Municipal bans on smoking in restaurants and bars are effective.
Scribbler50 himself did some research on the effectiveness of the bans on smoking.
Christian Jarrett found the morbid signs on cigarettes play an important role for all smokers.
The measure that parents are restricted from smoking in cars with children is useful
第1题：
Which of the following statements about Leopold and Rudolph Blaschka is TRUE?
A. They were brothers.
B. They were artists.
C. They were florists.
D. They were farmers.
32．答案为B。根据第一段最后一句，the work of two artists-naturalists，Leopold Blaschka and his son Rudolph作出该项选择。
第2题：
18 Which of the following statements about accounting ratios and their interpretation are correct?
1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.
2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.
3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.
A 2 and 3 only
B 1 and 3 only
C 1 and 2 only
D All three statements are correct
第3题：
●Which of the following statements about object oriented database is not correct? (72) ．
(72) A．Each object has a unique object identify in the system
B．Encapsulation and inheritance are two important features of object oriented database
C．A subclass can inherit the attributes and methods of all its superclasses
D．A supereloss includes the attributes and methods at all subclasses
第4题：
Which of the following statements about internet is (are) correct?
Ⅰ.Each host in internet only has a IP address.
Ⅱ.It is possible to have multiple names corresponding to the same IP address.
Ⅲ.In users' points, Internet means a virtual network.
A．None
B．Ⅰ and Ⅱ
C．Ⅱ and Ⅲ
D．All
第5题：
19 Which of the following statements about intangible assets in company financial statements are correct according
to international accounting standards?
1 Internally generated goodwill should not be capitalised.
2 Purchased goodwill should normally be amortised through the income statement.
3 Development expenditure must be capitalised if certain conditions are met.
A 1 and 3 only
B 1 and 2 only
C 2 and 3 only
D All three statements are correct
第6题：
15 Which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset.
2 Goodwill may not be revalued upwards.
3 Internally generated goodwill should not be capitalised.
A 2 and 3 only
B 1 and 3 only
C 1 and 2 only
D All three statements are correct
第7题：
20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.
Which of the following statements about the IAS 2 requirements in this area are correct?
1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including overheads.
2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of finished goods.
3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.
A All three statements are correct
B 1 and 2 only
C 1 and 3 only
D 2 and 3 only
第8题：
Which of the following statements about object oriented databse is not correct?
A． Each object has a unique object identity in the system.
B．Encapsulation and inheritance are two important features of object oriented databasE.
C．A subclass can inherit the attributes and methods of all its superclasses.
D．A subclass includes the attributes and methods of all its subclasses.
第9题：
22 Which of the following statements about limited liability companies’ accounting is/are correct?
1 A revaluation reserve arises when a non-current asset is sold at a profit.
2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company
may issue.
3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after
the balance sheet date.
A All three statements
B 1 and 2 only
C 2 and 3 only
D None of the statements
第10题：
In the following statements about graph operations，which one is NOT correct?
A．Finding critical path is an operation on directed graph
B．Finding critical path is an operation on undirected graph
C．Spanning tree of a graph may not be unique
D．Minimum spanning tree of a graph may not be unique