题目内容

下述X线的特性中,X线使胶片产生图像利用的是()。

A. 穿透作用
B. 荧光作用
C. 电离作用
D. 感光作用
E. 脱水作用

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Passage Two The handy ATM/debit card you’ve packed for your big overseas vacation may be packed with fees. Many banks charge fees whenever a customer uses an ATM/debit card outside the United States. Debit cards, such as the Visa Check Card and MasterCard Money, are linked to a cardholder’s checking account and can be used for purchases and to withdraw money from overseas ATMs. Foreign-fee double whammy. Most banks zap customers with USD1.50 to USD5 fees for using overseas ATMs. And now some major banks are charging customers 2-percent fees for each debit card purchase made while traveling abroad. These new fees come on top of 1 percent fees long charged by Visa and MasterCard for transactions involving foreign currency. "If your bank is adding 2 percent it’s simply because they see it as a way of getting extra money out of you," says Ed Perkins, a nationally syndicated travel columnist and consumer advocate. "By the time your bank gets the charge it’s already in dollars. " When you make a purchase with a credit card or debit card, you pay an overseas merchant in local currency. But the charge that shows up on your credit card bill or bank statement is in US dollars. When you’re paying for your meal in Swiss francs, your bank statement will list the cost of your dinner in US dollars.

A. Right
B. Wrong
C. Doesn’t say

Directions: In this section, you will hear three short passages. At the end of each passage, you will hear some questions. The passages and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D. Then mark the corresponding letter on the ANSWER SHEET with a single line through the center.Passage One

A. The service fee is about 1 percent of the amount of credit involved.
B. It’s almost impossible for the issuer to honor the payment after analyzing the financial condition of the customer.
C. The issuing banks must carry reserve requirements for the guarantee.
D. The issuer of the credit guarantee will never be called upon to make payment.

下述哪种病变超声检查可见牛眼征或声晕样声像图()。

A. 胃肠道肿瘤
B. 肝转移瘤
C. 宫内节育环
D. 占位性病变
E. 肝内外胆管阻塞时

Passage 2 Accounting information is expressed primarily in monetary terms. The monetary unit is the prime means of measuring assets. This measure is not surprising given that money is the common denominator in business transactions. In the United States, the monetary unit is the dollar; in Great Britain, the pound sterling; in Japan, the yen. The stable-monetary-unit concept provides an orderly basis for handling account balances to produce the financial statements. Unlike a liter, a foot, and many other measurements, the value of the monetary unit may change over time. Most of us are familiar with inflation. Groceries that cost $50 three years ago may cost $60 today. The value of the dollar changes. In view of the fact that the dollar does not maintain a constant value, how does a business measure the worth of assets and liabilities acquired over a long span of time The business records all assets and liabilities at cost. Each asset and each liability on the balance sheet is the sum of all the individual dollar amounts added over time. For example, if a company bought 100 acres of land in 1975 for $60,000 and another 100 acres of land in 1992 for $300,000, the asset of land on the balance sheet carries a $360,000 balance, and the change in the purchasing power of the dollar is ignored. The stable-monetary-unit concept is the accountant’s basis for ignoring the effect of inflation and making no restatements for the changing value of the dollar. Let’s look at the short-comings of this concept. Suppose another company paid $ 600,000 for the same 200 acres of land in 1992. Its land would be the same as the preceding company’s land, but its balance sheet would show a much higher amount for the land. How do we compare the two companies’ balance sheets The comparison based on the stable-monetary-unit concept may not be valid because mixing dollar values at different times is like mixing apples and oranges. What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept

A. He simply adds all the amounts together.
B. He puts the assets and liabilities on the balance sheet objectively.
C. He makes restatement if the value of money depreciates.
D. He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.

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