题目内容

某压缩机站内设有3台压缩机,各台压缩机的声压级分别为96 dB(A)、90 dB(A)、98 dB(A),则总声压级为()。

A. 96.56
B. 98.5
C. 99.5
D. 100.5

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在发生涉及补价的非货币性交易的情况下,换入资产的账面价值可以不予披露。()

A. 正确
B. 错误

Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)
Improving the balance between the working part of the day and the rest of it is a goal of a growing number of workers in rich Western countries. Some are turning away from the ideals of their parents, for whom work always came first; others with scarce skills are demanding more because they know they can get it. Employers, Caught between a falling population of workers and tight controls on immigration, are eager to identify extra perks that will lure more "talent" their way. Just now they are focusing on benefits (especially flexible working) that offer employees more than just pay.
Some companies saw the change of mood some time ago. IBM has more than 50 different programmes promoting work-life balance and Bank of America over 30. But plenty of other firms remain unconvinced and many lack the capacity to cater to such ideas even if they wanted to. Helen Muftis, with Hay Group, a human-resources consultancy, sees a widening gap between firms "at the creative end of employment" and those that are not.
The chief component of almost all schemes to promote work-life balance is flexible working. This allows people to escape rigid nine-to-five schedules and work away from a formal office. IBM says that 40% of its employees today work off the company premises. For many businesses, flexible working is a necessity. Globalization has spread the hours in which workers need to communicate with each other and increased the call for flexible shifts.
Nella Barkley, an American who advises companies on work-life balance, says that large firms ale beginning to understand the value of such schemes, "but only slowly". For most of them, they still mean little more than child care, health care and flexible working.
To some extent, the proliferation of work-life-balance schemes is a function of today's labour market. Companies in knowledge, based industries worry about the shortage of skills and how they are going to persuade talented people to work for them. Although white-collar workers are more likely to be laid off nowadays, they are also likely to get rehired. Unemployment among college graduates in America is just over 2%. The same competition for scarce. talent is evident in Britain.
For some time to come, talented people in the West will demand more from employers, and clever employers will create new gewgaws to entice them to join. Those employers should note that for a growing number of these workers the most appealing gewgaw of all is the freedom to work as and when they please.
Employees are demanding more from their employers because

A. they always put their work as the first thing in life.
B. they are pursuing a more balanced lifestyle.
C. they are equipped with special skills.
D. they are focusing on benefits more than their salary.

图所示组合结构,梁式杆件为EI=常数,桁架杆件EA=常数,C点竖向位移为()。

A. 向上
B. 向下
C. 为零
D. 需计算确定

Y公司经国家批准实施债转股,其原股本3 000万元,审计后的资产总额为11 100万元,负债总额为8 000万元,净资产为3 100万元(其中资本公积为50万元),评估确认的净资产为3 600万元。实施债转股的相关批准文件规定:债权人将债权1 000万元中的40万元给予豁免,960万元转为股权,债权转股权的比例为1.2:1,助理人员验证确认Y公司实施债转股后的股本为3 800万元,资本公积为250万元。()

A. 正确
B. 错误

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