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【单选题】
1 Oscar Wilde said that work is the refuge of people who have nothing better to do. If so, Americans are now among the world's saddest refugees. Factory workers in the United States are working longer hours than at any time in the past half-century. America once led the rich world in cutting the average working week—from 70 hours in 1850 to less than 40 hours by the 1950s. It seemed natural that as people grew richer they would trade extra earnings for more leisure. Since the 1970s, however, the hours clocked up by American workers have risen, to an average of 42 this year in manufacturing. 2 Several studies suggest that something similar is happening outside manufacturing: Americans are spending more time at work than they did 20 years ago. Executives and lawyers boast of 80-hour weeks. On holiday, they seek out fax machines and phones as eagerly as Germans bag the best sun-loungers. Yet working time in Europe and Japan continues to fall. In Germany's engineering industry the working week is to be trimmed from 36 to 35 hours next year. Most Germans get six weeks' paid annual holiday~ even the Japanese now take three weeks. Americans still make do with just two. 3 Germany responds to this contrast with its usual concern about whether people's aversion to work is damaging its competitiveness. Yet German workers, like the Japanese, seem to be acting sensibly: as their incomes rise, they can achieve a better standard of living with fewer hours of work. The puzzle is why America, the world's richest country, sees things differently. It is a puzzle with sinister social implications. Parents spend less time with their children, who may be left alone at home for longer. Is it just a coincidence that juvenile crime is on the rise? 4 Some explanations for America's time at work fail to stand up to scrutiny. One blames weak trade unions that leave workers open to exploitation. Are workers being forced by cost-cutting firms to toil harder just to keep their jobs? A recent study by two American economists, Richard Freeman and Linda Bell, suggests not. When asked, Americans actually want to work longer hours. Most German workers, in contrast, would rather work less. 5 Then, why do Americans want to work harder? One reason may be that the real earnings of many Americans have been stagnant or falling during the past two decades. People work longer merely to maintain their living standards. Yet many higher-skilled workers, who have enjoyed big increases in their real pay, have been working harder too. Also, one reason for the slow growth of wages has been the rapid growth in employment-- which is more or less where the argument began. 6 Taxes may have something to do with it. People who work an extra hour in America are allowed to keep more of their money than those who do the same in Germany. Falls in marginal tax rates in America since the 1970s have made it all the more profitable to work longer. 7 None of these answers really explains why the century-long decline in working hours has gone into reverse in America but not elsewhere (though Britain shows signs of following America's lead). Perhaps cultural differences--the last refuge of the defeated economist—are at play. Economists used to believe that once workers earned enough to provide for their basic needs and allow for a few luxuries, their incentive to work would be eroded, like lions relaxing after a kill. But humans are more susceptible to advertising than lions. Perhaps clever marketing has ensured that 'basic needs'--for a shower with built-in TV, for a rocket-propelled car--expand continuously. Shopping is already one of America's most popular pastimes. But it requires money--hence more work and less leisure. 8 Or try this, the television is not very good, and baseball and hockey keep being wiped out by strikes. Perhaps Wilde was right. Maybe Americans have nothi
A.
confined to the manufacturing industry.
B.
a traditional practice in some sectors.
C.
prevalent in all sectors of society.
D.
favoured by the economists.
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【单选题】甲公司和乙公司同为A集团的子公司。2007年4月1日,甲公司出资26 000万元,取得了乙公司80%的控股权,乙公司所有者权益账面价值为29 000万元。甲公司在合并13“资本公积一股本溢价”科目的余额为3 000万元,盈余公积为400万元。则甲公司冲减资本公积的金额为( )万元。
A.
22 400
B.
2 800
C.
3 600
D.
400
【简答题】A公司出资1000万元,取得了乙公司60%的控股权,A公司对该项长期股权投资应采用(    )核算。 A.权益法    B.成本法 C.市价法    D.成本与市价孰低法
【单选题】甲公司出资1000万元,取得了乙公司80%的控股权。假如购买股权时乙公司的账面净资产价值为1500万元,甲、乙公司合并前后同受一方控制,则甲公司确认的长期股权投资成本为(    )万元。
A.
1000      
B.
1500      
C.
800      
D.
1200
【单选题】A、B两家公司同属S公司的子公司。A公司出资1000万元,取得了B公司80%的控股权,假如购买股权时B公司的账面净资产价值为1500万元,则A公司确认的长期股权投资成本为(    )万元。
A.
1000  
B.
1500  
C.
800  
D.
1200
【单选题】因缺少叶酸、维生素B 12 等造血原料而产生的是
A.
缺铁性贫血
B.
巨幼红细胞性贫血
C.
溶血性贫血
D.
铁粒幼红细胞性贫血
E.
再生障碍性贫血
【单选题】产生巨幼红细胞性贫血的原因是?
A.
骨髓的造血功能抑制。
B.
维生素b12和叶酸缺乏。
C.
蛋白质摄入不足
D.
缺铁。
E.
红细胞脆性大。
【多选题】A,B,C出资20万元设立一科技开发有限责任公司,其中,A出资4万元、B出资6万元、C出资10万元。该公司成立后召开了第一次股东会议,下列有关此次股东会议的表述不准确的有( )。
A.
会议由A主持
B.
会议决定,公司不设董事会,由B任执行董事兼总经理,任期3年
C.
公司决定,公司设监事1名,由C担任,任期3年
D.
会议决定,同意该公司以3万元购买A的一项专利权
E.
会议决定,公司资金不足,由全体股东补充
【多选题】巨幼红细胞性贫血产生的原因主要是( )。
A.
叶酸缺乏
B.
维生素C缺乏
C.
DNA合成障碍
D.
细胞核有丝分裂停滞
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A.
1000      
B.
1500      
C.
800      
D.
1200
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