企业在经营过程中,其经营目的是最大程度地获得企业剩余或者说是企业利润,但是企业年金的实质是对企业剩余分配的一种方式。据此,企业采取企业年金计划的原因是:()。①企业作为一个长期存在的市场经营主体,其追求的在其市场生存期间内企业剩余的最大化,而企业年金有利于企业的长期发展②企业年金让企业将当期的企业剩余的一部分分配给员工,从而调动企业员工的工作积极性,为企业的长期发展奠定良好的基础③企业年金让企业将当期的企业剩余的一部分分配给员工,虽然不利于企业最大程度的获得企业剩余,不符合企业经营的最终目的,但是作为企业还是应当分配企业剩余给员工④企业不完全将当期的企业剩余完全占为己有,让员工分享企业的经营与成长成果,有利于调动员工的工作积极性,提高企业的经营效率
A. ①③④
B. ①②③④
C. ①②④
D. ①②③
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Passage 3 Questions 11 to 15 are based on the following passage Scientists in India have invented a new way to produce electricity. Their invention does not get its power from oil, coal or other fuels. It produces electricity with the power of animals. India has about eighty million bullocks. They do all kinds of jobs. They work in the fields. They pull vehicles through the streets. They carry water containers. (79)Indian energy officials have been seeking ways to use less imported oil to provide energy. Scientists at the National Institute for Industrial Engineering in >Bombay wondered whether the millions of bullocks could help. Many villages in India lack electricity, but they have many bullocks. And often the animals are not working. One job done by bullocks is to pump water out of the well. The animals do this by walking around and around in a circle. As they walk, they turn a heavy stick that makes the pump move. This simple technology is centuries old. Scientists thought that the same technology could be used to produce electricity. Bullocks walk in a circle only two or three times a minute. This is much too slow to produce electricity, but it can create enough power to turn a series of gears. A large gear sits next to a smaller gear. As the large gear turns, it causes the smaller gear to turn. That gear turns an even smaller one. Each gear moves faster because it is a little smaller. The smallest gear may turn extremely fast. (80)Clocks operate with gears. So do cars and so does the device invented by the Indian scientists to produce electricity. According to the officials in the United Nations, the idea is being tested at several places in India. The device is easy to operate and repair. And it can be moved easily. It costs about three hundred and seven dollars now to make such a device, but production of large numbers of them could cut the cost of each to about two hundred dollars. Who first thought of using bullocks to provide energy
A. Indian energy officials
B. Scientists in India
C. Officials in the United Nations
D. Researchers in Europe.
第40-43题为套题:某集团公司是北京市一大型国有企业,为解决员工退休后的生活保障问题,一直在探索如何为员工完善补充养老保险。2009年该企业建立企业年金计划,企业年金基金由企业缴费、个人缴费和企业年金基金投资收益组成,实行完全积累,采用个人账户方式管理。基金选取养老保险公司A作为受托人,商业银行B担任账户管理人和托管人,证券公司C作为了投资管理人。 材料中该企业所建立的企业年金计划管理模式为:()。
A. 信托基金型
B. 基金会型
C. 内部管理型
D. 混合计划型
第40-43题为套题:某集团公司是北京市一大型国有企业,为解决员工退休后的生活保障问题,一直在探索如何为员工完善补充养老保险。2009年该企业建立企业年金计划,企业年金基金由企业缴费、个人缴费和企业年金基金投资收益组成,实行完全积累,采用个人账户方式管理。基金选取养老保险公司A作为受托人,商业银行B担任账户管理人和托管人,证券公司C作为了投资管理人。 该企业年金计划采取的模式是:()。
A. DB计划
B. DC计划
C. 混合计划
D. 组合计划
第60-62题为套题:《关于补充养老保险费补充医疗保险费有关企业所得税政策问题的通知》(财税[2009]27号)规定,自2008年1月1日起,企业根据国家有关政策规定,为在本企业任职或者受雇的全体员工支付的补充养老保险费、补充医疗保险费,分别在不超过职工工资总额5%标准内的部分,在计算应纳税所得额时准予扣除;超过的部分,不予扣除。某国有企业2008年为职工支付的工资薪金支出总额为100万元,均系合理的工资薪金支出。为职工支付补充养老费8万元,支付补充医疗保险费6万元。 根据财税[2009]27号,该单位在计算应纳税所得额时允许税前扣除的补充医疗保险费为:()。
A. 0.3万元
B. 2.4万元
C. 5万元
D. 6万元