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问题 名词解释

“TPM”

答案

参考答案：

“TPM”是全员生产维修的英文缩写。是日本前设备管理协会于1971年提出的一种维修体制模式。其定义概括的内容是：以最高的设备综合效率为目标；确保以设备一生为目标的全系统的预防维修；设备的计划、使用、维修等所有部门都要参加；从企业的最高管理层到第一线职工全体参加；实行动机管理，即通过开展小组的自主活动来推进生产维修。

填空题



Americans have four primary avenues for making friends: at work, at school, through a hobby or a (1) such as volunteer work and discussion group, or through a family or (2) .
In American culture, a job is more than the work that one performs between the hours of 9 a.m. and (3) . Work becomes a major socializing influence. Many young mothers who (4) their jobs to care for small children remark on the loneliness of their new lifestyles because they have lost their forum for (5) .
A great number of American employers recognize business social (6) and use it to build a family atmosphere on the job so that employees will feel (7) in their work environment. Some employers arrange company get-togethers in their home or at a (8) . American companies have at least one (9) annually, usually at Christmas time. Many corporations have (10) where employees and administrators alike dress (11) to play games such as baseball and volleyball.
Top American administrators often hold social gatherings (12) . Depending upon the size of the employer’s home and the number of (13) . These social gatherings may be picnics, pool parties, or (14) . If the company is large, an employer may hold what Americans call (15) . For an open house, the employer will invite his employees to come to his home (16) between 1 p.m. on a certain day. Those invited usually stay for (17) , chatting with the other guests and their host. People come and go (18) during the designated hours, and the host keeps refreshments, usually (19) or hors d’oeuvres and beverages, available for all who come. For such social gatherings, it is considered (20) the invitation unless you have an excellent reason.
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多项选择题

下列关于延期纳税筹划的理解正确的有( )。

A．延期纳税筹划的前提是合法、合理

B．延期缴纳可以减少纳税人纳税绝对总额

C．延期缴纳是使纳税人减少应纳税收而直接节税的税务筹划方法

D．延期缴纳可以增加纳税人本期的现金流量
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