问题 填空题



The Commission is expected to propose allowing people to choose which legal jurisdiction they would come under, based on their (1) or their residency. But the proposal is set to (2) because of the very different laws on divorce that apply across the EU. The Commission wants to (3) problems over which law to apply when, for example, a married couple from one member state is (4) in another member state or when the couple is of different EU nationalities.
The (5) of member states are said to be (6) the idea and responded positively to a (6) which followed the (8) of a Commission Green Paper. With 15 percent of German divorces each year involving couples of different nationalities, the government of Berlin (9) see resolved the issue of which laws should apply.
But some member states are expected to resist the (10) which would involve allowing different divorce laws to be applied in their countries. For example, in Ireland where the divorce law states a couple must have been separated for four years, establish that their marriage has broken down and be offered (11) , a couple from Sweden could apply to an Irish court to allow them to divorce under Swedish law, where divorce can be (12) quickly.
The Irish government’s (13) to the Commission on the Green Paper stated: "Ireland is not in favor of allowing (14) to choose the applicable law, as this could be open to abuse.., such abuse would be likely to (15) most on divorce regimes, such as that of Ireland, which require a relatively long separation period." Ireland, like the UK, however, is allowed to choose whether to "opt-in" to such a proposal under rules agreed in the Amsterdam treaty. Malta has no such (16) but could (17) the proposal in the Council of Ministers since (18) approval will be required.
"It is going to lead to (19) ," said Geoffrey Shannon, Irish expert on the Commission on European Family Law, which examines the (20) of EU family law.
The proposal would also mean that judges would have to be trained in the divorce law of all 25 member states.

答案

参考答案:resident

解析:

[分析]: 名词。 本题考查重点单词的重复或对应。本词是上文中residency的对应,但不是重复。因此注意区别resident和residency的拼写和含义。前者意为“居民”,后者意为“居住地”。

单项选择题
问答题

某工业企业2012年1月发生下列经济业务;
(1)1日,从银行提取现金1000元备用。
(2)2日,从黄海厂购进材料一批,已验收入库,价款5000元,增值税税额850元,款项尚未支付。
(3)2日,销售给广丰工厂C产品一批,价款为100000元,增值税销项税额17000元,款项尚未收到。
(4)3日,厂部的张三出差,借支差旅费500元,经现金付讫。
(5)4日,车间领用乙材料一批,其中用于B产品生产3000元,用于车间一般消耗500元。
(6)5日,销售给吉润公司D产品一批,价款为20000元,增值税销项税额3400元,款项尚未收到。
(7)5日,从华东公司购进丙材料一批,价款8000元,增值税进项税额1360元,材料已运达企业但尚未验收入库,款项尚未支付。
(8)7日,接到银行通知,收到广丰工厂前欠货款117000元,已经办妥入账。
(9)8日,通过银行转账支付5日所欠华东公司的购料款9360元。
(10)10日,购入电脑一台,增值税专用发票上价款8000元,增值税税额1360元签发一张转账支票支付。
要求:根据以上经济业务,完成下列“科目汇总表”的编制(在下表的空格中填入正确的数字)。

科目汇总表
2012年1月        单位:元
会计科目 借方发生额 贷方发生额
库存现金 1000 500
银行存款 117000 (1)
应收账款 (2) 117000
原材料 5000 3500
材料采购 8000
生产成本 3000
其他应收款 500
固定资产 8000
主营业务收入 (3)
制造费用 500
应交税费 (4) 20400
应付账款 9360 (5)
合计 296330 296330