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Text 2 Urban life has always involved a balancing of opportunities and rewards against dangers and stress; its motivating force is, in the broadest sense, money. Opportunities to make money mean competition and competition is stressful; it is often most intense in the largest cities, where opportunities are greatest. The presence of huge numbers of people inevitably involves more conflict, more traveling, the overloading of public services and exposure to those deviants and criminals who are drawn to the rich pickings of great cities. Crime has always flourished in the relative anonymity of urban life, but today’s ease of movement makes its control more difficult than ever; there is much evidence that its extent has a direct relationship to the size of communities. City dwellers may become trapped in their homes by the fear of crime around them. As a defence against these developments, city dwellers tend to use various strategies to try and reduce the pressures upon themselves; contacts with other people are generally made brief and impersonal; doors are kept locked; telephone numbers may be ex-directory; journeys outside the home are usually hurried, rather than a source of pleasure. There are other strategies, too, which are positively harmful to the individuals, for example, reducing awareness through drugs or alcohol. Furthermore, all these defensive forms of behavior are harmful to society in general; they cause widespread loneliness and destroy the community’s concern for its members. Lack of informal social contact and indifference to the misfortunes of others, if they are not person- ally known to oneself, are amongst the major causes of urban crime. Inner areas of cities tend to be abandoned by the more successful and left to those who have done badly in the competitive struggle or who belong to minority groups; these people are then geographically trapped be cause so much economic activity has migrated to the suburbs and beyond. Present day architecture and planning have enormously worsened the human problems of urban life. Old established neighborhoods have been ruthlessly swept away, by both public and private organizations, usually to be replaced by huge, ugly, impersonal structures. People have been forced to leave their familiar homes, usually to be rehoused in tower blocks which are drab, inconvenient, and fail to provide any setting for human interaction or support. This destruction of established social structures is the worst possible approach to the difficulties of living in a town or city. Instead, every effort should be made to conserve the human scale of the enviroment, and to retain familiar landmarks. According to the author, living in a city causes stress because there are so many people who are ______.

A. in need of help
B. naturally aggressive
C. likely to commit crime
D. anxious to succeed

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Questions 11~13 are based on the following conversation between shopkeeper and customer. Where does the conversation most probably take place

A. In a library.
B. In a department store.
C. In a drug store.
D. In a video rental store.

根据我国现行税法,建筑业扣缴义务人代扣代缴跨省工程的,其建筑业营业税税款的解缴地点为扣缴义务人的机构所在地。 ( )

A. 对
B. 错

Text The conception of poverty and what to (26) about it have changed over the decades. Under Social Darwinism the lazy and the (27) were supposed to be at the bottom of the economic ladder as a result of the "law of (28) of the fittest". Society was (29) as a network of self-sufficient families which provided for their own. (30) persons outside a household (orphans, the (31) elderly,and the crippled) were provided outdoor relief grudgingly and as a temporary expedient. Although it was (32) that "the poor will always be with us", the individual was expected to improve himself (33) acts of his own will. Charity was thought to be the (34) of idleness. By keeping wages low, labourers would be (35) to work harder. At about the turn of the century, the beginning of concern about natural (36) brought uneasiness about the possible spread of beggary. There was a potentially dangerous class in (37) of disease and disorder. The "poor" were (38) as different from "paupers". Paupers were individuals well (39) to being on the low end of the socioeconomic (40) . Without shame or bitterness, they would not seek independence and a " (41) " life. For the mountaineers, the subsistence dwellers, and some slum dwellers, the lack of wealth, (42) has been argued,reflects a preference not to pay the psychological costs of the struggle for the riches or of adopting the middle-class work ethic of surviving. In (43) ,the worthy poor struggled to (44) their lot against circumstances beyond their control: low wages, sickness, industrial (45) , widowhood and so on.

A. find
B. do
C. work
D. deal

XYZ公司系ABC会计师事务所常年审计客户,2009年度在经营形式、内部管理等方面与2008年度比较未发生重大变化,且未发生重大重组行为。A注册会计师作为2009年度财务报表审计的审计项目负责人,在审计过程中,注意到以下问题,请代为作出正确的专业判断。 助理人员所做应交税费的相关审计工作底稿中有以下审计结论,其中不正确的是 ( )。

A. 尽管本次审计并非税务审计,但在确认应交所得税费用时仍须考虑纳税调整因素
B. 尽管税务征收机关已在增值税纳税申报表上加盖公章,但对与调整营业收入事项相关的应交增值税仍须进行调整
C. 对于XYZ公司向纳入其合并范围的子公司销售商品形成的应交增值税,在编制合并财务报表时不应进行抵消
D. 对于XYZ公司向独立纳税的分公司销售商品形成的应交增值税,在编制汇总财务报表时应予以抵消

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