问题 问答题 简答题

人说个人负责制容易形成个人专断,集体负责制能够发挥集体的智慧,还是集体负责制好?请予以分祈。

答案

参考答案:

(1)个人负责制的确存在容易形成个人专断的缺陷,但个人负责制同样也存在优点,即能够保证较高的效率,而集体负责制则做不到这一点;集体负责制的确能够发挥集体的智慧,能够集思广益,但也容易议而不决、贻误时机,影响效率。因此,个人负责制和集体负责制两者之间各有利弊,各有所长、各有所短,很难说哪个好、哪个不好。

(2)国家机关中,有的国家机关需要发挥集体的智慧,需要稳妥,如立法机关的任务是制定规范,而规范要影响到每一个公民的合法的权利和利益,就需要通过吸收各方面的意见,考虑各种政治力量的要求;而有的国家机关作为执行机关,就需要具有相当的效率,否则就收不到应有的效果。前者就应当采用集体负责制,后者就应当采用个人负责制。

(3)我国宪法根据各国家机关行使权力的特点和性质,规定人民代表大会及其常委会、人民法院、人民检察院实行集体负责制,而各级行政机关和中央军事委员会采用个人负责制。这是符合这些国家机关的特点和性质的。

阅读理解

阅读理解。

    If you do not use your arms or your legs for some time, they become weak. When you start using them

again, they slowly become strong again. Everybody knows that. Yet many people do not seem to know that

memory works in the same way.

    When someone says that he has a good memory, he really means that he keeps his memory in practice by

using it. When someone else says that his memory is poor, he really means that he does not give it enough

chance to become strong.

    If a friend says that his arms and legs are weak, we know that it is his own fault (过错). But if he tells us

that he has a poor memory, many of us think that his parents are to be blamed (责备), and few of us know

that it is just his own fault.

    Have you ever found that some people can't read or write but usually they have better memories? This is

because they cannot read or write and they have to remember things; they cannot write them down in a little

notebook. They have to remember days, names, songs and stories; so their memory is the whole time being

exercised. So if you want to have a good memory, learn from the people: practice remembering.

1. Which of the following is right? [ ]

A. Your arms or your legs will become weak when you use them.

B. Your memory works in the same way as your arms and legs.

C. Everybody knows that memory works in the same way as their arms and legs.

D. Your memory can't become strong again when you use them again.

2. If you want to have a good memory, you must ______. [ ]

A. practice it

B. not give it enough chance to become strong

C. have clever parents

D. use your arms and legs often

3. One has a bad memory because of ______. [ ]

A. his own fault

B. his parents' fault

C. his teachers' fault

D. his strong arms and legs

4. Many people who can't read and write can remember things well because ______. [ ]

A. they have to remember

B. they can't write them down

C. they practice remembering

D. they can remember things quickly

5. The writer tells us ______. [ ]

A. a good memory comes from practice

B. a good memory needs strong arms and legs

C. parents can make us clever

D. to remember days, names and songs

问答题

甲公司20×6年12月31日有关资产、负债的账面价值与其计税基础如下表所示。

资产、负债的账面价值与计税基础表

20×6年12月31日

项目账面价值计税价值暂时性差异
应纳税暂时性差异可抵扣暂时性差异
交易性金融资产1200900
应收账款15001800
存款50005600
可供出售金融资产30001400
长期股权投资
投资性房地产120009000
固定资产3000026000
无形资产60009000
应付利息15000
预收款项9000
合计××

其他资料如下:
(1)20×6年年初,甲公司递延所得税资产的余额为1350万元,递延所得税负债的余额为2060万元。
(2)上述长期股权投资系甲公司向其联营企业投资,初始投资成本为2000万元,因采用权益法而确认的增加长期股权投资账面价值为1600万元,其中,因联营企业实现净利润而增加的金额为1000万元,其他权益变动增加额为600万元,未发生减值损失。该联营企业适用的所得税税率与甲公司相同,均为25%,预计未来所得税税率不会发生变化,甲公司对该项长期股权投资意图为长期持有,并无计划在近期出售。
(3)甲公司20×6年度实现的利润总额为9000万元,其中,计提应收账款坏账损失 200万元,转回存货跌价准备350万元;对联营企业投资确认的投资收益400万元;赞助支出100万元;管理用设备的折旧额高于可税前抵扣的金额为1000万元;无形资产中的开发成本摊销为200万元,按照税法规定当期可税前抵扣的金额为300万元。
本年度资产公允价值变动净增加3000万元,其中,交易性金融资产公允价值减少100万元,当年取得的可供出售金融资产公允价值增加800万元,投资性房地产公允价值增加 2300万元。
(4)假定:①甲公司未来持续盈利并有足够的纳税所得抵扣可抵扣暂时性差异,除上述各项外不存在其他纳税调整事项;②甲公司对其所持有的投资性房地产采用公允价值模式进行后续计量;③上述无形资产均为当年年末新增的可资本化的开发支出,按照税法规定资本化的开发支出可以加计扣除;④税法规定公司按照准则规定所计提的资产损失准备以及转回均不计入应纳税所得额,按照权益法确认的投资收益也不计入应纳税所得额,赞助支出不得从应纳税所得额中扣除。
要求:

分别计算甲公司各项资产、负债的账面价值与其计税基础之间产生的应纳税暂时性差异和可抵扣暂时性差异及合计金额,并填入上表相关项目中;