问题 单项选择题

下列费用中属于企业管理费的是( )。

A.劳动保险费

B.医疗保险费

C.住房公积金

D.养老保险费

答案

参考答案:A

解析:[考点] 第一章工程造价构成第三节建筑安装工程费用构成:间接费的组成。 [思路] 建筑安装工程费的间接费由规费和企业管理费组成,企业管理费包括管理人员工资、办公费、差旅交通费、固定资产使用费、工具用具使用费、劳动保险费、工会经费、职工教育经费、财产保险费、财务费、税金等。 [易错] 医疗保险费、住房公积金以及养老保险费均属于规费的内容。 [拓展] 劳动保险费是指由企业支付离退休职工的易地安家补助费、职工退职金;六个月以上的病假人员工资、职工死亡丧葬补助费、抚恤费、按规定支付给离休干部的各项经费。

阅读理解

Employment practices often reflect the needs of employers several decades ago.Times have changed.And so too has the Canadian workforce.Yet many employment practices have not kept pace with this change.For example, some work environments and washrooms designed for able-bodied workers seldom accommodate people who use a wheelchair.

Modernizing these practices is what employment equality is about.For example, making sure work benches and washrooms are adapted for disabled people entering the workplace paves the way for workers who become disabled on the job.By doing so, any given group of people? formerly discriminated against-now has access to better employment opportunities.

The objective, of course, is to make the workplace reflect Canadian society.However, this does not necessarily mean setting and enforcing quotas(实行配额). Rather, it means identifying the barriers to employment and designing measures, with achievable goals and clear timetables, to remove them

For example, according to the Canadian Union of Public Employees-Canada’s largest union, it would be unrealistic in the short term to insist that because half of the working age population is women, that half of the employees of an engineering firm should be women.At this moment, there would not be enough qualified female engineers.

A reasonable numerical goal would be based on the number of women who actually are engineers (8% ) and those who are studying to become engineers (25% ).A short term goal of 13% would be appropriate without running the risk of hiring unqualified people.

Equally important is to ensure people who have been disadvantaged the chance to become qualified for new opportunities.If aboriginal people (土著居民) , for example, can’t qualify for certain jobs because they haven’t had access to appropriate educational opportunities, then an employment equality program would have to address that problem with training programs.

Employment laws in this country cannot be considered displeasing if they guarantee all Canadians fair and equal access to the workforce.

小题1:The passage is mainly about how to ____.

A.modernize equipment for the disabled at work

B.achieve equality of employment opportunities

C.protect women’s rights in employment

D.complete a job training program小题2:The underlined word "them" in Paragraph 3 refers to ____.

A.barriers

B.measures

C.goals

D.timetables小题3:The example of women shows that ____.

A.only a small percentage of women engineers will get promoted

B.13% of the working age women should be hired as engineers

C.policy makers should adopt a practical and flexible approach

D.the quota of women for employment should be raised小题4:The underlined word "address" in Paragraph 6 probably means _

A.put forward

B.run into

C.find out

D.deal with

判断题