题目内容

交易性金融资产是指企业为了近期内出售而持有的金融资产。 ()

A. 正确
B. 错误

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听力原文:Martin: You can say a lot of women are tied to the kitchen sink. On the other hand they are free from the necessity to work.
Ruth: To work, in what sense?
Martin: To work in the sense of carrying responsibility; earning a living, supporting a family.
Ruth: Do you think their work in the home doesn't carry responsibility?
Martin: Yes, but they are free from the responsibility of actually going out to work.
Ruth: Is that a responsibility? ff you go out to work and sit and file papers all day, is that more responsible...
Martin: Yes, you are faced with the responsibility of the mortgage, the rent...
Ruth: But that is your own choice.
Marlin: Yes, it is easy to say that to people after they have been trapped, but freedom of choice just disappears after a while. Women get trapped by children, the house; men trapped by their jobs, the mortgage, the burden of it all. To say one lot is more privileged than the other lot is nonsense.
Ruth: At least you are given the freedom to choose which trap you are going to let yourself fall into.
Martin: All this is very nice theory but it ignores the basic fact that the woman is designed by nature to have and look after children.
Ruth: Well, I agree. I couldn't possibly dispute "have"(laugh) but I could dispute "look after".
Martin thinks that housewives take less responsibility because _________.

A. they do housework.
B. they look after the children at home.
C. they are less efficient than their husbands.
D. they don't have the burden of a working man

企业从外单位取得的原始凭证,必须有填制单位的公章;从个人取得的原始凭证,必须有填制人员的签名或盖章。 ()

A. 正确
B. 错误

One major reason for Germany's high unemployment and the evident weakness of business investment is the nature of the tax system, which tends to discourage both individual effort and investment. Nominal(名义上的)corporate(公司的)tax rates are, in fact, very high and it is these rates that potential investors primarily look at. However, the actual burden borne by companies is not as great as it might seem, because the tax base is fairly narrow. This combination in itself tends to encourage tax avoidance at both the personal and corporate levels. Moreover, by international standards, firms in Germany are still taxed quite heavily.
A reform. of corporate taxation, therefore, should start by reducing tax rates, cutting subsidies(津贴)arid broadening the taxable base. The resulting positive impact on growth would be reinforced if there were also a substantial easing of the net burden.
How do the current plans for a reform. of corporate taxation measure up to these goals? The overall tax burden on companies is to be brought down significantly, with the ceiling of 35% being set. To this end, a dramatic reduction in the corporate tax on retained earnings is planned. The related drop in revenues is to be offset(抵消)by changes in the rules governing tax breaks.
An approach incorporating these basic features would, be a welcome step. If realized in its present form, it should ensure that the objective of making tax rates more attractive for businesses is achieved. At the same time, however, it would be unfortunate if an excessive broadening of the taxable base made it impossible to attain the equally important goal of providing relief.
Comprehensive tax reform. is needed in Germany to spur investment and to create new jobs, thus putting the economy on a higher growth path. The drop in revenues caused by the tax relief granted to both companies and households would, in time, be at least partially offset by the larger volume of tax receipts produced by economic growth. The gaps that remained should primarily be closed through spending cuts. If measure of this sort proved inadequate, then, as a last resort, an increase in indirect taxes could perhaps be considered.
The author of the passage mainly intends to ______.

A. criticize Germany's tax system
B. help companies ease their tax burden
C. propose ways to reform. the tax system
D. examine the current corporate tax rates

【C1】

A. Consequently
B. Accordingly
C. Regularly
D. Basically

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