问题 多项选择题

各级机构在本级反洗钱领导小组的领导下做好全行大额和可疑交易报告工作,一级支行、营业网点工作职责包括:()。

A.应用反洗钱系统进行大额交易和可疑交易的补录补正,做好大额交易和可疑交易报告工作

B.负责指导和督促辖内邮政机构和代理网点依法合规做好大额交易和可疑交易报告工作

C.研究制定本行大额和可疑交易管理办法、工作流程和控制措施,建立健全大额和可疑交易内部控制制度

D.有管理职能的一级支行和营业网点负责组织辖内大额和可疑交易工作的宣传培训和监督检查

答案

参考答案:A, B, D

单项选择题

In an age of perpetual digital connectedness, why do people seem so disconnected In a Duke University study, researchers found that from 1985 to 2004, the percentage of people who said there was no one with whom they discussed important matters tripled, to 25%; the same study found that overall, Americans had one-third fewer friends and confidants than they did two decades ago.

Another recent study, by researchers at the University of Michigan, found that college students today have significantly less empathy than students of generations past did. The reason, psychologists speculate, may have something to do with our increasing reliance on digital communication and other forms of new media.

It’s possible that instead of fostering real friendships off-line, e-mail and social networking may take the place of them—and the distance inherent in screen-only interactions may breed feelings of isolation or a tendency to care less about other people. After all, if you don’t feel like dealing with a friend’s problem online, all you have to do is log off.

The problem is, as empathy wanes, so does trust. And without trust, you can’t have a cohesive society. Consider the findings of a new study co-authored by Kevin Rockmann of George Mason University and Gregory Northcraft at the University of Illinois who specializes in workplace collaboration. Northcraft says high-tech communications like e-mail and (to a lesser extent) videoconferencing—which are sometimes known as "lean communication" because they have fewer cues like eye contact and posture for people to rely on—strip away the personal interaction needed to breed trust. In a business setting—as in all other social relationships outside the workplace—trust is a necessary condition for effective cooperation within a group. "Technology has made us much more efficient but much less effective," said Northcraft in a statement. "Something is being gained, but something is being lost. The something gained is time, and the something lost is the quality of relationships. And quality of relationships matters."

In Rockmann and Northcraft’s study, 200 students were divided into teams and asked to manage two complicated projects: one having to do with nuclear disarmament; the other, price fixing. Some groups communicated via e-mail, some via videoconference and others face to face. In the end, those who met in person showed the most trust and most effective cooperation; those using e-mail were the least able to work together and get the job done.

Northcraft thinks this is because real-life meetings, during which participants can see how engaged their colleagues are, breed more trust. Over e-mail, meanwhile, confirmation of hard work gets lost, which tends to encourage mutual slacking off.

We learn from Paragraph 2 that nowadays college students()

A. can hardly find real friendship in their daily life

B. are more skillful at using new forms of media

C.realize the disadvantage of digital communication

D. are less able to understand others’ feelings

多项选择题

甲公司为建造固定资产于2011年1月1日专门发行2年期公司债券。实际收到款项2072.59万元,债券面值2000万元,每半年付息一次,到期还本,票面利率10%,实际利率8%。此外2011年7月1日取得一笔3年期、利率为7%的一般借款600万元。甲公司6月30日和12月31日计提利息费用、摊销溢折价金额并计算应予以资本化金额。该固定资产于2011年1月1日正式开工兴建,有关支出如下。
(1)1月1日,支付工程进度款2072.59万元;
(2)4月1日,因工程进行质量检查而停工;
(3)5月31日,工程重新开工;
(4)7月1日,支付工程进度款300万元;
(5)12月31日,工程完工已经达到了预定可使用状态。
要求:根据上述资料,不考虑其他因素,回答下列各小题。

下列关于专门借款费用资本化的暂停或停止的表述中,正确的有( )。

A.购建固定资产过程中发生非正常中断,并且非连续中断时间累计达3个月,应当暂停借款费用资本化

B.购建固定资产过程中发生正常中断,并且中断时间连续超过3个月,应当停止借款费用资本化

C.在固定资产购建过程中,某部分固定资产已达到预定可使用状态,且该部分固定资产可供独立使用,则应停止该部分固定资产的借款费用资本化

D.在固定资产购建过程中,某部分固定资产虽已达到预定可使用状态,但必须待整体完工后方可使用,则需待整体完工后停止借款费用资本化

E.在固定资产购建过程中,某部分固定资产已达到预定可使用状态,即使该部分固定资产可供独立使用,也应在整体完工后停止借款费用资本化