问题 单项选择题

下列各项目中,不应根据职工提供服务的受益对象分配计入相关资产成本或费用的是( )。

A.职工福利费
B.工会经费
C.养老保险费
D.辞退福利

答案

参考答案:D

解析: 企业在职工劳动合同到期之前解除与职工的劳动关系,或者为鼓励职工自愿接受裁减而提出给予补偿的建议,同时满足相关条件的,应当确认因解除与职工的劳动关系给予补偿而产生的预计负债,同时计入当期管理费用。

阅读理解

A survey by an international temporary service agency found that U. S. managers believe that people with a sense of humour do better at their jobs, compared with those who have little or no sense of humour. In fact, about 96 percent of those surveyed said people with a sense of humour do better.

The survey went on to point out that the results suggest that a sense of humour may help light-hearted employees keep their jobs during tough times. And, what's more, it may push them up the corporate ladder past their humourless colleagues. Why? It seems that those with a sense of humour are better communicators and better team players.

Studies have shown that happy workers are more productive. In fact, a researcher at California State University found that humour could help the employees to release tension.

Research done by psychologist Dr. Ashton Trice at Mary Baldwin College in Virginia showed that humour helps us think. When people feel stuck on important projects, they tend to feel angry or depressed.  According to Dr. Trice's research, taking time out to laugh can help us to get rid of negative feelings and allow us to return to a task or move on to another project unaffected by past defeat.

If humour is really this important, then why don't we use it more often on the job? Most likely, the main reason is that many people are unaware of the positive effects of humour in the workplace. However, it is important to realize that some humour is not suitable for the workplace, and that it is often used at wrong times.

小题1: Most people think a sense of humour can ________.

A.help you to do your work better

B.make you have a rich life

C.make you pleased with your work

D.help you to make more friends小题2:Many people don't use humour more in the workplace because __________.

A.they like keeping silent when working

B.they don't know the positive effects of humour

C.they think they should obey the rules

D.they don't like joking or laughing小题3: A person without a sense of humour is easier __________.

A.to feel surprised

B.to get along with

C.to be worried

D.to be successful小题4:What is probably the best title for the article?

A.People with a Sense of Humour.

B.Humour Is Important in the Workplace.

C.Humour and Humourless.

D.Everyone Likes Humour.

单项选择题