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Financing College Training High school students who, after graduation, would like to continue their education are frequently faced with many problems in financing college training. Free education is not so wide-spread at the college level (51) at the elementary and (52) school levels. There is usually a charge for (53) . In addition, for most students, going to college means living away from home, an expensive matter. (54) , then, can be done by a student who finds that he must help to finance himself if he is to (55) his education beyond high school There are several (56) Scholarships are sometimes available. These are usually (57) partly on the basis of high grades. Therefore the day-to day work in high school may be very important for determining one’s (58) of help from this source. Another (59) of help is the college loan fund, which is established for the (60) of providing loans to (61) students. A third plan is that of working one’s way through school. Work may involve (62) a part-time job outside the college. Sometimes it means (63) professors in laboratory work, library work, or office (64) . Sometimes it means performing some (65) which the student body requires, such as helping in the preparation and serving of meals, working in college stores, and the like.
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Teaching Poetry No poem should ever be discussed or "analyzed", until it has been read aloud by someone, teacher or student. Better still, perhaps, is the practice of reading it twice, once at the beginning of the discussion and once at the end, so the sound of the poem is the last thing one hears of it. All discussions of poetry are, in fact, preparations for reading it aloud, and the reading of the poem is, finally, the most telling "interpretation" of it, suggesting tone, rhythm, and meaning all at once. Hearing a poet read the work in his or her own voice, on records or on film, is obviously a special reward. But even those aids to teaching can not replace the student and teacher reading it or, best of all, reciting (背诵) it. I have come to think, in fact, that time spent reading a poem aloud is much more important than "analyzing" it, if there isn’t time for both. I think one of our goals as teachers of English is to have students love poetry. Poetry is "a criticism of life", and "a heightening (提升) of life". It is "an approach to the truth of feeling", and it "can save your life". It also deserves a place in the teaching of language and literature more central than it presently occupies. I am not saying that every English teacher must teach poetry. Those who don’t like it should not be forced to put that dislike on anyone else. But those who do teach poetry must keep in mind a few things about its essential nature, about its sound as well as its sense, and they must make room in the classroom for hearing poetry as well as thinking about it. To have a better understanding of a poem, one should
The Forbidden Apple New York used to be the city that never sleeps. These days it’s the city that never smokes, drinks or does anything naughty(at least, not in public). The Big Apple is quickly turning into the Forbidden Apple. If you wanted a glass of wine with your picnic in Central Park, could you have one No chance. Drinking alcohol in public isn’t allowed. If you decided to feed the birds with the last crumbs(碎屑)of your sandwich, you could be arrested. It’s illegal. If you went to a bar for a drink and a cigarette, that would be OK, wouldn’t it Er...no. You can’t smoke in public in New York City. What’s going on Why is the city that used to be so open-minded becoming like this The mayor of New York is behind it all. He has brought in a whole lot of new laws to stop citizens from doing what they want, when they want. The press are shocked. Even the New York police have joined the argument. They recently spent $ 100,000 on a "Don’t blame the cop’ campaign. One New York police officer said, "We raise money for the city by giving people fines for breaking some very stupid laws. It’s all about money. " The result is a lot of fines for minor offences. Yoav Kashida, an Israeli tourist, fell asleep on the subway. When he woke up, wo police officers fined him because he had fallen asleep on two seats(you mustn’t use two seats in the subway). Elle and Serge Schroitman were fined for blocking a driveway with their car. It was their own driveway. The angry editor of Vanity Fair magazine, Graydon Carter. says, "Under New York City law it is acceptable to keep a gun in your place of work, but not an empty ashtray. "He should know. The police came to his office and took away his ashtray(烟灰缸). But not all of New York’s inhabitants are complaining. Marcia Dugarry, 72, said, "The city has changed for the better. If more cities had these laws, America would be a better place to live. "Nixon Patotkis, 38, a barman, said , "I like the new laws. If people smoked in here, we’d go home smelling of cigarettes. " Recent figures show that New York now has fewer crimes per 100,000 people than 193 other US cities. And it’s true—it’s safer, cleaner and more healthy than before. But let’s be honest—who goes to New York for its clean streets The businessmen like the new laws.
张某、王某、李某、赵某四位股东拟共同出资人民币150万元设立生产电子设备的有限责任公司，由张某负责改革公司章程，其他三位股东共同签字，章程主要内容如下： (1)张某以货币80万元出资，王某、李某分别以实物10万元、20万元出资，赵某以专利技术40万元出资。 (2)王某、李某、赵某三方出资均协议作价。 (3)公司不设董事会，由张某担任执行董事并兼任公司财务负责人和监事。 (4)为保证公司领导层的稳定性，公司决定董事、监事、财务负责人每届任期不低于5年。 公司设立半年后后，出现了以下情况： (1)张某同时出资与永昌公司共同设立与本公司生产经营品种相同的电子设备公司。王某、李某、赵某认为张某的行为不合法，张某认为两个公司分别独立经营，独立核算，完全合法。 (2)公司召开股东会，提出增加公司注册资本。王某、李某、赵某三位同意，张某反对，因为有3/4的股东同意，通过该决议。 (3)由于个人原因，赵某决定将持有的本公司股份转让给孙某，并在办妥转让手续后，书面通知其他三位股东。 (4)张某在公司设立后，又以个人借款名义，从公司借走资金80万元。 (5)为了少交税金，保证股东多分配利润，张某与王某商量本公司设立两套账，且公司第一年暂不提取法定盈余公积。 要求：结合以上资料，根据公司法的规定，分析回答下列问题； (1)公司设立时，拟出资的数额是否符合公司法的规定 (2)公司章程制订的构成和内容中，有哪些方面不符合公司法的规定并说明理由。 (3)公司设立后，在经营和管理过程中，有哪些方面不符合公司法的规定说明理由或处理方法。
安心公司是一家生产化妆品的企业．，主要从事化妆品的生产和销售，该企业适用25%的所得税税率，XXXX年4～6月的收入和支出情况如下： (1)4～6月所有产品的销售收入共8000万元。 (2)5月将公司已经停用的一套生产设备租给一家日化厂，取得租赁收入 100万元。 (3)4～6月，所有产品的销售成本和税金支出共5000万元(不含工资和增值税)。 (4)本季度上资性支出共1000万元(未超过计税工资标准)。 (5)另外，还有其他一些支出共1160万元，其中包括： ①6月业务招待费支出800万元； ②4月通过中国红十字会，向灾区捐赠价值200万元的物资； ③由于产品质量问题，5月被工商执法部门查出缴纳罚款50万元； ④本季度提取职工基本医疗保险费支出90万元； ⑤6月清理固定资产，固定资产盘亏损失支出20万元。 要求：计算安心化妆品公司本季度应纳税所得额和应交所得税。
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