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中华会计网校2014年《初级会计电算化》模拟试题及答案解析（二）
一、单项选择题（本题共10题，每题1分，共10分）
1. 会计软件和服务的规范中，关于供应商的规定不正确的是（）。
A. 软件供应商应当努力提高会计软件相关服务质量，按照合同约定及时解决用户使用中的故障问题
B. 鼓励软件供应商采用呼叫中心、在线客服等方式提供实时技术支持
C. 软件供应商应当努力提高会计软件相关服务质量，及时解决用户使用中计算机硬件故障问题
D. 软件供应商应当就如何通过会计软件开展会计监督工作，提供专门教程和相关资料
【正确答案】 C
【答案解析】计算机硬件故障问题不在软件供应商服务范围之内。
2. 主要是对企业的项目进行核算、控制与管理的是（）。
A. 预算管理模块
B. 项目管理模块
C. 报表管理模块
D. 成本管理模块
【正确答案】 B
【答案解析】项目管理模块主要是对企业的项目进行核算、控制与管理。选项A，预算管理模块对需要进行预算管理的对象，根据不同类型的责任中心，实现对各个责任中心的控制、分析和绩效考核。选项C，报表管理模块根据会计核算的数据，结合会计准则和会计制度的要求以及企业管理的实际需求，生成各种内部报表、外部报表、汇总报表。选项D，成本管理模块主要提供成本核算、成本分析、成本预测功能，以满足会计核算的事前预测、事后核算分析的需要。
3. 下列软件中，（）不属于数据库管理系统。
A. Access
B. FoxPro
C. SQL Server
D. FTP
【正确答案】 D
【答案解析】 FTP是网络文件传输，是一种网络通信软件，不属于数据库管理系统。
4. 系统软件中的核心是（）。
A. 操作系统
B. 语言处理程序
C. 工具软件
D. 数据库管理系统
【正确答案】 A
【答案解析】操作系统是系统软件的核心，是最基本、最重要的系统软件，是计算机系统必不可少的基本组成部分。
5. 下列说法正确的是（）。
A. 客户机是提供某些服务的程序
B. 服务器则是一个需要某些服务的程序
安徽财政2014年工作纪实 一、单选题 1、2014年安排（）亿元支持皖江示范区、皖北三市九县、大别山革命老区建设，拨付（）亿元，助推“3+5”南北合作共建园区建设。 A、500,4.6 B、800，8.3 C、1400,6.8 D、2800,9.7 2、2014年拨付民生工程资金（）亿元，占年初计划的（）。 A、686.3，100% B、180.5,25% C、350,67% D、1800,99% 3、2014年全省一般公共预算支出（）亿元，增长（）。 A、4664，7.2% B、1678,2.1% C、2678,4.2% D、7980,10% 4、2014年全省一般公共预算总收入（）亿元，增长（）；地方一般公共预算总收入（）亿元，增长（）。 A、3663，8.9%，2218，6.9%
B、1567,3.5%，1354,2.1% C、4567,9.8%，2560,5.6% D、9870,15.2%，5670,14% 2015年公共类考试卷 一、单选题 1、（A）指在一定职业活动中应遵循的、体现的一定职业特征的、调整一定职业关系的职业行为准则和规范。 A、职业道德 B、法律法规 C、人文知识 D、会计基础 2、（A）是法律调整的基本手段，没有法律责任或法律责任的追究程序不完善，就无法充分发挥法律的调整作用。 A、法律责任 B、道德约束 C、个人自律 D、其他 3、下列选项中，不属于预算绩效评价中定性评价方法的是（C）。 A、文献研究法 B、德尔菲法 C、红绿灯评价系统
D、逻辑框架法 4、最接近实际成本，能激励工人努力达到所制定的标准并为管理层提供衡量的标准的是（C）。 A、理想标准成本 B、正常标准成本 C、现实标准成本 D、历史标准成本 5、2014年拨付民生工程资金（A）亿元，占年初计划的（）。 A、686.3，100% B、180.5,25% C、350,67% D、1800,99% 6、销售量在寿命周期各阶段上的变化趋势不同，当销售量前期增长稳定，后期增长减慢时，属于（C）阶段。 A、萌芽期 B、成长期 C、成熟期 D、衰退期 7、2014年全省一般公共预算总收入（C）亿元，增长（）；地方一般公共预算总收入（）亿元，增长（）。
会计从业资格考试辅导 会计基础 第1页 中华会计网校会计从业会计基础第五章 第五章 会计账簿 第一节 会计账簿概述 一、会计账簿的概念 会计账簿是指由一定格式账页组成的，以经过审核的会计凭证为依据，全面、系统、连续地记录各项经济业务事项的簿籍。各单位应当按照国家统一的会计制度的规定和会计业务的需要设置会计账簿。 设置和登记账簿，是编制会计报表的基础，是连接会计凭证与会计报表的中间环节，在会计报表中具有重要意义。主要表现在： 1.通过账簿的设置和登记，可以记载、储存会计信息 2.通过账簿的设置和登记，可以分类、汇总会计信息 3.通过账簿的设置和登记，可以检查、校正会计信息 4.通过账簿的设置和登记，可以编报、输出会计信息 二、会计账簿与账户的关系 （一）账户的概念 账户是根据会计科目设置的，具有一定的格式和结构，用于分类反映会计要素增减变动情况及其结果的载体。会计科目是账户的名称，账户是会计机构的具体应用。两者之间的区别在于账户具有一定的格式和结构。 （二）账户的基本结构 账户分为左方、右方两个方向，一方登记增加，一方登记减少。 账户基本结构包括账户名称、记录经济业务的日期、凭证的编号、摘要、增加额、减少额和余额。 （三）账簿与账户的关系 账簿与账户有着十分密切的联系，账户存在于账簿之中，账簿中的每一账页就是账户的存在形式和载体。账簿只是一个外在形式，账户才是其真实内容。 三、会计账簿的分类 （一）账簿按用途分类（多选） 1.序时账簿。又称日记账，是按照经济业务发生或完成时间的先后顺序逐日逐笔进行登记的账簿。在我国，大多数单位一般只设现金日记账和银行存款日记账，以便加强对货币资金的日常监督和管理。 2.分类账簿。分类账簿是对全部经济业务事项按照会计要素的具体类别而设置的分类账户进行登记的账簿。分类账簿按其反映指标时的 详细程度分为总分类账簿和明细分类账簿。 总分类账簿：按照总分类账户分类登记经济业务事项的账簿。 明细分类账簿：按照明细分类账户分类登记经济业务事项的账簿。
2014年全国硕士研究生入学考试英语(二)试题 Section I Use of English Directions: Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET. (10 points) Thinner isn’t always better. A number of studies have __1___ that normal-weight people are in fact at higher risk of some diseases compared to those who are overweight. And there are health conditions for which being overweight is actually ___2___. For example, heavier women are less likely to develop calcium deficiency than thin women. ___3___ among the elderly, being somewhat overweight is often an ___4___ of good health. Of even greater ___5___ is the fact that obesity turns out to be very difficult to define. It is often defined ___6___ body mass index, or BMI. BMI ___7__ body mass divided by the square of height. An adult with a BMI of 18 to 25 is often considered to be normal weight. Between 25 and 30 is overweight. And over 30 is considered obese. Obesity, ___8___,can be divided into moderately obese, severely obese, and very severely obese. While such numerical standards seem 9 , they are not. Obesity is probably less a matter of weight than body fat. Some people with a high BMI are in fact extremely fit, 10 others with a low BMI may be in poor 11 .For example, many collegiate and professional football players 12 as obese, though their percentage body fat is low. Conversely, someone with a small frame may have high body fat but a 13 BMI. Today we have a(an) _14 _ to label obesity as a disgrace.The overweight are sometimes_15_in the media with their faces covered. Stereotypes _16_ with obesity include laziness, lack of will power,and lower prospects for success.Teachers,employers,and health professionals have been shown to harbor biases against the obese. _17_very young children tend to look down on the overweight, and teasing about body build has long been a problem in schools. Negative attitudes toward obesity, _18_in health concerns, have stimulated a number of anti-obesity _19_.My own hospital system has banned sugary drinks from its facilities. Many employers have instituted weight loss and fitness initiatives. Michelle Obama launched a high-visibility campaign _20_ childhood obesity, even claiming that it represents our greatest national security threat. 1. [A] denied [B] concluded [C] doubled [D] ensured 2. [A] protective [B] dangerous [C] sufficient [D]troublesome 3. [A] Instead [B] However [C] Likewise [D] Therefore 4. [A] indicator [B] objective [C] origin [D] example 5. [A] impact [B] relevance [C] assistance [D] concern 6. [A] in terms of [B] in case of [C] in favor of [D] in of 7. [A] measures [B] determines [C] equals [D] modifies 8. [A] in essence [B] in contrast [C] in turn [D] in part
2014年全国硕士研究生入学统一考试英语二试题 Section I Use of English Directions: Read the following text.Choose the best word(s)for each numbered blank and mark[A],[B],[C]or[D]on the ANSWER SHEET.(10points) Thinner isn’t always better.A number of studies have1that normal-weight people are in fact at higher risk of some diseases compared to those who are overweight.And there are health conditions for which being overweight is actually2.For example,heavier women are less likely to develop calcium deficiency than thin women.3among the elderly,being somewhat overweight is often an4of good health. Of even greater5is the fact that obesity turns out to be very difficult to define.It is often defined 6body mass index,or BMI.BMI7body mass divided by the square of height.An adult with a BMI of 18to25is often considered to be normal weight.Between25and30is overweight.And over30is considered obese.Obesity,8,can be divided into moderately obese,severely obese,and very severely obese. While such numerical standards seem9,they are not.Obesity is probably less a matter of weight than body fat.Some people with a high BMI are in fact extremely fit,10others with a low BMI may be in poor 11.For example,many collegiate and professional football players12as obese,though their percentage body fat is low.Conversely,someone with a small frame may have high body fat but a13BMI. Today we have a(an)14to label obesity as a disgrace.The overweight are sometimes15in the media with their faces covered.Stereotypes16with obesity include laziness,lack of will power,and lower prospects for success.Teachers,employers,and health professionals have been shown to harbor biases against the obese.17very young children tend to look down on the overweight,and teasing about body build has long been a problem in schools. Negative attitudes toward obesity,18in health concerns,have stimulated a number of anti-obesity 19.My own hospital system has banned sugary drinks from its facilities.Many employers have instituted weight loss and fitness initiatives.Michelle Obama launched a high-visibility campaign20childhood obesi-ty,even claiming that it represents our greatest national security threat. 1.[A]denied[B]conduced[C]doubled[D]ensured 2.[A]protective[B]dangerous[C]sufficient[D]troublesome 3.[A]Instead[B]However[C]Likewise[D]Therefore 4.[A]indicator[B]objective[C]origin[D]example 5.[A]impact[B]relevance[C]assistance[D]concern 6.[A]in terms of[B]in case of[C]in favor of[D]in of 7.[A]measures[B]determines[C]equals[D]modifies 8.[A]in essence[B]in contrast[C]in turn[D]in part 9.[A]complicated[B]conservative[C]variable[D]straightforward 10.[A]so[B]while[C]since[D]unless 11.[A]shape[B]spirit[C]balance[D]taste 12.[A]start[B]qualify[C]retire[D]stay 13.[A]strange[B]changeable[C]normal[D]constant 14.[A]option[B]reason[C]opportunity[D]tendency 15.[A]employed[B]pictured[C]imitated[D]monitored 16.[A]compared[B]combined[C]settled[D]associated
2019年10月髙等教育自学考试全国统一命题考试 英语(二）试卷（课程代码：00015） 本试卷共8页，满分100分，考试时间150分钟。 考生答卷前必须将自己的姓名和准考证号写在答题卡上。 必须在答题卡上答题，写在试卷上的答案无效。 第一部分：阅读判断（第1?10题，每题1分，共10分） 下面的短文后列出了10个句子，请根据短文的内容对每个句子作出判断：如果该句提供的是正确信息，选择A；如果该句提供的是错误信息，选择B;如果该句的信息文中没有提及，选择C。在答题卡相应位置上将答案选项涂黑。 To Lease(租赁) or Not to Lease Planning to lease a car because you don't think you can afford to buy? Think again. Leasing can end up being just as expensive as buying. Most people think about leasing because they believe it will cost them less money. They're right-it is cheaper, but only in the short term. For example, if you were to lease anew Subaru Forester, you might pay $300 per month for the car. If you were to buy the same car, you would pay about $400 per month. Over a three-year, you would save $3600-a big savings. But after your lease is over, you have to give the car back. Many people want to lease because they can drive a more expensive car than they might otherwise be able to afford. For example, if you spend $300 monthly on a car, you might be able to lease a new Ford Explorer. For the same price, you might have to buy a used Explorer, or buy a new but much less expensive model. A lease，therefore，allows you to drive the latest models of more expensive cars. However, whatever car you can afford to buy you get to keep it, and it will always have a resell or trade-in(以新旧换)value if you want to upgrade to a new car later. Furthermore, people who lease cars are often shocked by how much they must pay when the lease is over . Most leases limit you to a certain number of miles. If you go over that, you must pay for each mile. As a result, you may end up paying thousands of dollars in mileage(里程) fees. In addition, when you lease ,you have to pay for regular maintenance and repairs to the vehicle. Since you must return the car finally, you are paying to repair someone else's car.
银行从业资格考试《风险管理》商业银行风险管理流程 中华会计网校为了帮助广大考生充分备考，整理了银行从业资格考试知识点供大家参考，希望对广大考生有所帮助，祝大家学习愉快，梦想成真！ 第二章商业银行风险管理基本架构 2.3 商业银行风险管理流程 风险事后控制是银行在对风险持续监控的基础上，根据所承担的风险水平和风险变化趋势，采取一系列风险转移或缓释工具来降低风险水平，从而将风险控制在银行的目标范围以内。常用的风险事后控制的方法有： （1）风险缓释或风险转移。风险缓释的目的在于降低未来可能发生的风险所带来的影响，商业银行所使用的缓释工具应能够起到实质性地减少风险的作用，抵质押担保就是典型的风险缓释措施，风险缓释通常贯穿于银行的日常经营活动之中。风险转移是指银行将自身的风险暴露转移给第三方，包括出售风险头寸、购买保险或者进行避险交易（如互换、期权等）等。 （2）风险资本的重新分配。银行可根据不同风险承担部门的风险水平和经营情况重新分配风险资本，即提高或降低一些部门的限额水平。当某个风险承担部门具有良好的业务发展机会，足以值得承担额外风险时，可采用上述方法将风险资本重新分配。 （3）提高风险资本水平。商业银行还可以通过增加资本来提高其风险承受能力。商业银行可以通过增发股票、发行混合资本工具等手段提高自身的资本水平。不过，增资扩股的决策与银行整体战略密切相关，而且这种方法一般耗时耗资，故不会经常使用。 以上就是风险管理流程的4个重要步骤，需要说明的是，风险管理流程并不是严格的顺序流程，每个步骤之间是相互影响、前后呼应的。风险监控和报告贯穿于整个风险管理流程。影响风险水平的因素可能随时变化，从而需要随时根据风险监控的结果调整风险控制措施。而风险控制措施产生的实际效果也是风险监控和报告的重要内容。另外，风险控制措施可以起到降低风险的作用，同时也可能引入新的风险，因此，风险事后控制可以看做是一个风险管理流程的结束，同时也是新的风险管理流程的开始。所以，风险管理流程是一个循环往复的过程。 质量保证和控制机制是风险管理流程正确和有效运转的重要保障。商业银行应当建立合理的质量保证机制对风险管理流程的每个阶段实施有效的控制。质量控制的内容包括确保风险数据的安全性和真实性以及系统的可靠性，确保银行风险计量方法和程序的一致性，检查风险管理的流程和责任（包括数据来源，风险评估，风险控制措施的制定、风险监控）等以防止出现利益冲突等。另外，商业银行还应当为风险管理流程提供必要的知识和资源保障。 同时，有效的沟通和交流应贯穿于整个风险管理流程，通过双向的信息沟通和共享，促进银行内外部对风险及风险管理的理解，确保银行考虑不同利益相关者的不同观点，确保所有参与方对其职能和责任有清晰了解，确保银行风险管理流程符合银行的战略目标，并与业务流程紧密融合。
绝密★启用前 2014年全国硕士研究生入学统一考试 管理类专业学位联考 英语（二） （科目代码：204） 考生注意事项 1.答题前，考生须在试题册指定位置上填写考生编号和考生姓名；在答题卡指定 位置上填写报考单位、考生姓名和考生编号，并涂写考生编号信息点。 2.考生须把试题册上的“试卷条形码”粘贴条取下，粘贴在答题卡的“试卷条形码粘 贴位置”框中。不按规定粘贴条形码而影响评卷结果的，责任由考生自负。 3.选择题的答案必须涂写在答题卡相应题号的选项上，非选择题的答案必须书写 在答题卡指定位置的边框区域内。超出答题区域书写的答案无效；在草稿纸、试题册上答题无效。 4.填（书）写部分必须使用黑色字迹签字笔书写，字迹工整、笔迹清楚；涂写部分 必须使用2B铅笔填涂。 5.考试结束，将答题卡和试题册按规定交回。 （以下信息考生必须认真填写） 考生编号 考生姓名
Section I Use of English Directions: Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET. (10 points) Thinner isn’t always better. A number of studies have __1___ that normal-weight people are in fact at higher risk of some diseases compared to those who are overweight. And there are health conditions for which being overweight is actually ___2___. For example, heavier women are less likely to develop calcium deficiency than thin women. ___3___ among the elderly, being somewhat overweight is often an ___4___ of good health. Of even greater ___5___ is the fact that obesity turns out to be very difficult to define. It is often defined ___6___ body mass index, or BMI. BMI ___7__ body mass divided by the square of height. An adult with a BMI of 18 to 25 is often considered to be normal weight. Between 25 and 30 is overweight. And over 30 is considered obese. Obesity, ___8___,can be divided into moderately obese, severely obese, and very severely obese. While such numerical standards seem 9 , they are not. Obesity is probably less a matter of weight than body fat. Some people with a high BMI are in fact extremely fit, 10 others with a low BMI may be in poor 11 .For example, many collegiate and professional football players 12 as obese, though their percentage body fat is low. Conversely, someone with a small frame may have high body fat but a 13 BMI. Today we have a(an) _14 _ to label obesity as a disgrace. The overweight are sometimes_15_in the media with their faces covered. Stereotypes _16_ with obesity include laziness, lack of will power, and lower prospects for success. Teachers, employers, and health professionals have been shown to harbor biases against the obese. _17_very young children tend to look down on the overweight, and teasing about body build has long been a problem in schools. Negative attitudes toward obesity, _18_in health concerns, have stimulated a number of anti-obesity _19_.My own hospital system has banned sugary drinks from its facilities. Many employers have instituted weight loss and fitness initiatives. Michelle Obama launched a high-visibility campaign _20_ childhood obesity, even claiming that it represents our greatest national security threat.
2017年中华会计网校会计继续教育综合考试（企业类）考试卷 一、单选题 1、单位负责人、（）、会计管理机构负责人、档案管理机构经办人、会计管理机构经办人在会计档案销毁清册上签署意见。 A、档案管理机构负责人 B、出纳 C、记账人员 D、审计人员 A B C D 【正确答案】A 【您的答案】D 【答案解析】暂无 2、（）年初，腾讯财付通与华夏基金合作打造“微信版余额宝”——理财通。 A、2011 B、2012 C、2013 D、2014 A B C D 【正确答案】D 【您的答案】D [正确] 【答案解析】本题考查“宝宝”类产品的源起和盈利模式。2014年初，腾讯财付通与华夏基金合作打造“微信版余额宝”——理财通。 3、大数据的分类不包括（）。 A、结构化数据 B、非结构化数据 C、半结构化数据 D、全结构化数据 A B C D 【正确答案】D 【您的答案】B 【答案解析】本题考查大数据的定义。大数据的分类：结构化数据、半结构化数据、非结构化数据。 4、会计凭证包括原始凭证和（）。 A、记账凭证 B、发票 C、火车票 D、收据 A B C D 【正确答案】A 【您的答案】A [正确] 【答案解析】暂无 5、（），国内首家众筹网站“点名时间”正式上线。 A、2011年1月 B、2011年7月
C、2011年11月 D、2012年3月 A B C D 【正确答案】B 【您的答案】B [正确] 【答案解析】本题考查众筹的发展历程与现状。2011年7月，国内首家众筹网站“点名时间”正式上线。 6、在一线城市调研，为6月可能公布的股权众筹管理办法准备的事件主体是（）。 A、证监会 B、中国人民银行 C、证券业协会 D、全国人大常委会 A B C D 【正确答案】A 【您的答案】A [正确] 【答案解析】本题考查我国股权众筹的监管。在一线城市调研，为6月可能公布的股权众筹管理办法准备的事件主体是证监会。 7、为测试银行存款截止期的正确性，应审查银行存款收付业务的期间是（）。 A、决算日后任意一天 B、决算日当天 C、整个审计期间 D、决算日前后数天 A B C D 【正确答案】D 【您的答案】D [正确] 【答案解析】审查银行存款决算日前后数天，可以测试银行存款截止期的正确性。 8、审计人员参加现金盘点后，应与审计人员共同在“库存现金盘点表”上签字的人员是（）。 A、会计员和出纳员 B、出纳员和会计主管 C、会计主管和总经理 D、出纳员和总经理 A B C D 【正确答案】B 【您的答案】B [正确] 【答案解析】现金盘点表必须经由出纳员、会计主管和审计人员签字。 9、某人于2013年12月31日在银行存入1000元，利率5%，复利计息，两年后他能获得利息（）元。 A、1102.5 B、1100 C、102.5 D、100 A B C D 【正确答案】C 【您的答案】A
中华会计网校税法讲义 考情分析 本章总共分为了6 节，本章内容也比较多，但历年考试的分数所占的比重是专门小的，一样为1 分，个别年份有2分。 第一节税法的概念 一、税法的定义 税法是国家制定的用以调整国家与纳税人之间在征税方面的权益及义务关系的法律规范的总称。 税收具有强制性、无偿性、固定性。 二、税收法律关系 （一）税收法律的构成税收法律关系由三个方面构成：权益主体、权益客体以及法律关系的内容。 1.权益主体。税收法律关系的权益主体包括征收机关和纳税人两个方面，而不是只有其中一方。 权益主体一方代表国家行使征税职责的国家税务机关，包括国家各级税务机关、海关和财政机关，另一方面是履行纳税义务的人，包括法人、自然人和其他组织，在华的外国国企、组织、外籍人、无国籍人，以及在华尽管没有机构、场所但有来源于中国境内所得的外国企业或组织。这种对税收法律关系中权益主体另一方的确定，在我国采取的是属地兼属人的原则。 税收法律主体尽管是双主体，然而，它们的法律地位是平等的。法律地位的平等并不意味着权益义务的对等。 2.权益客体是指征税的对象，要紧包括商流转额、所得额和财产额三种。 3.法律关系的内容确实是权益主体双方具有的权益义务关系，即要紧是指征收机关和纳税人在税收法律应该具有的权益与应承担的义务，征纳双
方在权益与义务上是不平等的，然而在法律地位是平等的，因此税法应爱 护双方的合法权益。 （二）税收法律关系的产生、变更与消灭：取决于税收法律事实。 （三）税收法律关系的爱护 1. 税收法律爱护不能只爱护一方，要双爱护。 2. 税收法律关系的爱护形式和方法是专门多的，也是不同的。 三、税法的构成要素 （一）税法的要素 书上一共有 11 个要素，其中第一个总则和最后一个附则为形式要素。 是作为一个法律条文形式上所具有的。第 2 个到第 10个为实质上的要素 2.纳税人 纳税人要紧是指一切履行纳税义务的单位和个人。包括法人、自然人 和其他组织。 3. 征税对象 征税对象确实是客体，要紧有流转、所得和财产三种 4. 税目是类别化的征税对象。 5. 税率。是对征税对象的征收比例或征收额度。 我国现行的税率要紧有： （1）比例税率。 （2）超额累进税率。它的税率随着征税对象的大小依次逐步提升的税 率。我国采纳的超额累进税率的有个人所得税。 ）定额税率。按照实物单位固定的数额，从量征税。我国采纳定 额 征税对象的数额的相对率划分若干级距，依据 地 使 比率的高低征收税。我国采纳超率累进税率的有土地增值税 4 税率的有资源税、有一些
2014年全国硕士研究生入学统一考试英语（二）试题 Section I Use of English Directions: Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET. (10 points) Thinner isn't always better. A number of studies have __1___ that normal-weight people are in fact at higher risk of some diseases compared to those who are overweight. And there are health conditions for which being overweight is actually ___2___. For example, heavier women are less likely to develop calcium deficiency than thin women. ___3___ among the elderly, being somewhat overweight is often an ___4___ of good health. Of even greater ___5___ is the fact that obesity turns out to be very difficult to define. It is often defined ___6___ body mass index, or BMI. BMI ___7__ body mass divided by the square of height. An adult with a BMI of 18 to 25 is often considered to be normal weight. Between 25 and 30 is overweight. And over 30 is considered obese. Obesity, ___8___,can be divided into moderately obese, severely obese, and very severely obese. While such numerical standards seem ___9___, they are not. Obesity is probably less a matter of weight than body fat. Some people with a high BMI are in fact extremely fit, ___10___ others with a low BMI may be in poor___11___.For example, many collegiate and professional football players ___12___ as obese, though their percentage body fat is low. Conversely, someone with a small frame may have high body fat but a ___13___ BMI. Today we have a(an) ___14___ to label obesity as a disgrace. The overweight are sometimes___15___ in the media with their faces covered. Stereotypes ___16___ with obesity include laziness, lack of will power, and lower prospects for success. Teachers, employers, and health professionals have been shown to harbor biases against the obese. ___17___ very young children tend to look down on the overweight, and teasing about body build has long been a problem in schools. Negative attitudes toward obesity, ___18___ in health concerns, have stimulated a number of anti-obesity ___19___. My own hospital system has banned sugary drinks from its facilities.Many employers have instituted weight loss and fitness initiatives. Michelle Obama has launched a high-visibility campaign__20___ childhood obesity, even claiming that it represents our greatest national security threat. 1. [A] denied [B] conduced [C] doubled [D] ensured 2. [A] protective [B] dangerous [C] sufficient [D]troublesome 3. [A] Instead [B] However [C] Likewise [D] Therefore 4. [A] indicator [B] objective [C] origin [D] example 5. [A] impact [B] relevance [C] assistance [D] concern 6. [A] in terms of [B] in case of [C] in favor of [D] in of 7. [A] measures [B] determines [C] equals [D] modifies