海船船员考试
单选题A minor heat burn of the eye should be treated by（）.A gently flooding with waterB warming the eye with moist warm packsC laying the person flat on his backD mineral oil drops directly on the eye
题目
gently flooding with water
warming the eye with moist warm packs
laying the person flat on his back
mineral oil drops directly on the eye
相似问题和答案
第1题：
A、fairly/ fairly
B、fairly/ fair
C、fair/ fairly
D、fair/ fair
第2题：
According to the passage, which of the following statement is not true?
A.the heat exchanging surfaces should be kept substantially clean
B.the heat exchanger flow passages should be clear of obstruction
C.seals for the plate heat exchanger needs to be renewed often
D.the cleaning process of the plate heat exchanger should be done following our experiences only
第3题：
(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated in
the financial statements of Savage for the year ended 31 October 2005. (4 marks)
(b) The contributions payable by Savage to the trustees will not count as an asset for the purposes of the valuation of the fund.
IAS19 (paragraph 103) states that plan assets should not include unpaid contributions due from the reporting entity to the
fund. Thus in the financial statements of Savage the contributions would be shown as an amount payable to the trustees
and there may be legal repercussions if the amount is not paid within a short period of time. Following the introduction of
changes to a defined benefit plan, a company should recognise immediately past service costs where the benefit has vested.
In the case where the benefits have not vested then the past service costs will be recognised as an expense over the averageperiod until the benefits vest. The company will therefore recognise $125 million at 1 November 2004.
第4题：
A vessel entering the eye of a hurricane should expect ______.
A.moderating winds and heavy confused seas to strike his vessel from all directions
B.the winds to increase to hurricane force and strike from a different direction as the eye passes
C.the barometer to reach the lowest point
D.All of the above
第5题：
A circuit breaker and a fuse have a basic similarity in that they both______.
A.can be reset to energize the circuit
B.should open the circuit when overloaded
C.will burn out when an over current flow develops
D.should short the circuit when overloaded
第6题：
The cooling water of the diesel engine should be treated with chemical, because it contains .
A.alkali
B.acidity
C.salinity
D.impurity
第7题：
A circuit breaker and a fuse have a basic similarity(类似) in that they both ______.
A.can be reset to energize the circuit
B.should open the circuit when overloaded
C.will burn out when an over current flow develops
D.should short the circuit when overloaded
第8题：
(iii) How items not dealt with by an IFRS for SMEs should be treated. (5 marks)
(iii) The treatment of items not dealt with by an IFRS for SMEs
IFRSs for SMEs would not necessarily deal with all the recognition and measurement issues facing an entity but the key
issues should revolve around the nature of the recognition, measurement and disclosure of the transactions of SMEs. In
the case where the item is not dealt with by the standards there are three alternatives:
(a) the entity can look to the full IFRS to resolve the issue
(b) management’s judgement can be used with reference to the Framework and consistency with other IFRSs for SMEs
(c) existing practice could be used.
The first approach is more likely to result in greater consistency and comparability. However, this approach may also
increase the burden on SMEs as it can be argued that they are subject to two sets of standards.
An SME may wish to make a disclosure required by a full IFRS which is not required by the SME standard, or a
measurement principle is simplified or exempted in the SME standard, or the IFRS may give a choice between two
measurement options and the SME standard does not allow choice. Thus the issue arises as to whether SMEs should
be able to choose to comply with a full IFRS for some items and SME standards for other items, allowing an SME to
revert to IFRS on a principle by principle basis. The problem which will arise will be a lack of consistency and
comparability of SME financial statements.
第9题：
A man has suffered a burn on the arm. There is a reddening of the skin but no other apparent damage. Using standard MEDICAL terminology，this is a ______.
A.Minor burn
B.Superficial burn
C.Extremity burn
D.First-degree burn
第10题：
If a mooring line should part while you are tying up at a dock，you should make a temporary eye by tying a ______．
A.becket bend
B.clove hitch
C.bowline
D.square knot