问题 问答题

Most marketing operations pay close attention to what young people are buying and thinking. Not Britain’s political parties, however, for the simple reason that the under-30s are unlikely to go anywhere near a polling booth. In 1964, 11% of those aged 18 to 24 claimed not to vote, according to the British Election Study. At the general election last year that figure rose to 55%. 46. A report this week by Reform, a think-tank, suggests that this reticence is costing them dearly. Changes in government policy, it argues, have turned being young into a terrible bore.

47. There are already two powerful economic forces working against the so-called "IPOD generation" that are beyond the government’s control. First, the ageing of the population is fast increasing the ratio of people in retirement to those of working age. So the young can look forward to handing over a rising proportion of their pay to support the oldies in their decline. Second, the cost of buying a house in places where people want to live has shot up beyond the reach of the young. In 1995 24% of all first-time homebuyers were under 25 ; today, less than 15% are, according to the Halifax, a bank.

This much is uncontroversial. But the report also argues that the Labour government has made life worse for young people, in three ways. First, increased spending on health care has tended to benefit the old, who ’use the NHS more than the young. Second, tilting the tax and benefit system towards people with children has transferred money from the young to the middle-aged. Third, higher tuition fees are landing university graduates with hefty debts. 48.And the future doesn’t look much better: the government’s proposed pension reforms, along with the decline of defined-benefit company-pension schemes, make grim reading for the under-30s too.

"These changes ought to have brought about a re-examination of the burden of taxation on this age group," says Nick Bosanquet of Imperial College London, one of the authors of the report, tie reckons that, after paying various taxmen and lenders, graduates take home only around half of their salaries. The average for all salaried workers is about three-fifths.

Are things really that bad When examined in a freeze-frame, being young does not look much fun financially. But welfare states are meant to transfer resources from the vigorous to the fragile. Some benefits are merely deferred: today’s 25-year-olds will have babies and hip replacements one day. 49.And although people in their 20s and 30s tend to be heavily indebted this passes when they sink into their 40s and 50s, says Richard Disney of Nottingham University.

Even so, the feeling that young people are being squeezed presents a political opportunity for the opposition parties. 50.David Willetts, the Conservative shadow education secretary, said in a speech last year that the young "could be forgiven for believing that the way in which economic and social policy is now conducted is little less than a conspiracy by the middle- aged" against them_. The Liberal Democrat commission on tax policy worried in August about inter-generational unfairness too.

There will be more of such talk. For the Tories, it offers a way to discuss reducing spending without sounding as if they are merely the mouthpiece of the wealthy. It gives Lib Dem leaders a way to argue activists out of promising to out-spend Labour. And it might even persuade some of those gloomy 25-year-olds to vote.

50()

答案

参考答案:

保守党影子内阁教育大臣大卫·威莱茨在付出年的一次演讲中说,年轻人“认为现行的经济与社会政策无异于是中年人对他们所策划的一声阴谋,这是可以被谅解的”。

解析:

[分析]: 第一个that引导宾语从句,其句子主干是the young could be forgiven,for后面为原因。believing后是that引导的宾语从句,主干是the way is little less than…,the way后跟which引导的定语从句。

单项选择题
单项选择题

东方公司为上市公司,增值税一般纳税人企业,适用增值税税率为17%;适用企业所得税税率2010年和2011年均为25%;按净利润的10%提取盈余公积。2010年度实现利润总额2000万元,2010年度的财务报告于2011年1月10日编制完成,批准报出日为2011年4月20日。2010年度的企业所得税汇算清缴工作于2011年3月25日结束。
东方公司2011年1月1日至4月20日,发生如下会计事项:
(1)1月8日,公司因停产某产品退回从甲企业采购的一批原材料,甲企业同意按原价退货。该批原材料系2010年12月15日购入并入库,购入时取得的增值税专用发票上注明价款80万元、增值税额13.6万元,款项未付,无其他相关税费。至2010年12月31日该批原材料尚未投入使用,年末按同类原材料计提10%的存货跌价准备。取得的增值税专用发票在退货前未向税务机关申报抵扣,税法不允许税前扣除存货跌价准备。注册会计师在审汁时认定该事项不属于资产负债表日后事项。
(2)2月20日,注册会计师在审计时发现,公司2010年10月15日与乙企业签订协议,采用支付手续费方式委托乙企业销售设备400台,每台不含税售价为10万元,按售价5‰支付手续费。至2010年12月31日,公司累计向乙企业发出设备400台,收到乙企业转来的代销清单注明已销售设备:300台,公司按销售400台向乙企业开出增值税专用发票,注明增值税额680万元,并按销售400台确认销售收入,结算手续费,结转销售成本。每台设备的账面成本为8万元;至审计日,公司尚未收到乙企业销售设备的款项。2010年12月31日,公司同类设备的存货跌价准备计提比例为10%。
(3)2月20日,注册会计师在审计时发现,公司2010年9月20日与丙企业签订一项大型设备制造合同,合同总造价600万元(不含增值税),于2010年10月1日开工,至2011年3月31日完工交货。至2010年12月31日,该合同累计发生支出120万元,与丙企业已结算合同价款180万元,实际收到货款300万元。2010年12月31日,公司按50%的完工进度确认收入,按实际发生的支出确认费用,未确认合同预计损失准备。在审计时,注册会计师预计合同尚需发生成本360万元,据此确认合同完工进度为25%,无需计提合同预计损失准备。不考虑增值税因素。
(4)3月8日,董事会决定自2011年1月1日起将公司位于城区的已出租一幢建筑物的核算由成本模式改为公允价值模式。该建筑物系2010年1月20日投入使用并对外出租,入账时初始成本为1940万元,市场售价为2400万元;预计使用年限为20年,预计净残值为20万元,采用年限平均法计提折旧,与税法规定相同;年租金为180万元,按月收取;2011年1月1日该建筑物的市场售价为2500万元。东方公司认同上述经注册会计师审计发现的问题并作相应的会计调整处理。
根据上述资料,回答下列问题:

东方公司在对2011年1月1日至4月20日发生的上述事项进行会计处理后,应调减原已编制的2010年12月31日资产负债表中的“应交税费”项目金额( )万元。

A.256.25

B.283.85

C.295.75

D.309.35