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Passage TwoQuestions 57 to 61 are based on the following passage. After the year 1958. a more modern Supreme Court agreed with Justice Helen. In a historic decision in 1954 it held that laws that forcing black students lo go to racially segregated schools violated the US Constitution because such schools could never be equal. The opinion of the Court was that "to separate (black school children) from others solely because of their race generates a feeling of inferiority--that may affect their hearts and minds in a way unlikely over to be undone". The Supreme Court’s decision in 1954 led to changes which brought an end to the system of segregated public education in the southern state. However, problems in race relations continued to trouble the public schools, even though schools were legally desegregated throughout the country. Black Americans were still mainly in the lowest income and occupational groups and frequently lived in slums in the nation’s largest cities. The public schools in these areas were composed predominantly or entirely of black students and often shared the neighborhood problem of high crime rates and other forms of social disorder. The schools in the black slums were clearly unequal to those in the predominantly white, middleclass neighborhoods. The problem of schools where racial separation results from the makeup of neighborhoods rather than from laws requiring segregation exists in all parts of the United States, not just in the South. Numerous efforts to solve this problem have not succeeded very well. The most controversial method used to deal with unequal neighborhood schools was the busing of school children from their home neighborhoods to schools in more distant neighborhoods in order to achieve a greater mixture of black and white children in all schools. Black children from poor or slum neighborhoods were bused to school in predominantly white middleclass neighborhoods, and students living in the middle-class neighborhoods were bused into the poorer black neighborhood schools. A new question dealing with racial equality in education was brought to the Supreme Court in the late 1970s. The question dealt with the admission policies of professional schools such as medical and law schools, which arc attached to many of the nation’s colleges and universities. Some of these schools have attempted to do more than treat all applicants equally. Many have tried in recent years to make up for past discrimination against blacks and other minorities by setting aside a certain number of places specifically for applicants from these groups, this practice came to be described as setting minority quotas, lowering somewhat the academic standards for admission for a limited number oF minority applicants. In the United States, the black were ______.

A. of the lowest social status and suffered from poverty in the late 1960s
B. mostly living in slums where they were haunted by criminals in the late 1960s
C. living a quiet and peaceful life in large cities in the late 1960s
D. enjoying equality with the white people in the late 1960s

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阿昔洛韦的化学名为

A. 9-(2-羟甲氧甲基)鸟嘌呤
B. 9-(2-羟乙氧甲基)腺嘌呤
C. 8-(2-羟乙氧甲基)鸟嘌呤
D. 9-(1-羟乙氧甲基)鸟嘌呤
E. 9-(2-羟乙氧甲基)鸟嘌呤

企业筹建期间发生的长期借款利息,应计入管理费用。( )

A. 对
B. 错

甲有限责任公司(简称甲公司)采用账结法结转本年利润,2009年有关资料如下: (1)12月31日结账前部分科目余额如下表所列(单位:万元): 科目名称 借方余额 贷方余额 科目名称 借方余额 贷方余额 主营业务收入 3600 财务费用 120 主营业务成本 2500 资产减值损失 8 营业税金及附加 57 投资收益 38 销售费用 190 营业外收入 12 管理费用 470 营业外支出 10 本年利润 995 利润分配 80 (2)企业所得税按月计提,适用税率为25%。12月31日结账前“递延所得税资产”和“递延所得税负债”科目余额均为零。12月份发生的营业外支出中含罚款支出5万元,且企业无其他纳税调整事项。 (3)该企业2008年12月31日资产负债表中的资产总额为17200万元,负债总额为10320万元;2009年12月31日资产负债表中的资产总额为18800万元,负债总额为11020万元。 (4)2009年度企业按当年净利润的10%计提法定盈余公积,按当年净利润的30%向股东分配现金股利。 [要求](1)计算2009年12月甲公司实现的营业利润和利润总额。 (2)编制甲公司2009年12月份计提应交所得税的会计分录。 (3)编制甲公司2009年12月份结转本年利润的会计分录。 (4)计算甲公司2009年度的资本保值增值率和当年年末的资产负债率。 (5)编制甲公司2009年计提盈余公积、向股东分配现金股利的会计分录。

某企业为一般纳税人,适用增值税税率为17%。当该企业在建工程领用自产的、实际成本为38000元,计税价格为46000元的水泥时,计入在建工程成本的金额应为44460元。( )

A. 对
B. 错

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