题目内容

Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)
Whoever said that victory has many fathers and defeat is an orphan, surely had never heard of the World Trade Organization (WTO). In the case of the hapless multilateral trade body and its long suffering representatives, the total failure of the opening meeting of the so called Millennium trade round has lots of people boasting of their roles in the violent physical struggle. Well. That's just brilliant. They are proud of being part of a movement that wants to wreck the most important engine of economic growth, prosperity and overall global rising living standards we have—the freedom of trade and movement of people and goods between nations.
The 135-member WTO is composed of sovereign governments wishing to further this goal and ease the settlement of international trade disputes. From the sounds emanating from Seattle, though, it would now seem the WTO has now replaced the Trilateral Commission and the Freemasons as candidate No. 1 to take over the World.
Everybody has his favorite Seattle story. The city's police chief will have plenty of time to think about his, having now resigned in disgrace over the loss of control of downtown Seattle. The Seattle business community may be more inclined to brood over theirs—the poor fools invested $9 million to attract the meeting to their fine city. What stands out more? I would nominate the union of steel workers who were marching in protest. It's an image that will boggle the mind for years to come.
The debate now is over just how effective this anti-globalist coalition will turn out to be. In the heat of the moment, it always looks as though the world as we know it is coming to an end. But the overwhelming likelihood is that we have not actually seen a replay of the anti Vietnam War movement, which had much clearer focus, obviously, though its consequences were far-reaching. How long, after all, can you protest against cheap imports when those same imports are all over your house?
No, the real reason for the disaster in Seattle is political, and reports coming out of the meeting point to President Clinton as a major culprit, which may be both good and bad. Taking the long view, other trade rounds have had difficult beginnings, too. It took years to get the Uruguay Round under way, which finally happened in 1986. Thankfully, we will soon be electing another president, and it should be someone whose actions match his rhetoric.
Still, it is a disgrace that the world's greatest trading nation, i.e. the United States, is currently led by a man whose motivations are so narrowly political and egocentric that he has now wrecked any chance of entering the history books as a champion of free trade.
The statement "victory has many fathers and defeat is an orphan" (Para. 1) is used to introduce ______.

A. the victory of suffering representatives.
B. the failure of WTO's opening meeting.
C. the role of international free trade.
D. the dynamics of economic growth.

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下列各项中,按照印花税有关规定,表述正确的有()。A.纳税人对印花税的纳税凭证没有按国家规定期限下列各项中,按照印花税有关规定,表述正确的有()。

A. 纳税人对印花税的纳税凭证没有按国家规定期限保存的,由税务机关责令限期改正,并可处以2000元以下的罚款;若情节严重的,可处以2000元以上1万元以下的罚款
B. 电子形式签订的各类应税凭证,也应该贴花
C. 凡多贴印花税票者,不可申请退税,但可申请下期抵扣
D. 财产租赁合同的计税依据为租赁金额,应纳税额超过1角但不足l元的,按1元贴花
E. 已贴花的凭证,修改后所载金额增加的,其增加部分应补贴花

下列表述中,符合个人独资企业和合伙企业纳税规定的有()。A.个人独资企业和合伙企业每一个纳税年度下列表述中,符合个人独资企业和合伙企业纳税规定的有()。

A. 个人独资企业和合伙企业每一个纳税年度发生的广告费和业务宣传费,不超过当年销售(营业)收入15%的部分可以据实扣除,超过部分可不得向以后纳税年度结转
B. 个人以独资企业和合伙企业的形式开办两个或两个以上的企业,应分别按每个企业的应纳税所得额计算缴纳各自的所得税税额
C. 个人独资企业发生的业务招待费支出,按照发生额的60%扣除,但最高不得超过当年销售(营业)收入的5‰
D. 实行查账征税方式的个人独资企业和合伙企业改为核定征收以后,在原征税方式下认定的年度经营亏损未弥补完的部分,不得再继续弥补
E. 个人独资企业的坏账准备,准予扣除

资产组的可收回金额低于其账面价值的,应当确认相应的减值损失,直接记入“资产减值损失”科目借方。()

A. 正确
B. 错误

企业对于本期发现属于前期差错,只需调整会计报表相关项目的期初数,无须在会计报表附注中披露。()

A. 正确
B. 错误

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