（48-50题共用题干）患者，男性，38岁，吸烟15年，每天30支左右，冷库工作8年。近来，右小腿持续性剧烈疼痛，不能行走，夜间加重，到医院就诊，体检：右小腿皮肤苍白，肌萎缩，足背动脉搏动消失。可能的诊断是（）

（48-50题共用题干）患者，男性，38岁，吸烟15年，每天30支左右，冷库工作8年。近来，右小腿持续性剧烈疼痛，不能行走，夜间加重，到医院就诊，体检：右小腿皮肤苍白，肌萎缩，足背动脉搏动消失。可能的诊断是（）

（判断题）38.纳税人通过自设非独立核算门市部销售的自产应税消费品，应当按照门市部对外销售额或者销售数量征收消费税。

（判断题）38.对于企业在某一时段内履行的履约义务，应按照履约进度确认收入，并结转相关成本。

阅读题中的关键词分为四类，依次是长单词、（）、研究、报告、项目等中立词汇和其他词汇。

乙公司采用人民币作为记账本位币，且采用当日的市场汇率作为即期汇率对外币业务进行折算，乙公司当月用人民币购买10000美元，当日美元对人民币的市场汇率为1美元=6.30元人民币；当日银行对美元的买入价为1美元=6.28元人民币，美元的卖出价为1美元=6.32元人民币。以下分录编制正确的是（）（分录题）

Wouldyoustooptopickupafoundpenny?Ifyoubelieveinthevalueofmoneyorthepossibilityofluck,youwould.Unless,ofcourse,you’reateenager.WhenNuveenInvestmentsasked1,000kidsaged12to17tonamethesumtheywouldbothertopickup,58percentsaidadollarormore.Somewon’tgivepocketspacetocoinsevenifthey’realreadyinhand,saysNealeGodfrey,authorofMoneyDoesn’tGrowonTrees.Manyhighschoolersbuylunchandthrowawaythechange,shesays.Asoneboyexplainedtoher,“WhatamIgoingtodowithit?”36.NuveenInvestmentsfoundthat___________

Thiscavalierattitudeismakingsomeparentsrethinktheallowancetradition.Theweeklystipendismeanttohelpkidslearnaboutmoney,butsomeexpertssaytoomuchcash—easilyhandedoutintheseflushtimes—andtoofewobligationscanleadtoafiscallyirresponsiblefuture.Manykidshavea“lackofunderstanding(of)howharditistoearnmoney,”saysGodfrey.“ThatisnotOK.”37.Godfreyfeelsthat___________

Allowances,doneright,areawaytoteachchildrentoplanaheadandchoosewisely,tobalancesaving,spending,investing,andevenphilanthropy.Doingitrightmeansdecidingaheadoftimehowmuchtogiveandhowoftentogiveit.Anditrequiresdeterminingwhatthechild’sresponsibilitieswillbe.38.Thewriterfeelsthatallowances___________

About50percentofchildrenbetween12and18getanallowanceorcashfromtheirparents,saysasurveyconductedbyOhioStateUniversityfortheU.S.LaborDepartment.Themedianamounttheygotwas$50aweek.(TeenagersintheEastNorthCentralregion,whichincludesOhioandIndiana,getthemost—amedianof$75aweek—andkidsintheEastSouthCentral,includingMississippiandAlabama,aregiventheleast,withamedianof$30aweek.)Nationallyspeaking,about10millionkidsreceiveatotalofaround$1billioneveryweek.39.Onaverage,childrenwhoreceivethemostallowanceslivein___________.

Thiscavalierattitudeismakingsomeparentsrethinktheallowancetradition.Theweeklystipendismeanttohelpkidslearnaboutmoney,butsomeexpertssaytoomuchcash—easilyhandedoutintheseflushtimes—andtoofewobligationscanleadtoafiscallyirresponsiblefuture.Manykidshavea“lackofunderstanding(of)howharditistoearnmoney,”saysGodfrey.“ThatisnotOK.”37.Godfreyfeelsthat___________

Wouldyoustooptopickupafoundpenny?Ifyoubelieveinthevalueofmoneyorthepossibilityofluck,youwould.Unless,ofcourse,you’reateenager.WhenNuveenInvestmentsasked1,000kidsaged12to17tonamethesumtheywouldbothertopickup,58percentsaidadollarormore.Somewon’tgivepocketspacetocoinsevenifthey’realreadyinhand,saysNealeGodfrey,authorofMoneyDoesn’tGrowonTrees.Manyhighschoolersbuylunchandthrowawaythechange,shesays.Asoneboyexplainedtoher,“WhatamIgoingtodowithit?”36.NuveenInvestmentsfoundthat___________

Allowances,doneright,areawaytoteachchildrentoplanaheadandchoosewisely,tobalancesaving,spending,investing,andevenphilanthropy.Doingitrightmeansdecidingaheadoftimehowmuchtogiveandhowoftentogiveit.Anditrequiresdeterminingwhatthechild’sresponsibilitieswillbe.38.Thewriterfeelsthatallowances___________

About50percentofchildrenbetween12and18getanallowanceorcashfromtheirparents,saysasurveyconductedbyOhioStateUniversityfortheU.S.LaborDepartment.Themedianamounttheygotwas$50aweek.(TeenagersintheEastNorthCentralregion,whichincludesOhioandIndiana,getthemost—amedianof$75aweek—andkidsintheEastSouthCentral,includingMississippiandAlabama,aregiventheleast,withamedianof$30aweek.)Nationallyspeaking,about10millionkidsreceiveatotalofaround$1billioneveryweek.39.Onaverage,childrenwhoreceivethemostallowanceslivein___________.

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