在Word的编辑状态下,当前在汉字输入状态,若要切换到输入大写英文字母状态,应当按()。
A. Caps Lock键
B. Shift键
Ctrl+空格键
D. Ctrl+Shift键
一般由专业软件公司研制,公开在市场上销售,能适应不同行业、不同单位会计核算与管理基本需要的会计核算软件称为______。
A. 专用会计核算软件
B.通用会计核算软件
C. 独立型会计核算软件
D. 非独立型会计核算软件
Europe is desperate to succeed in business. Two years ago, the European Union’s Lisbon summit Set a goal of becoming the world’s leading economy by 2010. But success, as any new age executive coach might tell you, requires confronting the fear of failure. That is why Europe’s approach to bankruptcy urgently needs reform. In Europe, as in the United States, many heavily indebted companies are shutting up shop just as the economy begins to recover. Ironically, the upturn is often the moment when weak firms finally fail. But America’s failures have a big advantage over Europe’s weaklings: their country’s more relaxed approach to bankruptcy. In the United States the Chapter 11 law makes going bust an orderly and even routine process. Firms in trouble simply apply for breathing space from creditors. Managers submit a plan of reorganization to a judge, and creditors decide whether to give it a go or to come up with one of their own. Creditors have a say in whether to keep the firm running, or to liquidate it. If they keep it running, they often end up with a big chunk of equity, if not outright control. But shutting a bust European company is harder in two other ways. First, with no equivalent of Chapter 11, bankruptcy forces companies to stop trading abruptly. That damages the value of the creditors’ potential assets, and may also cause havoc for customers. Second, a company that trades across the European Union will find that it has to abide by different bankruptcy laws in the 15 member states, whose courts and administrators may make conflicting and sometimes incompatible stipulations. The absence of provision for negotiations between companies and creditors increases the temptation for government to step in. When governments do not come to the rescue, the lack of clear rules can lead to chaos. As a result of all this, Europe’s teetering firms miss the chance to become more competitive by selling assets to others who might manage them more efficiently. Their sickly American rivals survive, transformed, to sweep the field. Which of the following is TRUE according to the text [A] The achievement of Lisbon’s goals would precede the elimination of chaos. [B] The best way to help European firms may be to make it easier for them to fail. [C] It is high time that the rigid bankruptcy laws in the U. S. were radically changed. [D] Shutting a weak American company means ending up with a big chunk of assets.
An opportunity now exists to think again about Europe’s approach to bankruptcy. The European Union is expected to issue a new directive on the subject in May. Germany has begun to update its insolvency law. And last year Britain produced a white paper saying that a rigid approach to bankruptcy could stifle the growth needed to meet Lisbon’s goals.
Our daily existence is divided into two phases, as distinct as day and night. We call them work and play. We work many hours a day and we allow the necessary minimum for such activities as eating and shopping. 46) The rest we spend in various activities which are known as recreations, an elegant word which disguises the fact that we usually do not even play in our hours of leisure, but spend them in various forms of passive enjoyment or entertainment. We need to make, therefore, a hard-and-fast distinction not only between work and play but, equally, between active play and passive entertainment. 47) It is, I suppose, the decline of active play--of amateur sport--and the enormous growth of purely receptive entertainment which have given rise to a sociological interest in the problem. If the greater part of the population, instead of indulging in sport, spend their hours of leisure "viewing" television programs, there will inevitably be a decline in health and physique. In addition, we have yet to trace the mental and moral consequences of prolonged diet of sentimental or sensational spectacles on the screen. 48) There is, if we are optimistic, the possibility that the diet is too thin and unnourishing to have much permanent effect on anybody. Nine films out of ten seem to leave absolutely no impression on the mind or imagination of those who have seen them. 49) It is only when entertainment is active, participated in, practiced, that it can properly be called play, and as such it is a natural use of leisure. In that sense play stands in contrast to work, and is usually regarded as an activity that alternates with work. Work itself is not a single concept. We say quite generally that we work in order to make a living. Some of us work physically, tilling the land, minding the machines, digging the coal; others work mentally, keeping accounts, inventing machines, teaching and preaching, managing and governing. 50) There does not seem to be any factor common to all these diverse occupations, except that they consume our time, and leave us little leisure. (356 words)