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:majority

解析:

[分析]: 名词。 该词意思为“大多数,大部分”,为句中主语部分的中心词,是考查的重点。注意与major区别。major是形容词形式,意思为“主要的,重要的”,该词为名词时,意为“专业”。

单项选择题

甲公司系20×3年12月25日改制的股份有限公司,每年按净利润的10%计提法定盈余公积。20×7年度有关资料如下:
(1)从20×7年1月1日起,所得税的核算由应付税款法改为资产负债表债务法。甲公司历年的所得税税率均为25%。20×6年12月31日止(不包括下列各项因素),发生的应纳税暂时性差异的累计金额为2000万元,发生的可抵扣暂时性差异的累计金额为1200万元(假定无转回的暂时性差异)。计提的各项资产减值准备作为暂时性差异处理,当期发生的可抵扣暂时性差异预计能够在三年内转回。
(2)从20×7年1月1日起,生产设备的预计使用年限由12年改为8年;同时,将生产设备的折旧方法由平均年限法改为双倍余额递减法。根据税法规定,生产设备采用平均年限法计提折旧,折旧年限为12年,预计净残值为零。A产品年初无在产品和产成品存货、年末无在产品存货(假定上述生产设备只用于生产A产品)。甲公司期末存货采用成本与可变现净值孰低法计价。年末库存A产品未发生减值。
上述生产设备已使用3年,其账面原价为2400万元,累计折旧为600万元(未计提减值准备),预计净残值为零。
(3)从20×7年起,甲公司试生产某种新产品(B产品),对生产B产品所需乙材料的成本采用先进先出法计价。
乙材料20×7年年初账面余额为零。20×7年第一、二、三季度各购人乙材料200公斤、300公斤、500公斤,每公斤成本分别为1000元、1200元、1250元。
20×7年度为生产B产品共领用乙材料600公斤,发生人工及制造费用21.5万元,B产品于年底全部完工。但因同类产品已先占领市场,且技术性能更优,甲公司生产的B产品全部未能出售。甲公司于20×7年底预计B产品的全部销售价格为76万元(不含增值税),预计销售所发生的税费为6万元。剩余乙材料的可变现净值为40万元。
(4)甲公司20×7年度实现利润总额为8000万元。20×7年度实际发生的业务招待费 80万元,按税法规定允许抵扣的金额为70万元;国债利息收入为2万元;其他按税法规定不允许抵扣的金额为20万元(非暂时性差异)。除本题所列事项外,无其他纳税调整事项。

甲公司20×7年度应计提的生产设备的折旧额为( )万元。

A.500

B.600

C.620

D.720

名词解释