单项选择题

由于国际市场汇率的变动，M公司发生100万元的汇兑损失，该笔损失应计入()。

A.管理费用
B.销售费用
C.财务费用
D.制造费用

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根据材料请回答 16～22Disease, Diagnosis Treatment and PreventionDisease may be defined as the abnormal state in which part or all of the body is not properly adjusted or is not capable of carrying on all its required functions.There are marked (显著的) variations in the extent of the disease and in its effect on the person.In order to treat a disease, the doctor obviously must first determine the nature of the illness- that is, make a diagnosis.A diagnosis is the conclusion drawn from a number of facts put together.The doctor must know the symptoms(症状), which are the changes in body function felt by the patient; and the signs(体征)(also called objective symptoms)which the doctor himself can observE.Sometimes a characteristic group of signs (or symp-toms) accompanies a given diseasE.Such a group is called a syndrome(综合症).Frequent- ly certain laboratory tests are performed and the results evaluated by the physicians in making his diagnosis.Although nurses do not diagnose, they play an extremely valuable role in this process by ob-serving closely for signs, encouraging the patient to talk about himself and his symptoms, and then reporting this information to the doctor.Once the patient's disorder is known, the doctor prescribes a course of treatment, also referred as therapy (疗法).Many measures in this course of treatment are carried out by the nurse under the physician's orders.In recent years physicians, nurses and other health workers have taken increasing responsi- bilities in prevention.Throughout most of medical history, the physician's aim has been to cure a patient of an existing diseasE.However, the modem concept of prevention seeks to stop disease before it actually happens to keep people well through the promotion of health.A vast number of organizations exist for this purpose, ranging from the World Health Organization (WHO) on an international level down to local private and community health programs.A rapidly growing re- sponsibility of the nursing treatment profession is educating individual patients toward the mainte- nance of total health physical and mental.第 16 题 Disease refers to the condition in which one or two parts of the body fail to func- tion properly.A.RightB.WrongC.Not mentioned

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根据材料请回答 23～30The molecules of carbon dioxide in the Earth's atmosphere affect the heat balance of the Earth by acting as a one-way screen.Although these molecules allow radiation at visi-ble wavelengths, where most of the energy of sunlight is concentrated, to pass through,they absorb some of the longer-wavelength infrared emissions radiated from the Earth' s surface, radiation that would otherwise be transmitted back into spacE.For the Earth to maintain a constant average temperature, such emissions from the planet must balance in- coming solar radiation.If there were no carbon dioxide in the atmosphere, heat would es-cape from the Earth much more easily.The surface temperature would be so much lower that the oceans might be a solid mass of icE.Today, however, the potential problem is too much carbon dioxidE.The burning of fossil fuels and the clearing of the forests have increased atmospheric carbon dioxide by a- bout 15 percent in the 1st hundred years, and we continue to add carbon dioxide to the at- mospherE.Could the increase in carbon dioxide cause a global rise in average temperature and could such a rise have serious consequences for human society? Mathematical models, that allow us to calculate the rise in temperature as a function of the increase indicate that the answer is probably yes.Under present conditions a temperature of ——18℃ can be observed at an altitude of 5 to 6 kilometers above the Earth.Below this altitude (called the radiating level), the tem- perature increases by about 6~C per kilometer approaching the Earth' s surface, where the average temperature is about 15~C.An increase in the amount of carbon dioxide means that there are more molecules of carbon dioxide to absorb infrared radiation.As the capaci- ty of the atmosphere to absorb infrared radiation increase, the radiating level and thE.tem- perature of the surface must risE.One mathematical model predicts that doubling the atmospheric carbon dioxide would raise the global mean surface temperature by 2.5℃.This model assumes that the atmos- phere 's relative humidity remains constant and the temperature decreases with altitude at a rate of 6.5~C per kilometer.The assumption of constant relative humidity is important, because water vapor in the atmosphere is another efficient absorber of radiation at infrared wavelengths. Because warm air can hold more moisture than cool air, the relative humidity will be constant only if the amount of water vapor in the atmosphere increases as the temperature rises.There- fore, more infrared radiation would be absorbed and reradiated back to the Earth's sur- facE.The resultant warming at the surface could be expected to melt snow and ice, reduc- ing the Earth's reflectivity.More solar radiation would then be absorbed, leading to a fur-ther increase in temperaturE.第 23 题 Paragraph 1

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