问题 单项选择题

Manners nowadays in metropolitan cities like London are practically non-existent. It is nothing for a big, p schoolboy to elbow an elderly woman aside in the dash for the last remaining seat on the tube or bus, much less stand up and offer his seat to her, as he ought. In fact, it is saddening to note that if a man does offer his seat to an older woman, it is nearly always a Continental man or one from the older generation.

This question of giving up seats in public transport is much argued about by young men, who say that, since women have claimed equality, they no longer deserve to be treated with courtesy, and that those who go out to work should take their turn in the rat race like anyone else. Women have never claimed to be physically as p as men. Even if it is not agreed, however, that young men should stand up for younger women, the fact remains that courtesy should be shown to the old, the sick and the burdened.

Conditions in travel are really very hard on everyone, we know, but hardship is surely no excuse. Sometimes one wonders what would have been the behavior of these stout young men in a packed refugee train or a train on its way to a prisoner-camp during the war. Would they have considered it only right and their proper due to keep the best places for themselves then

Older people, tired and irritable from a day’s work, are not angels, either--far from it. Many a brisk argument or an insulting quarrel breaks out as the weary queues push and shove each other to get on buses and tubes. One cannot commend this, of course, but one does feel there is just a little more excuse.

If cities are to remain pleasant places to live in at all, however, it seems urgent, not only that communications in transport should be improved, but also that communication between human beings should be kept smooth and polite. All over cities, it seems that people are too tired and too rushed to be polite. Shop assistants won’t bother to assist, taxi drivers shout at each other as they dash dangerously round corners, bus conductors pull the bell before their desperate passengers have had time to get on or off the bus, and so on and so on. It seems to us that it is up to the young and p to do their small part to stop such deterioration.

In the author’s view, the best remedy for coping with the hard conditions in travel in cities would be to()

A. attach significance to the moral education of young people

B. improve the means of transportation and the public morality

C. treat people, be they young and old, with courtesy and sympathy

D. demand that everyone avoid brisk arguments and insulting quarrels

答案

参考答案:B

解析:

[注释] 细节理解题。本题问:根据作者的看法,如何解决城市中交通拥挤条件下的礼貌问题最后一段第1句中作者提出应从两方面来解决问题。一方面应改进交通工具;另一方面应提高公德。故应选[B]。选项[A]、[C]、[D]均片面地只提及一点,未提及其余。

注意:much less更不用说。continental mall欧洲大陆上的人。rat race激烈的竞争。be lost to全然不顾。all too实在太。be hard on sb. 对…太严峻。due n. 应该得到的东西。communications in transport运输工具。won’t bother to do sth. 不愿费心去做某事。pull the bell(售票员)拉铃(以便让司机开动车辆)。do cone’s part尽某人的责任。

多项选择题 案例分析题

(二)A公司(系增值税一般纳税人)是一家股份公司,2011年度发生了以下部分事项:

(1)公司自成立后,尚未发生一笔销售业务,没有收入,且属于国家批准的高新技术企业,享有国家免税政策,因此没有办理纳税申报。

(2)3月16日,A公司采用托收承付方式销售一批产品,货物于当天发出,3月17日公司财务人员到银行办理了托收手续。

(3)4月初,A公司填开了20万元的增值税税款缴纳凭证,税务机关核定的纳税期限截至2011年4月15日,但该公司于2010年4月20日才缴纳该笔税款。

(4)5月9日,税务机关对A公司进行税务检查,发现该公司有一笔收入未登记入账,致使该公司少缴税款2万元。

(5)6月3日,A公司购买甲企业原材料,尚欠货款20万元未清偿;7—9月欠缴税款30万元;10月12日,将公司一机器设备作为抵押向银行贷款50万元,期限3年;11月15日,以股份出质,向乙公司借款10万元。

要求:根据税法有关规定,回答下列问题。

对于A公司少缴税款的行为,税务机关不应当()。

A.追缴A公司少缴的税款、滞纳金,并处2000元以上1万元以下的罚款

B.追缴A公司少缴的税款、滞纳金,并处5000元以上5万元以下的罚款

C.追缴A公司少缴的税款、滞纳金,并处不缴或少缴的税款30%以上2倍以下的罚款

D.追缴A公司少缴的税款、滞纳金,并处不缴或少缴的税款50%以上5倍以下的罚款

单项选择题