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A.Bank of America announced that it was ready to repay the $ 45 billion it received in government bail-out money, which will finance by selling $ 18. 8 billion in securities and tapping $ 26.2 billion of "excess liquidity". The bank had to demonstrate to the Treasury that it was stable enough to obtain investment through the markets. By exiting the Troubled Asset Relief Programme, BofA will be free of many of the restrictions imposed on it, including on executive pay, which is said to be hampering the bank from appointing a successor to the outgoing chief executive, Kenneth Lewis.B.The Bank of Japan held an emergency meeting following pressure from the government to take steps to counter deflation and the strengthening yen; the currency recently hit a 14-year high against the dollar. The central bank announced a ¥10 trillion ($115 billion) programme of new lending in three-month funds at a rate of 0.1% , which as officials said was similar to the quantitative-easing measures it employed earlier this decade to fight deflation. But the sum fell short of market expectations.C.Directors at the Royal Bank of Scotland threatened to resign if the British Treasury prevented them from paying £1.5 billion ($ 2.5 billion) in bonuses at its investment-banking unit. Some British bankers have stepped up their criticism of what they say is overbearing government influence in matters of pay and compensation.D.Mervyn King, the governor of the Bank of England, revealed how close Royal Bank of Scotland and HBOS came to collapse in October 2008. After Lehman Brothers declared bankruptcy, both banks had trouble raising funds in the markets and turned to the central bank, which lent them £ 62 billion ( $103 billion) in emergency aid. Mr. King revealed the details of the rescue now because both companies are considered to be stable. In 2007, news that Northern Rock received loans from the state led to a run on the bank.E.The European Central Bank said it would tighten its rating standards for the asset-backed securities that euro-area banks use as collateral when seeking liquidity from the central bank. The move forms part of the ECB’s plan gradually to withdraw the emergency measures it introduced during the financial crisis. This bank wants to maintain full control of itself.()

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甲公司是在某市成立的有限责任公司,是一家坐落于本市高新技术开发区的外商独资小型微利企业,在乙市设有分公司H公司,甲公司的销售收入总额为2000万元,其中:利率总额1500万元,综合利用资源,生产符合国家产业政策规定的产品取得收入150万元,国债利息收入350万元。当期发生的主要支出有开发新技术的研发费用400万元,赞助儿童村100万元,发放企业职工工资200万元,业务招待费160万元,职工福利60万元。 请回答下列问题: 甲公司的分公司所得税的征缴方法为( )。

A. 由分公司向其所在地税务机关缴纳
B. 与甲公司汇总计算缴纳企业所得税
C. 由甲公司选择单独或者汇总缴纳
D. 由甲公司所在地税务机关决定向何地税务机关缴纳

检查胆源性胰腺炎的方法是

A. B超
B. CT
C. 经内镜逆行性胰胆管造影
D. 口服胆囊造影
E. 经皮肝穿刺胆道造影

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The Four-Day Workweek Is Winning FansIn an era when most of us seem to be working more hours than ever (provided we’re still lucky enough to have jobs), 17, 000 people in Utah have embarked on an unusual experiment. A year ago, the Beehive State became the first in the U. S. to mandate a four-day workweek for most state employees, closing offices on Fridays in an effort to reduce energy costs. The move is different from a furlough in that salaries were not cut; nor was the total amount of time employees work. (9) But on that fifth (glorious) day, they don’t have to commute, and their offices don’t need to be heated, cooled or lit.After 12 months, Utah’s experiment has been deemed so successful that a new acronym could catch on: TGIT (thank God it’s Thursday). (10) Altogether, the initiative will cut the state’s greenhouse-gas emissions by more than 12, 000 metric tons a year. (11) "It’s beneficial for the environment and beneficial for workers," says Lori Wadsworth, a professor at Brigham Young University who helped survey state employees. "People loved it." Those who didn’t tended to have young children and difficulty finding extended day care.(12) Private industry is interested as well—General Motors has just instituted a workweek of four 10-hour days at several of its plants. "There is a sense that this is ready to take off," says R. Michael Fischl, an associate dean at the University of Connecticut’s law school, which is organizing a symposium on four-day weeks.The advantages of a so-called 4-10 schedule are clear: less commuting, lower utility bills. (13) By staying open for more hours most days of the week, Utah’s government offices have become accessible to people who in the past had to miss work to get there in time. (14) Plus, fears that working 10-hour days would lead to burnout turned out to be unfounded—Wadsworth says workers took fewer sick days and reported exercising more on Fridays. "This can really make a difference for work-life balance," says Jeff Herring, Utah’s executive director for human resources.Of course, in the age of the BlackBerry, fewer days in the office may not make much of a difference in terms of workload. But as energy prices start rising again, it makes sense to be flexible and find savings where we can.A.The disadvantage of 4-10 schedule is clear.B.And perhaps not surprisingly, 82 % of state workers say they want to keep the new.C.The state found that its compressed workweek resulted in a 13% reduction in energy use and estimated that employees saved as much as $ 6 million in gasoline costs.D.And there have been unexpected benefits as well, even for people who aren’t state employees.E.They pack in 40 hours by starting earlier and staying later four days a week.F.Managers from around the world have gotten in touch with Utah officials, and cities and towns including El Paso, Texas, and Melbourne Beach, Fla., are following the state’s lead.G.With the new 4-10 policy, lines at the department of motor vehicles actually got shorter.H.A year ago, the Beehive State became the first in the U. S. to mandate a four-day workweek for most state employees, closing offices on Fridays in an effort to reduce energy costs. 14()

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