题目内容

The United Nations was founded to promote peace, prosperity and human rights. It is doing somewhat better on the first two counts than its critics sometimes make out. The last, however, has been such a failure that it is threatening to bring the whole edifice down. Once revered as the creator of all the great universal human-rights rules and instruments, the 53-member Commission on Human Rights has been thoroughly discredited. If it cannot be fixed it needs to be scrapped. In its present form it serves only to make a mockery of the cause. The reason for this is simple enough. The present committee is packed with members who are themselves serial abusers of human rights. Kofi Annan, the UN Secretary-General, admits that their main purpose in being on the committee is not to strengthen human rights but to protect themselves from criticism. At present, these members include exemplars of virtue such as Zimbabwe, Sudan, Cuba, Saudi Arabia, Nepal and Russia—a veritable roll call of the worst offenders. A plan of sorts exists to reform this mess. Mr. Annan called for the replacement of the commission, which at present meets for just six weeks once a year, by a leaner, tougher, year-round Human Rights Council, which would be ready to act whenever serious abuse was discovered, and whose members should have a solid record on human rights. America and the other leading democracies backed the idea. The serial abusers did not. In the wrangling at a summit on wider UN reforms, Mr. Annan’s baby was reduced to a skeleton. Many wondered whether it could survive. Amazingly, it has just. There is now agreement on the need for a new body, on a par with the Security Council, that would meet several times a year including, when necessary, for emergencies. But its size, powers and composition are still up for grabs. The Americans want no more than 30 members, all with solid human-rights credentials, elected by a two-thirds majority of the General Assembly, along with a routine review of human rights in all 191 UN member states. The abusers want as big a body as possible, elected by a simple majority, as at present, with no membership criteria, and no automatic peer review. Any reform must not just shrink the commission, but must also change the way in which members are elected. At present, regions usually put forward a slate of candidates corresponding to their allotted number of seats, which the General Assembly votes on to the commission as a block. Under one sensible proposal, regions would be required to put forward more contestants than their quota. Each candidate country would then stand separately for election by the General Assembly. Early peer review of all members would further reduce the temptation for thugs to try to get seats. But opposition is fierce, not only from the most notorious offenders, but also from those middle-ranking ones who fear their relatively minor abuses would be put under the spotlight. Timing is tight. The old, unreformed commission is due to hold its next annual meeting. Mr. Annan wants a new one to be ready to take over by then. That means reaching agreement on a blueprint within the next few weeks. If agreement is stymied, the next-best solution will be to wind the existing commission up altogether. Human rights matter too much for the UN to continue to shunt the subject off to a cynical talking shop that has become home to the worst violators. That just blackens the overall reputation of the UN. Kofi Annan hopes that the future commission on human rights should include

A. those without human rights abuse.
B. more than 30 members.
C. examplars of virtue such as Sudan and Russia.
D. members which may function every week.

查看答案
更多问题

甲公司2008年1月1日以6 000万元的价格购入乙公司40%的股份,另支付相关费用30万元。购入时乙公司可辨认净资产的公允价值为22 000万元(假定乙公司各项可辨认资产、负债的公允价值与账面价值相等),双方采用的会计政策、会计期间相同。2008年8月10日乙公司出售一批商品给甲公司,商品成本为600万元,售价为800万元,甲公司购入的商品作为存货管理。至2008年年末,甲公司仍未对外出售该存货。乙公司2008年实现净利润1 200万元。甲公司取得该项投资后对乙公司具有重大影响。假定不考虑所得税因素,该投资对甲公司2008年度利润总额的影响为( )万元。

A. 400
B. 3 170
C. 2 770
D. 480

行政事业单位的固定资产的账面余额与固定基金的账面余额应当相等。 ( )

A. 对
B. 错

甲公司是工业企业,采用资产负债表债务法核算所得税,所得税税率为25%,按净利润的10%提取盈余公积。其发生的有关业务如下: (1)甲公司于2007年12月为管理部门购买了一栋建筑物,该建筑物的成本为300万元,发生的相关税费为20万元,款项已用银行存款支付,该建筑物的预计可使用年限为5年,预计净残值为20万元,采用年数总和法计提折旧,在2009年1月1日,由于管理部门内部结构调整,将自用的建筑物转换为投资性房地产,甲公司对该投资性房地产采用公允价值模式计量。转换日该建筑物的公允价值为300万元。出租后每年的租金为20万元。2009年12月31日,该建筑物的公允价值为306万元。假设不考虑相关税费。 (2)2009年1月1日,甲公司将另一项投资性房地产由成本模式转换为公允价值模式计量。2009年1月1日公允价值为38 000万元。该投资性房地产系2006年12月31日以银行存款购入的一栋写字楼,价款为30 000万元,购入后即作为投资性房地产核算,预计使用年限为40年,预计净残值为零,采用直线法计提折旧,假定按年计提折旧(预计净残值、折旧方法和年限均与税法相同)。 其他资料: 甲公司在2009年1月1日起,有证据证明其持有的投资性房地产的公允价值能够可靠的计量。 要求: (1)根据资料(1),编制甲公司各年的相关会计分录; (2)根据资料(2),编制甲公司投资性房地产计量模式转换时的会计分录。

For most kinds of activities, a large group of people can accomplish more and have more fun than one person alone. For example, politicians, businessmen, workers, and (31) criminals know that they must join organizations in order to be (32) . Since there is usually strength in numbers, labor unions have a more (33) influence on wages and company policy than individual workers (34) . A person may also belong to social clubs and athletic teams (35) he or she can meet other people who are interested in the same activities. (36) you have a hobby, such as playing chess, collecting coins or stamps, or playing a musical instrument, you should join a club which has (37) meetings to talk about your activity; the other (38) will help you learn more about it. Of course, a group must be well (39) , or k might be a failure. All the members should work together on projects and choose good leaders to. (40) their activities. In this way, the organization will benefit everyone in it.

A. still
B. even
C. somehow
D. however

答案查题题库