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问题 判断题

海关对某经营加工贸易的企业进行稽查时发现，该企业1年内偷逃应缴税费累计达48万元人民币，因此该企业应属于B类企业。 ( )

答案

参考答案：错

解析：[精析] 根据《中华人民共和国海关对企业实施分类管理办法》第九条第一项规定，年内出现两次违规行为，或偷逃应缴税款5万元人民币以上，不满50万元人民币的，为C类企业。

单项选择题

Of all the areas of learning the most important is the development of attitudes. Emotional reactions as well as logical thought processes affect the behavior of most people.
"The burnt child fears the fire" is one instance; another is the rise of despots like Hitler. Both examples also point up the fact that attitudes stem from experience. In one case the experience was direct and impressive; in the other it was indirect and cumulative. The Nazis were indoctrinated largely by the speeches they heard and the books they read.
The classroom teacher in the elementary school is in a strategic position to influence attitudes. This is true partly because children acquire attitudes from those adults whose word they respect.
Another reason it is true is that pupils often delve somewhat deeply into a subject in school that has only been touched upon at home or has possibly never occurred to them before. To a child who had previously acquired little knowledge of Mexico, his teacher’s method of handling such a unit would greatly affect his attitude toward Mexicans.
The media through which the teacher can develop wholesome attitudes are innumerable. Social studies (with special reference to races, creeds and nationalities), science matters of health and safety, the very atmosphere of the classroom... these are a few of the fertile fields for the inculcation of proper emotional reactions.
However, when children come to school with undesirable attitudes, it is unwise for the teacher to attempt to change their feelings by cajoling or scolding them. She can achieve the proper effect by helping them obtain constructive experiences.
To illustrate, first grade pupils afraid of policemen will probably alter their attitudes after a classroom chat with the neighborhood officer in which he explains how he protects them. In the same way, a class of older children can develop attitudes through discussion, research, outside reading and all-day trips.
Finally, a teacher must constantly evaluate her own attitudes, because her influence can be deleterious if she has personal prejudices. This is especially true in respect to controversial issues and questions on which children should be encouraged to reach their own decisions as a result of objective analysis of all the facts.

The pupils’ attitudes are NOT influenced by ______.

A．their parents’ persuasion to behave properly

B．their teachers’ attitudes

C．the speeches they hear and the books they read

D．such media as social studies, science matter and classroom atmosphere
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判断题

在串联电容中，电容量较小的电容器所承受的电压高。
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