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判断题
注册会计师在评价其所在会计师事务所以往提供专业服务的结果时发现了重大错误，这种情形应归类为因自我评价导致的不利影响。
A
对
B
错
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考题
单选题关于保险经纪人和保险代理人，以下表述中哪一个是正确的？（）A
保险经纪人和代理人都可以由个人或单位担任B
保险经纪人和代理人都是从保险人处取得手续费或者佣金C
保险经纪人和代理人办理保险业务，都不自己承担责任D
保险经纪人和代理人办理保险业务都是基于被保险人的利益
考题
单选题郭泉，1970年生人，2006年转行进某外向型企业，年薪36万元。爱人王莉在某事业单位工作，税前月收入3500元。2007年他们贷款买房，贷款期限10年，月均还款2万元，并办理了抵押贷款偿还保险。郭泉夫妇均享有法定社会保险。郭泉认为自己身体健壮，至今未投保商业寿险和健康保险，仅在2005年购买了终身年金保险，每年缴费3万元，连续缴15年，60岁开始按月领取保险金，合同规定累积领取金额至少等于所缴保费。王莉体质较弱，经常去医院看病，就主动购买了个人医疗费用保险，年度免赔额为500元，包含20%的比例分摊条款和5000元的止损条款。全家人在刚上小学的儿子郭晓亮身上舍得投入，在保险方面，除为其投保5万元意外伤害保险外，还一次性花30万元投保了终身年金保险。
2007年以来，金融危机使国际消费需求锐减，我国多数外向型企业遭受冲击，郭泉所在的企业也未能幸免。自2008年末起，郭泉的年薪几乎下调了40%，前景不容乐观。
假设王莉在2008年发生保险责任范围内的医疗费用为10，500元，则王莉自己承担的医疗费用是（）。A
2，500元B
5，000元C
7，500元D
10，000元
考题
单选题The food we eat seems to have profound effects on our health.Although science has made enormous steps in making food more fit to eat ,it has, at the same time,made many foods unfit to eat. Some research has shown that perhaps eighty percent of all human illnesses are related to diet and forty percent of cancer is related to the diet as well,especially cancer of the colon. Different cultures are more likely to cause certain different illnesses because of the food that is characteristic in these cultures. That food is related to illness is nto a new discovery. In 1945, about 35 years ago, government researchers realized that nitrates, commonly used to preserve color in meats,and other food additives,caused cancer. Yet, these carcinogenic additives remain in our food, and it becomes more difficult all the time to know which things on the packaging labels of processed food are helpful or harmful. The additives which we eat are not all so direct. Farmers often give penicillin to beef and living animals, and because of this ,penicillin has been found in the milk of treated cow. Sometimes similar drugs are given to animals not for medical purposes,but for financial reasons. The farmers are simply trying to fatten the animals in order to obtain a higher price on the market. Although the Food and Drug Administration(FDA) has tried repeatedly to control these procedures, the practices continue.
How has science done something harmful to mankind?（）A
Because of science , diseases caused by polluted food haven been virtually eliminated.B
It has caused a lack of information concerning the value of food.C
Because of the application of science,some potentially harmful substances have been added to food.D
The scientists have preserved the color of meats,but not of vegetables.
考题
单选题税收管理员有根据认为对有固定经营场所，从事生产、经营的纳税人有逃避纳税义务行为时，在规定的纳税期之前，应制作（）责令纳税人限期缴纳税款。A
《限期缴纳税款通知书》B
《税务行政处罚事项告知书》C
《责令限期改正通知书》D
《税务处理决定书》
考题
多选题某人买入一份看涨期权，执行价格为21元，期权费为3元，则下列表述中正确的有（）。A只要市场价格高于21元，投资者就能盈利B只要市场价格高于24元，投资者就能盈利C投资者的最大损失为3元D投资者的最大收益不确定
考题
单选题某分析师希望应用过去30个月的销售结果预测一家工厂下个月的销售增长比例。在过去的9个月中，所涉公司发生了重大变化，影响了销售量。该分析师可应用的最有效的分析方法应该是（）A
未加权移动平均数；B
指数平滑；C
排队理论；D
线性回归分析。
考题
单选题钻井船一切险条款规定，（）是保险人负责赔偿的损失。A
钻井船与其他船舶发生碰撞时所致的损失B
被保险财产的间接损失C
免赔额内的损失D
被保险人未尽职责所造成的损失
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