问题 选择题

如图所示,用导线做成圆形或正方形回路,这些回路与一直导线构成几种位置组合(彼此绝缘),下列组合中,切断直导线中的电流时,闭合回路中会有感应电流产生的是(  )

下列说法正确的是(  )

A.线圈中磁通量变化越大,线圈中产生的感应电动势一定越大

B.线圈中的磁通量越大,线圈中产生的感应电动势一定越大

C.线圈处在磁场越强的位置,线圈中产生的感应电动势一定越大

D.线圈中磁通量变化得越快,线圈中产生的感应电动势越大

答案

答案:D

本题考查电磁感应定律问题,线圈中磁通量变化率越大,线圈中产生的感应电动势越大,与线圈所处的磁场强弱没关系,ABC错,D正确;

单项选择题

Randy Kraus was paralyzed. His left side was useless. But his right hand was (1) enough to lift a bucket to his forehead. Once, he’d been a police officer and owned a private-eye agency. Once, he’d been p and able. Now, he felt he was nothing.

His (2) started with Parkinson’s disease, but it didn’t (3) there. In July 2002, the 60 year old Kraus went into the hospital for an operation to control the shaking. (4) , during the operation, he had a stroke. He was paralyzed. The (5) man, who loved golf, could think, but couldn’t (6) . Kraus wanted the doctors to (7) it to him straight. "You may never walk again, " they told him. "Maybe you won’t (8) be able to talk. "

Once at home, he (9) he couldn’t lift a fork or take a drink by himself. Physical treatment was so painful and slow. What did he have to (10) for So now Kraus held the gun against his head. (11) the cold metal on his skin, he began to consider not his pain, but the pain he (12) cause his wife, daughters and grandchildren. He didn’t pull the trigger.

"You are where you are", his exercise physiologist, Andrew Garud told him. "The pace would be slow; the pain would be (13) . But as long as you are (14) , you have the ability to get better. " After three months of (15) with Garud, Kraus wanted to see if he could (16) . He could. Then he took three steps, sat down and cried like a baby. One step (17) to another. Next he managed a short walk. It was the hardest (18) of Kraus’s life.

Garud kept saying he could (19) more. Now, Kraus can brush his teeth, shave himself and get around the house with a walker. Little success only the paralyzed can (20) understand.

8().

A.still

B.only

C.just

D.even

问答题

XYZ公司是一家设有许多录像带租赁连锁店的大型企业。由于市场占有率降低,近年来连续亏损。注册会计师李浩在审计XYZ公司2004年度会计报表时,了解到XYZ公司去年公司的亏损等于股东权益的15%,经营和投资活动现金流量为—200万元。去年发布的是无保留意见审计报告,没有提及持续经营问题。今年的亏损等于股东权益的35%,经营和投资的现金流量接近—400万元,且截至2004年12月XYZ公司向银行贷款共计525万元到期,今年年初,为了扭亏,XYZ公司构思一种新的市场营销计划,即建立自己的计算机系统,从而找出那些经常租赁的顾客,顾客每租赁一次都将获取奖励点数,并且一旦他们累积到一定的点数,就将得到特殊的赠品,如免费租赁的赠券和流行新片的优先租赁权。然而,这样的创新需要注入大量的资金来支付开发和启动成本,为此,XYZ公司3月1日向其母公司晋美公司借到500万元款项,基于目前的状况,XYZ公司不可能发行更多股票或取得银行筹资。
要求:
(1)如果XYZ公司对持续经营能力做出了书面评价,审计人员应当从哪些方面来关注XYZ管理当局对持续经营能力做出评价的适当性
(2)如果XYZ公司对持续经营能力做出了书面评价期间少于自资产负债表日起12个月,审计人员应当如何处理
(3)你认为XYZ公司的持续经营能力是否有问题解释原因。
(4)针对XYZ采取的缓解持续经营问题的措施,你认为XYZ公司还会存在什么风险
(5)如果XYZ公司把应当披露的事项,都在会计报表附注中充分、适当披露,你认为应当出具哪种类型的审计意见解释原因。草拟审计意见,只需要意见段及说明段或强调事项段(如有的话)。
(6)如果XYZ公司没有把以上事项充分、适当地在会计报表附注中披露,你认为应当出具哪种类型的审计意见解释原因。