that America (20) health care each year goes to people with multiple chronic diseases.

【单选题】乙注册会计师是ABC会计师事务所的项目经理,在工作过程中遇到以下问题,请代其作出正确的判断。 ABC会计师事务所的主任会计师为了适当履行对质量控制制度承担的责任,应当制定相应的政策和程序,下列对相应政策和程序的表述中不正确的是( )。

A.
在会计师事务所内部形成以服务为导向的文化
B.
合理保证会计师事务所及人员遵守职业道德规范
C.
会计师事务所各级管理层树立质量至上的意识,通过言传身教发挥示范作用
D.
合理保证会计师事务所内拥有足够的、具有必要素质和专业胜任能力并遵守职业道德规范的人员

【单选题】下列关于认识错误的说法正确的有:

A.
某村村长甲威信颇高,对本村村民的违法乱纪行为通常采取的措施是关押24小时,从而使违法乱纪现象减少,村民也拍手称快,甲也从未认为自己的行为违法,由于甲的行为稳定了村子的社会秩序,不具有危害性,所以不构成非法拘禁罪
B.
甲男明知乙女只有13周岁,但是以为只要征得幼女同意后就可以与之发生性交,于是在征得乙女同意后与幼女发生了性关系,甲男没有违背妇女意志,所以不构成强奸罪
C.
甲于1987年3月自费出国(出国前曾有嫖娼行为),在国外期间染上严重性病,并于1999年9月8日回国。甲不知道国家已经规定了传播性病罪,于1999年10月10日嫖娼时被公安人员抓获,甲主观上没有罪过所以不构成传播性病罪
D.
甲化妆拦路强奸妇女,黑夜中将提前下班的妻子当作其他妇女,并对其实施了“强奸”行为,甲的行为构成强奸罪