关于部门规章可设定的行政处罚的种类，下列说法错误的是（）。A.

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问题单项选择题

关于部门规章可设定的行政处罚的种类，下列说法错误的是（）。

A.国务院部、委员会制定的规章可以在法律、行政法规规定的给予行政处罚的行为、种类和幅度的范围内作出具体规定

B.尚未制定法律、行政法规的，国务院部、委员会制定的规章对违反行政管理秩序的行为，可以设定警告或者一定数量罚款的行政处罚

C.尚未制定法律、行政法规的，国务院部、委员会制定的规章设定罚款的限额由各部委自己出台相关规范性文件规定

D.国务院可以授权具有行政处罚权的直属机构依照《行政处罚法》的相关规定，规定行政处罚

答案

参考答案：C

填空题

World Health Organization (WHO) officials recently urged Asia-Pacific governments to shake off complacency and intensify the fight against tuberculosis (TB), which kills 1,000 people a day in the region. Shigeru Omi, regional director of WHO for the Western Pacific, said deaths caused by tuberculosis continue to rise in the region as ’more and more people are infected with the dreadful disease every year.
"Every year, an additional two million tuberculosis cases are diagnosed in the region," Omi said at a news conference during the opening of a two-day meeting of Asian’ parliamentarians to discuss strategies to control the disease. (41) "When it comes to developed countries, the reason for the increase of TB is related to the ageing society," he said." (42) ""One common fact among developing countries and developed countries is complacency, "Omi added." (43) "
WHO said among the "high burden, high risk" countries in the region are Cambodis, China, Laos, Mongolia, Papua New Guinea, the Philippines and Vietnam. (44) It noted that more that 40 million people are infected with the disease and "10 percent of them -will develop TB in their lifetime. "In Cambodia, more than 7 million people, or 60 percent of the population, are infected with the disease, while in Vietnam more than 145, 000 people are infected each year. "In several developed and newly industrialized countries in the Western Pacific region, TB prevalence has not decreased markedly during the last decade although economic growth should make more resources available to deal with the problem, "WHO said. (45) .
Omi expressed confidence that with renewed vigilance among health officials in the region. TB prevalence could be reduced by half by 2010.
[A] If you become elderly, your immune system is becoming weaker and weaker.
[B] In Japan, the number of diagnosed cases rose to 48, 264 in 1999 from 42, 472 cases in 1996.
[C] Omi pointed out that the main factor for the rise of TB cases in developing countries is the rapid increase of people who migrate into the big cities and live in unsanitary conditions.
[D] There is no doubt that tuberculosis will be eliminated completely everywhere in the world in the near future.
[E] They thought we have already conquered tuberculosis, so they become a little bit complacent.
[F] WHO records showed that in China, tuberculosis is one of the most common causes of death.
[G] In Asia, the number of diagnosed cases rose to 148, 264 in 2001 from 42, 472 cases in 2005.

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单项选择题

根据以下材料，完成3～15题：
某公司2008年财务报表主要资料如下：
　　　　　　　　　　　　　资产负债表
编制单位：SA公司　　　　　2008年12月31日　　　　　　　单位：万元

项目	期初数	期末数	项目	期初数	期末数
流动资产：			流动负债：
货币资金	25	50	应付账款	209	200
应收账款	200	400	应付票据	4	5
存货	326	119
			长期负债：
长期投资：			长期借款	245	450
长期股权投资	45	45	负债合计	458	655
固定资产：			股东权益：
固定资产原价	1617	2000	实收资本(或股本)	500	500
减：累计折旧	662	762	资本公积	10	16
固定资产净值	955	1238	未分配利润	583	68l
			股东权益合计	1093	1197
资产总计	155l	l852	负债及股东权益合计	155l	1852

　　　　　　　　　　　利润表
编制单位：SA公司　　　　　2008年度　　　　单位：万元

项目	上年实际数	本年实际数
一、营业收入	2850	3000
减：营业成本	2503	2644
营业税金及附加	28	28
加：其他业务利润	36	20
减：销售费用	20	20
管理费用	40	46
财务费用	96	110
资产减值损失	-36	-30
加：公允价值变动收益		O
投资收益	24	40
二、营业利润	223	2lO
加：营业外收入	17	10
减：营业外支出	5	20
三、利润总额	235	200
减：所得税	75	64
四、净利润	160	136
五、每股收益

该公司全部资产现金回报率是( )。

A．9.38%

B．10%

C．6.25%

D．12.5%

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