The increasingly high rates of juvenile de

题型:单项选择题

问题:

The increasingly high rates of juvenile delinquency are a great problem in modem society. More and more people are paying special attention to it.

When it comes to the reasons, here are two of them. Modem youth are more revolutionary and more independent than the elder generation. When this tendency goes to an extreme, problems arise. Some of the young want to throw away all the traditional principles and beliefs, most of which are very good for self-cultivation. They are reluctant to listen to the advice from elder generation. If they behave in the way, as they like, they might commit crimes without realizing it. Studies also show that juvenile-delinquency rates are twice as high for youngsters from single-parent homes as for those in traditional households. Children in single-parent families are taken less care of and thus have feelings of being neglected, discriminated and isolated. The lack of parental love makes them hostile and cynical towards the society.

There are several ways to prevent the youth from committing crimes. School education plays an important role to teach traditional beliefs. Books and programs should be in good quality. There should be more educational books and programs for young children to tell them how to distinguish the right from the wrong. Also, mutual understanding between parents and children is also very important. Parental supervision and guidance are a key factor of self-cultivation in lifetime. The two generations need to smooth away disagreement. Parents can spend much time staying with their children and patiently carry out the duty of family education.

And others are starting to pay attention to another problem in modern society that may underline all sorts of crimes, including juvenile delinquency, though it is believed that the development of information technology has made the world smaller. Modern people have greater tensions so that they have less time to communicate with each other. More and more people are living in urban areas, where life is in a quick rhythm. Due to fierce competition, which is the most important reason of all, city dwellers have to be working hard in order to keep up with the steps of city life. Everybody is busy all the time. Work pressures deprive them of a casual way of life. Moreover, living in apartments in different blocks, people are isolated from each other. It is not convenient for them to meet each other freely.

The expression " juvenile delinquency " (Line 1, Para. 1)most probably means()

A. young couple who get divorced

B. crimes committed by young people

C. people getting married at a young age

D. lack of education opportunities for young people

考点:普通考研考研数学(一)考研数学一
题型:单项选择题

患者因恶心、呕吐、厌食而来就诊。初步检查结果为:ALT增高,肝大,肝区痛,黄疸。临床怀疑为乙型肝炎。

在乙型肝炎两对半检测中,下列哪项结果传染性最高HbsAg、抗HBs、HBeAg、抗HBe、抗HBc()

A.-----

B.+---+

C.+--++

D.----+

E.+-+-+

题型:单项选择题

男性,22岁。间歇吞咽困难伴呕吐10年,激动时加重,食管CT示食管僵硬,高度扩张,钡剂不能通过贲门。

其正确治疗方法是()。

A.服用解痉、镇静药

B.食管下段贲门肌层切开术

C.贲门切除,食管胃胸内吻合术

D.结肠代食管手术

E.放射治疗

题型:单项选择题

华灵公司全年需用A部件50 000件。当采购量小于100件时,单价为100元;当采购量达到100件时,单价为96元;当采购量达到500件时,单价为92元;当采购量达到5 000件时,单价为85元。每次订货的变动性订货成本为16元,每件A部件年均变动性储存成本为10元。 要求:计算确定最优采购批量及最小相关总成本。

题型:单项选择题

已知人的毛耳(耳廓上长有硬毛)是由位于Y染色体上的基因决定的。现有一对夫妇,男的患有此病,若他们生下一个男孩,患此病的概率是()

A.100%

B.50%

C.25%

D.0

题型:单项选择题

X公司为主要从事各种农业化肥的生产和销售的上市公司。X公司日常交易采用自动化信息系统(以下简称系统)和手工控制相结合的方式。A注册会计师负责审计X公司2×10年度财务报表。
资料一:A注册会计师在审计工作底稿中记录了所了解的X公司情况及其环境,部分内容摘录如下:
(1) 由于20×9年度生产指标未达到董事会制定的目标,X公司于2×10年2月更换了公司负责生产的副总经理及生产部门的经理。
(2) X公司2×10年6月将闲置不用的一台固定资产低价销售给母公司,固定资产原值10万元,已计提折旧6万元,销售价格为2万元。
(3) X公司主要竞争对手于2×10年末纷纷推出促销活动。为了巩固市场份额,X公司于2×11年元旦开始全面下调了主要产品的建议零售价,不同规格的主要产品降价幅度从5%到20%不等。
(4) 2×10年,由于行业状况发生变化,银行授予X公司的银行信贷限额从2×10年之前的1500万元调减为100万元,X公司销售方式主要采用赊销方式,历年的平均贷款金额为1000万元。
(5) X公司于2×10年7月发现在20×9年6月购入的无形资产(管理用)没有记录,由于涉及金额1000万元,所以在管理层审批前先进行了会计调整,然后管理层于2×10年12月予以批准。
(6) 2×10年初,X公司启用存货信息系统,并计划同时使用原手工控制程序6个月。由于同时运行两个流程对X公司相关部门人员的工作量影响很大,2个月后,X公司决定提前停用原手工流程。
(7) 2×10年末,X公司的当地政府环境管理部门,根据收到的群众投诉和调查结果,可能对X公司做出停业整顿1年的处理。
资料二:A注册会计师在审计工作底稿中记录了所获取的X公司财务数据,部分内容摘录如下:
单位:万元

项目2×10年20×9年
营业收入6475058480
营业成本5544046730
存货账面原价88928723
减:存货跌价准备370480
存货账面价值85228243
资料三:A注册会计师在审计工作底稿中记录了所了解的有关存货与仓储循环的控制,部分内容摘录如下:
(1) 仓库管理员甲将原材料领用申请单编号、领用数量、规格等信息输入存货信息系统,经仓储经理乙复核并以电子签名方式确认后,系统自动更新材料明细台账。
(2) 系统每月末根据汇总的产成品销售数量及各产成品的加权平均单位成本自动计算主营业务成本,自动生成结转主营业务成本的会计分录并过入相应的账簿。
(3) 每月末进行存货盘点,仓库管理员根据盘点中发现的毁损、陈旧、过时及残次存货编制不良存货明细表,交采购经理丙和销售经理丁分析该存货的可变现净值,如需要计提存货跌价准备的,由会计主管编制存货价值调整表,并安排相关人员进行账务处理。
资料四:A注册会计师对存货与仓储循环的控制实施测试,并在审计工作底稿中记录了测试情况,部分内容摘录如下:
(1) 在抽样追踪了若干笔原材料领用申请单到材料明细台账的过程中,没有发现差异,但是存在仓储经理请假期间,仍然由仓储经理电子签名确认的业务。
(2) 在抽样追踪2×10年11月10个主要产品的主营业务成本在系统中的结转过程时,注意到有2笔主营业务成本的金额存在手工录入修改痕迹。财务人员解释,由于新系统的相关数据模块运行不够稳定,部分产成品的加权平均单位成本的运算结果有时存在误差,因此采用手工录入方式予以修正,并且只有财务经理有权在系统中录入修正数据。审计检查了相关样本的手工修正后产成品加权平均单位成本,没有发现差异。
(3) 注册会计师利用抽样技术,抽取若干份不良存货明细表,检查是否附有支持性的文件,询问采购和销售经理如何分析存货的可变现净值,检查会计主管是否编写了会计估计变更建议,存货跌价准备计提的账务处理和列报是否恰当。检查过程中没有发现异常。

针对资料四(1)至(3)项,假定不考虑其他条件以及资料三中可能存在的控制设计缺陷,逐项指出上述测试结果是否表明相关内部控制得到有效执行。如果表明相关内部控制不能得到有效执行,简要说明理由。

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