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【单选题】

Immigration is a sensitive subject now. The economic cr has destroyed millions of jobs in rich countries, their governments especially sensitive about the impact of immigration on the demand for local labour.
Such concerns are illogical, because immigration is counter-cyclical. Recession in rich countries has discouraged some would-be incomers from trying their luck. America, for instance, has seen a sharp decline in Mexicans trying to cross its southern border. Immigration to Europe has slowed. Some studies also suggest that increased inflows of migrants are a leading indicator of a pickup in growth.
Yet governments are often reluctant to leave migration flows to the labour market. In recessions, they tend to take steps to discourage new migrants and even get rid of existing ones. Over the past year the Danish. French and Italian governments have rolled back the Schengen passport-free zone and reintroduced limited border controls. Even Australia and Canada. which pioneered the "points system" to give preference to skilled workers, have cut back on work permits. David Cameron, Britain’s prime minister, has imposed a "migration cap" for those from outside the EU. Countries including Spain, Japan and Denmark have taken this to its logical conclusion, with "pay as you go" schemes, under which migrants get cash handouts to return to their countries of origin.
Concerns about immigration are understandable, especially at a time when jobs are in such short supply. Polling in both Europe and America suggests that a majority of locals think immigrants do more harm than good and damage locals’ chances in the job market. Evidence that immigration hurts local workers is, however, weak. In seasonal work and construction, cheap foreign labour can depress wages and make it harder for the low-skilled to find work, but the flexibility and willingness of new workers can also boost productivity and encourage innovation.
Strains on public services can sorely test the patience of locals, especially when budget cuts are it hard to maintain such services. In Britain, for instance, a contingency fund (应急费用) to help cash-strapped (资金短缺的) local authorities facing pressure on public services has been scrapped. Yet over time immigrants more than repay the extra short-term burden they impose on education, health and other budgets.
Politicians often say that they want a sensible debate about immigration; but too often they cater for voters’ fears of immigrants rather than attempting to allay (减轻) them.
Immigration is, on the whole, good for economies. Rather than sending immigrants home, with their skills, energy, ideas and willingness to work, governments should be encouraging them to come. If they don’t, governments elsewhere will.
What benefits can immigrants bring to the receiving country according to the passage

A.
They make it easier for the low-skilled local workers to find work.
B.
They can boost productivity and encourage innovation in some fields.
C.
They mainly concentrate on seasonal and construction work.
D.
They will bring money and technology to the receiving countries.
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【多选题】系统自动扣收的费用包括()。

A.
年服务费
B.
交易手续费
C.
工本费
D.
手续费

【单选题】下列不通过管理费用核算的是( )。

A.
工会经费
B.
业务招待费
C.
广告费
D.
财务科长工资

【单选题】下列各项中,不属于期间费用的是( )。

A.
短期借款利息
B.
聘请中介机构年报审计费
C.
销售企业发生的现金折扣
D.
企业负担的生产职工奖金

【多选题】以下属于费用的是()。

A.
企业进行产品广告宣传,花费2万元
B.
企业计提行政管理人员工资5万元
C.
企业处置固定资产发生净损失3万元
D.
由于火灾造成存货净损失5万元

【多选题】下列各项不属于期间费用的是( )。

A.
主营业务成本
B.
生产成本
C.
制造费用
D.
财务费用
E.
销售费用

【单选题】费用扣除不包括( )。

A.
生计费
B.
对农村教育的捐赠支出
C.
纳税人养家糊口所需的费用
D.
差旅费、午餐费、维修费、搬迁费

【单选题】下列各项中,不属于管理费用的是( )。

A.
非常损失
B.
工会经费
C.
待业保险费
D.
劳动保险费