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【简答题】
(63) Learning together is a fruitful source of relationship between children and parents. By playing together, parents learn more about their children and children learn more from their parents. () Toys and s which both parents and children can share are an important means of achieving this co-operation. Building-block toys and jigsaw puzzles and crosswords are good examples. (65) Parents vary greatly in their degree of strictness and indulgence towards their children. Some may be especially strict in money matters, others are severe over times of coming home at night, punctuality for meals or personal cleanliness. In general, the controls imposed represent the needs of the parents and the values of the community as much as the child’s own happiness and well-being. (66) As regards the development of moral standards in the growing child, consistency is very_ important in parental teaching. To forbid a thing one day and excuse it the next is no foundation for morality. (67) Also, parents should realize that "example is better than precept". (From Bringing Up Children)
67（）(63) Learning together is a fruitful source of relationship between children and parents. By playing together, parents learn more about their children and children learn more from their parents. () Toys and s which both parents and children can share are an important means of achieving this co-operation. Building-block toys and jigsaw puzzles and crosswords are good examples. (65) Parents vary greatly in their degree of strictness and indulgence towards their children. Some may be especially strict in money matters, others are severe over times of coming home at night, punctuality for meals or personal cleanliness. In general, the controls imposed represent the needs of the parents and the values of the community as much as the child’s own happiness and well-being. (66) As regards the development of moral standards in the growing child, consistency is very_ important in parental teaching. To forbid a thing one day and excuse it the next is no foundation for morality. (67) Also, parents should realize that "example is better than precept". (From Bringing Up Children)
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【单选题】34（） A second language opens the door to the world-wide sharing of skills and discoveries in science, engineering and medicine. (From English World-wide) A. and supplied to radio stations in 120 count...
A.
English is now the international language for airline pilots, scientists, medical experts, businessmen and many others. Consequently, more and more people are learning it. The BBC’s English teaching programs are broadcast daily to four continents (31) ______. Films and video are on the air or used in institutions in over 100 countries. All this helps to add more speakers to the estimated 100 million (32) ______. The rush to learn English has reached even China. The main reason for the upsurge (上升) in interest is (33) ______. Unlike many other widely used languages, English can be correctly used in a very simple form with less than one thousand words and (34) ______. This was pointed out in the 1920’s by two Cambridge scholars, Ogden and Richards, (35) ______. Another reason for the popularity of English is that English-speaking countries are spread throughout the world. An estimated 310 million people in Britain, the U.S.A., Canada, Australia, South Africa, etc. (36) ______. Also in former British colonial areas in Africa and Asia (37) ______, no common language has been found which would make a suitable substitute for English. In Delhi, although nationalists would prefer to phase out (逐步停止) the use of English, the man from South India finds English more acceptable than Hindi, (38) ______. Turning from India to Africa, a similar problem exists. However reluctant African nations are to use English and, as it were, subject themselves to a kind of "cultural imperialism", there seems to be no alternative language which will do the job of communication effectively. The view (39) ______. Some teachers who have returned from overseas consider it creates a wider gap between those who are educated (40) ______. Nevertheless, in many parts of the world, the technical and scientific knowledge needed to develop a country’s resources and improve people’s living conditions, is just not available in the mother tongue.
【单选题】企业年金方案讨论通过后，应提交劳动保障部门审核，向劳动保障部门申请审核应提交的材料有（）。 ①本单位企业年金方案 ②上年度本企业财务报表 ③建立企业年金的职工名册 ④企业年金审批申请 企业年金方案讨论通过后，应提交劳动保障部门审核，向劳动保障部门申请审核应提交的材料有（）。 ①本单位企业年金方案 ②上年度本企业财务报表 ③建立企业年金的职工名册 ④企业年金审批申请 A．①② B．①③ C．①②③ ...
A.
N公司经市劳动和社会保障局审批后，建立了企业年金计划，为在职员工办理了一份补充养老保险。退休后，该公司职工除可享受基本养老金外，还可拿到另外一份补充养老金。N公司加入的企业年金计划是集合计划，由T养老保险股份有限公司作为受托人和投资管理人，由G银行作为账户管理人和托管人。我国的集合企业年金最初模式是“2+2”业务模式，之后又有了“3+1”模式，与“3+1”模式并存的还有“1+2+n”的新模式。
【单选题】根据我国相关税收规定，企业购买保险公司团体养老保险，企业可以享受保费在企业所得税前一定比例扣除的税收优惠。（） A．正确 B．错误
A.
新设立的M公司为了获得在行业中的快速成长，招聘了很多有市场影响和客户资源的高级客户经理。为了给高级客户经理提供其原公司离职导致的养老金权益损失的补偿，同时为该类客户经理提供更好的企业福利。M公司一次性缴费购买了S养老保险公司全能型团体养老保险方案“账户通”。M企业获得保险公司提供的不同产品特征的服务，并且企业及其员工均可定期提出“账户通”内不同养老保险产品的转换申请，改变投保的产品种类或其中的账户资金分布。不仅在投保时就可以“把鸡蛋分散到多个篮子里”，更可以根据市场行情的变化“调整鸡蛋的放置地点”，可灵活变换“鸡蛋”放置地点的“账户通”使客户既可以享受资本市场上升期较高的资金回报率，又可以安享资本市场下挫期投资稳健、收益稳定的好处，属于全能型养老保险产品。
【单选题】假设王某2030年退休并开始以年金形式领取养老金，2035年1月王某死亡，则以下对其个人账户余额的处理方式错误的是（）。 A．由王某指定的受益人一次性领取 B．由王某的继承人一次性领取 C．由王某的继承人按年金方式领取至期末 D．由企业年金的公共账户保留
A.
N企业2009年4月为其员工建立企业年金计划（受托人、账户管理人、托管人、投资管理人由具有资质的不同机构进行）。采取缴费确定型、完全积累的个人账户管理模式，账户基金由公司缴费、个人缴费和投资收益构成。缴费额＝缴费基数×基本缴费比例×职务调整系数×工龄调整系数×司龄调整系数，其中缴费基数指员工上月计税工资总额，基本缴费比例按照工资总额的4%执行。
B.
职务调整系数按照员工的职务和技术级别确定，参照下表：
C.
公司领导 正职公司领导 副职高级管理人员 中级管理人员 普通员工
D.
2.0；1.8；1.5；1.3；1.0
E.
工龄调整系数，按照员工的工龄确定，参照下表：
F.
30－40年 20－30年 10－20年 5－10年 工龄5年以下
G.
1.8；1.6；1.4；1.2；1.0
H.
司龄调整系数，按照员工在本公司的连续服务年限确定，参照下表：
I.
20年以上 15－20年 10－15年 5－10年 司龄5年以下
J.
1.8；1.6；1.4；1.2；1.0
.
公司缴费为企业年金缴费额的80%，个人缴费为企业年金缴费额的20%。公司采取月缴费方式，员工个人缴费部分由公司从当月工资中代为扣缴。企业缴费在年工资总额的4%以内部分从成本列支，超过4%部分在职工福利费或自有资金中列支。
K.
个人缴费部分100%权益归个人所有，公司缴费部分以员工在公司建立企业年金后的服务年限按照下述比例执行：
L.
服务年限 1 年以内 1－2 年 2－3 年 3 年以上
M.
权益归属比例 0 30% 50% 100%