多项选择题

下列各项业务所取得的收人中，应征收增值税的有（　　）。

A.邮政储蓄业务
B.航空公司从事的湿租业务
C.远洋运输公司从事的期租业务
D.远洋运输公司从事的程租业务
<上一题 目录 下一题>
热门 试题

单项选择题
Text 1 Ruth Simmons joined Goldman Sachs's board as an outside director in January 2000;a year later she became president of Brown University.For the rest of the decade she apparently managed both roles without attracting much criticism.But by the end of 2009 Ms.Simmons was under fire for having sat on Goldman's compensation committee;how could she have let those enormous bonus payouts pass unremarked?By February the next year Ms.Simmons had left the board.The position was just taking up too much time,she said.Outside directors are supposed to serve as helpful,yet less biased,advisers on a firm's board.Having made their wealth and their reputations elsewhere,they presumably have enough independence to disagree with the chief executive's proposals.If the sky,and the share price,is falling,outside directors should be able to give advice based on having weathered their own crises.The researchers from Ohio University used a database that covered more than 10，000 firms and more than 64，000 different directors between 1989 and 2004.Then they simply checked which directors stayed from one proxy statement to the next.The most likely reason for departing a board was age,so the researchers concentrated on those“surprise”disappearances by directors under the age of 70.They found that after a surprise departure,the probability that the company will subsequently have to restate earnings increases by nearly 20%.The likelihood of being named in a federal classaction lawsuit also increases,and the stock is likely to perform worse.The effect tended to be larger for larger firms.Although a correlation between them leaving and subsequent bad performance at the firm is suggestive,it does not mean that such directors are always jumping off a sinking ship.Often they“trade up，”leaving riskier,smaller firms for larger and more stable firms.But the researchers believe that outside directors have an easier time of avoiding a blow to their reputations if they leave a firm before bad news break,even if a review of history shows they were on the board at the time any wrongdoing occurred.Firms who want to keep their outside directors through tough times may have to create incentives.Otherwise outside directors will follow the example of Ms.Simmons,once again very popular on campus.The author's attitude toward the role of outside directors is_____
A.permissive
B.positive
C.scornful
D.critical
单项选择题
Text 1 Homework has never been terribly popular with students and even many parents,but in recently years it has been particularly scorned.School districts across the country,most recently Los Angeles Unified,are revising their thinking on this educational ritual.Unfortunately,L.A.Unified has produced an inflexible policy which mandates that with the exception of some advanced courses,homework may no longer count for more than 10%of a student's academic grade.This rule is meant to address the difficulty that students from impoverished or chaotic homes might have in completing their homework.But the policy is unclear and contradictory.Certainly,no homework should be assigned that students cannot complete on their own or that they cannot do without expensive equipment.But if the district is essentially giving a pass to students who do not do their homework because of complicated family lives,it is going riskily close to the implication that standards need to be lowered for poor children.District administrators say that homework will still be a part of schooling;teachers are allowed to assign as much of it as they want.But with homework counting for no more than 10%of their grades,students can easily skip half their homework and see very little difference on their report cards.Some students might do well on state tests without completing their homework,but what about the students who performed well on the tests and did their homework?It is quite possible that the homework helped.Yet rather than empowering teachers to find what works best for their students,the policy imposes a flat,acrosstheboard rule.At the same time,the policy addresses none of the truly thorny questions about homework.If the district finds homework to be unimportant to its students'academic achievement,it should move to reduce or eliminate the assignments,not make them count for almost nothing.Conversely,if homework matters,it should account for a significant portion of the grade.Meanwhile,this policy does nothing to ensure that the homework students receive is meaningful or appropriate to their age and the subject,or that teachers are not assigning more than they are willing to review and correct.The homework rules should be put on hold while the school board,which is responsible for setting educational policy,looks into the matter and conducts public hearings.It is not too late for L.A.Unified to do homework right.A suitable title for this text could be____
A.WrongInterpretationsofanEducationalPolicy
B.AWelcomedPolicyforPoorStudents
C.ThornyQuestionsaboutHomework
D.AFaultyApproachtoHomework
相关试题