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问题 单项选择题

零基预算主要应用于( )。

A．现金预算
B．费用预算
C．销售预算
D．生产预算

答案

参考答案：B

解析： 零基预算方法的全称为“以零为基础编制计划和预算的方法”，简称零基预算，又称零底预算，是指在编制成本费用预算时，不考虑以往会计期间所发生的费用项目或费用数额，而是将所有的预算支出均以零为出发点，一切从实际需要与可能出发，逐项审议预算期内各项费用的内容及开支标准是否合理，在综合平衡的基础上编制费用预算的一种方法。这种方法主要应用于费用预算。

综合题

【中外历史人物评说】 

阅读材料，回答问题。

材料一 法者，编著之图籍，设之于官府，而布之予百姓者也。

——《韩非子·难三》

明君使其群臣，不游意于法之外，不为惠于法之内，动无非法。

——《韩非子·有度》

材料二 鉴于《临时政府组织大纲》有不少缺陷，尤其是它仅为政府之规制而非为国民之规制，因而孙中山提出应另制新法。他在给参议院的咨文中说：“查临时政府现已成立，而国民组织之法尚未制定，应请贵院迅为编定颁布，以固民国之基。并据法制局局长宋教仁呈拟《中华民国临时组织法草案》五十五条前来，合并咨送贵院，以资参叙。”但被参议院拒绝。原因有两个，一是认为组织法的名称，不能包括“ * * ”的内容，因而主张制定一份名为“临时约法”的文本；二是认为立法如“受命于政府，有损立法独立之尊严”，应由参议院自行起草。

——徐矛《中华民国政治制度史》

材料三 必须使民主制度化、法律化，使这种制度和法律不因领导人的改变而改变，不因领导人的看法和注意力的改变而改变。现在的问题是法律很不完备，很多法律还没有制定出来。往往把领导人说的话当做“法”，不赞成领导人说的话就叫做“违法”……所以，应该集中力量制定刑法、民法、诉讼法和其他各种必要的法律……经过一定的民主程序讨论通过……做到有法可依，有法必依，执法必严，违法必究。

——邓 * * 《解放思想，实事求是，团结一致向前看》

（1）根据材料一，概括韩非子所说“法”的主要特征，并分析其在当时的积极意义。（6分）

（2）材料二中，参议院关于“新法”的认识和孙中山有何不同？结合相关史实，说明参议院的主张是否得以实现。（5分）

（3）材料三中，邓 * * 提出了哪些主张？三位历史人物对“法制”的认识说明了仆么？ （4分）
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问答题



1.Passage 2
Steven Spielberg’s first films were made at a time when directors were the most important people in Hollywood, and his more recent ones at a time when marketing controls the industry. He has remained the most powerful filmmaker in the world during both periods, which says something for his talent and his flexibility.
Spielberg’s most important contribution to modem movies is his acute insight to find and attract a large audience. He ingeniously revised old-style B-movie stories with A-level craftsmanship and enhanced them with the latest developments in special effects.
Considering such movies as the "Indiana Jones" series and "Jurassic Park". The story lines were the mediocre stuff, but the filmmaking was cutting edge and delivered what films have always desired: they showed us something amazing that we hadn’t seen before.
The master image created in movies expresses something fundamental about the way the filmmakers see things. Spielberg once said that his master image was a simultaneous combination of brightness and mystery. This appears in many of his films.
In Spielberg, the light source conceals mystery, whereas for many other directors it is darkness that conceals mystery. The difference is that for Spielberg, mystery offers promise instead of threat. One day he talked about a previous experience.
"My dad took me out to see a meteor shower when I was a little kid," he said, "and it was scary for me because he woke me up in the middle of the night. My heart was beating; I didn’t know what he wanted to do. He wouldn’t tell me, and he put me in the car and we went off, and I saw ail these people lying on blankets, looking up at the sky. And my dad spread out a blanket. We lay down and looked at the sky, and I saw for the first time all these meteors."
"What scared me was being awakened in the middle of the night and taken somewhere without being told where. But what didn’t scare me, but was very soothing, was watching this meteor shower. And I think from that moment on, I never looked at the sky and thought it was a bad place."
Spielberg has always maintained superb quality control and when his films work, they work on every level that a film can roach. When his films are shown, they will conquer the most sophisticated filmgoers in the world and invite them to tears and cheers.
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