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PassageThreeQuestions 11to 15are based on the following passage.The decline in moral standards — which has long concerned social analysts — has at last captured the attention of average Americans. And Jean Bethke Elshtain, for one, is glad.The fact that ordinary citizens are now starting to think seriously about the nation's moral climate, says this ethics (伦理学) professor at the University of Chicago, is reason to hope that new ideas will come forward to improve it.But the challenge is not to be underestimated. Materialism and individualism in American society are the biggest obstacles. "The thought that 'I'm in it for me' has become deeply rooted in the national consciousness," Ms. Elshtain says.Some of this can be attributed to the disintegration of traditional communities, in which neighbors looked out for one another, she says. With today's greater mobility and with so many couples working, those bonds have been weakened, replaced by a greater emphasis on self.In a 1996 poll of Americans, loss of morality topped the list of the biggest problems facing the US. And Elshtain says the public is correct to sense that: Data show that Americans are struggling with problems unheard of in the 1950s, such as classroom violence and a high rate of births to unmarried mothers.The desire for a higher moral standard is not a lament (挽歌) for some nonexistent "golden age", Elshtain says, nor is it a wishful (一厢情愿的) longing for a time that denied opportunities to women and minorities. Most people, in fact, favor the lessening of prejudice.Moral decline will not be reversed until people find ways to counter the materialism in society, she says. "Slowly, you recognize that the things that matter are those that can't be bought."
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Passage FourQuestions 16to20are based on the following passage.Comets orbiting a distant star have been found to contain water, the first time the ingredient considered key to life has been discovered in objects circling a star other than our sun.The discovery adds weight to the theory that other planetary systems may be similar to our own and may contain chemicals that are essential to the formation of life as we know it.Scientists have no way of knowing whether life ever existed on any comets or planets orbiting this particular star, known as CW Leonis and located some 3,000 trillion miles from Earth in the constellation (星座) Leo.But they are certain that no life could exist there now. That is because as it burns out the last of its nuclear fuel, the star has swelled and increased in luminosity (亮度), engulfing nearby objects and melting comets in orbits as distant as Neptune is from the sun — releasing the water that astronomers spotted using a radio telescope in other space."Ironically, the existence of these bodies is measured through their destruction." Said Gary Melnick, chief scientist on the project and an astronomer at the Harvard-Smithsonian Center for Astrophysics in Cambridge, Massachusetts.Mr. Melnick said the discovery was of particular importance because if there was a reservoir of water farther from the star, there could have been water closer to the star, supporting the idea that life may have existed outside our solar system. Comets are believed to have helped build life on Earth, Mr. Melnick and other scientists said. Besides bringing water to the oceans, they are also thought to have transported important chemicals as they hurtled through Earth's atmosphere in past eons (极漫长的时期).
大家注意，这个题是单选题。某公司2019年度支出合理的工资薪金总额1000万元，按规定标准为职工缴纳基本社会保险费150万元，为受雇的全体员工支付补充养老保险费80万元，为公司高管缴纳商业保险费30万元。根据企业所得税法律制度的规定，该公司2019 年度发生的上述保险费在计算应纳税所得额时准予扣除数额的下列计算中，正确的是( )。
某化妆品生产企业，2019年计入成本、费用中的合理的实发工资540万元，当年发生的工会经费15万元、职工福利费80万元、职工教育经费40万元。已知，在计算企业所得税应纳税所得额时，工会经费、职工福利费、职工教育经费的扣除比例分别为2%、14%、8%，则该企业在计算2019年应税所得时准予扣除的职工工会经费、职工福利费、职工教育经费合计金额的下列计算中，正确的是( )。
甲公司股东赵某认缴的出资额为100万元，应于2019年7月1日前缴足，7月1日赵某实缴资本为20万元，剩余部分至2019年12月31日仍未缴纳，甲公司因经营需要于2019年1月1日向银行借款100万元，年利率10%，发生借款利息10万元，则2019年甲公司在计算应纳税所得额时可以扣除借款利息的下列计算中，正确的是( )。
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