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【简答题】

Section B
In this section, there is one passage followed by 7 statements. Go over the passage quickly and mark the answers on the Answer Sheet.
For questions 58-, mark
Y (for Yes) if the statement agrees with the information given in the passage;
N (for No) if the statement contradicts the information given in the passage;
NG (for Not Given) if the information is not given in the passage.
Questions 58- are based on the following passage.
For the first century or so of the industrial revolution, increased productivity led to decreases in working hours. Employees who had been putting in 12-hour days, six days a week, found their time on the job shrinking to 10 hours daily, then, finally, to eight hours, five days a week. Only a generation ago social planners worried about what people would do with all this new-found free time. In the U. S. , at least, it seems they need not have bothered.
Although the output per hour of work has more than doubled since 1945, leisure seems reserved largely for the unemployed and underemployed. Those who work full-time spend as much time on the job as they did at the end of World War II. In fact, working hours have increased noticeably since 1970--perhaps because real wages have stagnated since that year. Bookstores now abound with manuals describing how to manage time and cope with stress.
There are several reasons for lost leisure. Since 1979, companies have responded to improvements in the business climate by having employees work overtime rather than by hiring extra personnel, says economist Juliet B. Schor of Harvard University. Indeed, the current economic recovery has gained a certain amount of notoriety for its "jobless" nature: increased production has been almost entirely decoupled from employment. Some firms are even downsizing as their profits climb. "All things being equal, we’d be better off spreading around the work, " observes labour economist Ronald G. Ehrenberg of Cornell University.
Yet a host of factors pushes employers to hire fewer workers for more hours and, at the same time, compels workers to spend more time on the job. Most of those incentives involve what Ehrenberg calls the structure of compensation: quirks in the way salaries and benefits are organised that make it more profitable to ask 40 employees to labour an extra hour each than to hire one more worker to do the same 40-hour job.
Professional and managerial employees supply the most obvious lesson along these lines. Once people are on salary, their cost to a firm is the same whether they spend 35 hours a week in the office or 70. Diminishing returns may ually set in as overworked employees lose efficiency or leave for more arable pastures. But in the short run, the employer’s incentive is clear.
Even hourly employees receive benefits--such as pension contributions and medical insurance-that are not tied to the number of hours they work. Therefore, it is more profitable for employers to work their existing employees harder.
For all that employees complain about long hours, they, too, have reasons not to trade money for leisure. "People who work reduced hours pay a huge penalty in career terms," Schor maintains. "It’s taken as a negative signal about their commitment to the firm. " [Lotte] Bailyn [of Massachusetts Institute of Technology] adds that many corporate managers find it difficult to measure the contribution of their underlings to a firm’s wellbeing, so they use the number of hours worked as a proxy for output. "Employees know this," she says, and they adjust their behavior accordingly.
"Although the image of the good worker is the one whose life belongs to the company," Bailyn says, "it doesn’t fit the facts. " She cites both quantitative and qualitative studies that show increased productivity for part-time workers: they make better use of the time they have, and they are less likely to succumb to fatigue in stressful jobs. Companies that employ more workers for less time also gain from the resulting redundancy, she asserts. "The extra people can cover the contingencies that you know are going to happen, such as when crises take people away from the workplace. " Positive experiences with reduced hours have begun to change the more-is-better culture at some companies, Schor reports.
Larger firms, in particular, appear to be more willing to experiment with flexible working arrangements...
It may take even more than changes in the financial and cultural structures of employment for workers successfully to trade increased productivity and money for leisure time, Schor contends. She says the U. S. market for goods has become skewed by the assumption of full-time, two-career households. Automobile makers no longer manufacture cheap models, and developers do not build the tiny bungalows that served the first postwar generation of home buyers. Not even the humblest household object is made without a microprocessor. As Schor notes, the situation is a curious inversion of the "appropriate technology" vision that designers have had for developing countries: U. S. goods are appropriate only for high incomes and long hours.
Statements: For questions 58-, markQuestions 58- are based on the following passage.Statements:Bailyn’s research shows that part-time employees work more efficiently.

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【单选题】在化生的基础上发生的癌是()。

A.
肺鳞状细胞癌 
B.
肺小细胞癌 
C.
肺腺癌 
D.
肺巨细胞癌 
E.
肺肉瘤样癌

【单选题】What did the Aliprandis do when they knew about the baby switch() A.They went to Globo TV for more information. B.They helped Dimas find his birth parents. C.They switched the hospital9 s records. D.T...

A.
Text 1 Two years ago, Dimas Aliprandi and Elton Plaster didn’t know of each other’s existence. Then they learned they had been switched (调换) at birth by mistake more than 20 years ago. The discovery didn’t bring bitterness. Rather, it led to the creation of a bigger family. The chain of events started with Dimas, who was always wondering why he did not look like the four sisters he grew up with. He was 14 when his doubts grew after watching a TV news report on babies getting switched at birth because of mistakes at hospitals. He wanted to do a DNA test, but it was too expensive for the family. A decade later, Dimas did it on his own. The DNA test showed that he was not the birth son of the man and woman who had raised him. The news was a shock for his parents. They at first refused to believe the results, but eventually decided to help him look for his biological parents. The search began at the Madre Regina Protmann Hospital where records were checked. The hospital searched its records and found Elton Plaster was bom there on the same day. The records led Dimas to the 35 - acre farm where Plaster lived with his parents, Nilza and Adelson, in the town of Santa Maria de Jetiba, about 30 miles from the Aliprandi home in Joao Neiva. After tests, the Plasters discovered that Elton was the biological son of the man and woman that Dimas had been calling Mom and Dad for 24 years. Meanwhile, the couple Elton had always regarded as tus biological parents were Dimas’ parents. About a year ago, Aliprandi and the parents who raised him accepted an offer from the Plasters to move to their farm, where they built a home. “This is the way it should be,” Adelson Plaster recently told Globo TV. “We are all together and I now have two sons living and working here.”

【单选题】在债务重组日,该项债务重组业务对乙公司当年利润总额的影响金额是()万元。 A.294.53 B.328.30 C.408.30 D.414.58

A.
甲公司和乙公司均为增值税一般纳税人,适用的增值税税率均为17%。甲公司于2009年9月30日向乙公司销售一批产品,应收乙公司的货款为2340万元(含增值税)。乙公司同日开出一张期限为6个月,票面年利率为8%的商业承兑汇票。在票据到期日,乙公司没有按期兑付,甲公司按该应收票据账面价值转入应收账款,并不再计提利息。2010年末,甲公司对该项应收账款计提坏账准备300万元。由于乙公司财务困难,经协商,甲公司于2011年1月1日与乙公司签订以下债务重组协议:
B.
(1)乙公司用一批资产抵偿甲公司部分债务,乙公司相关资产的账面价值和公允价值如下:
C.
D.
(2)甲公司减免上述资产抵偿债务后剩余债务的30%,其余的债务在债务重组日后满2年付清,并按年利率3%收取利息;但若乙公司2011年实现盈利,则2012年按5%收取利息,估计乙公司2011年很可能实现盈利。2011年1月2日,甲公司与乙公司办理股权划转和产权转移手续,并开具增值税专用发票。甲公司取得乙公司商品后作为库存商品核算,取得X公司股票后作为交易性金融资产核算,取得土地使用权后作为无形资产核算并按50年平均摊销。2011年7月1日甲公司将该土地使用权转为投资性房地产并采用公允价值模式进行后续计量,转换日该土地使用权公允价值为1000万元。假设除增值税外,不考虑其他相关税费。
E.
根据上述资料,回答下列问题: