题目内容

2001年我国乡镇企业的发展概况 实现增加值 29356亿元,比1989年增长13.1倍 占全国国内生产总值30.5% 完成工业增加值 20315亿元,比1989年增长12倍 占全国工业增加值的47.7% 完成出口产品交货值 9599亿元 营业收入 116585亿元 实现净利润 6001亿元 实交税金 2308亿元 占全国财政收入14% 从业人员数 13085万人 占全国农村社会动力的26.66% 从乡镇企业的从业人员数,我们可以看出:

A. 我国的农村人口太多
B. 乡镇企业的人员冗杂
C. 乡镇企业的管理困难
D. 乡镇企业是缓解我国农村劳动力就业的主要渠道

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Parents can easily come down with an acute case of schizophrenia from reading the contradictory reports about the state of the public schools. One sat of experts asserts that the schools are better than they have been for years. Others say that the schools are in terrible shape and are responsible for every national problem from urban poverty to the trade deficit. One group of experts looks primarily at such indicators as test scores, and they cheer what they see: all the indicators—reading scores, minimum competency test results, the Scholastic Aptitude Test scores—are up, some by substantial margins. Students are required to take more academic courses—more mathematics and science, along with greater stress on basic skills, including knowledge of computers. More than 40 state legislatures have mandated such changes. But in the eyes of another set of school reformers such changes are at best superficial and at worst counterproductive. These experts say that merely toughening requirements, without either improving the quality of instruction or, even more important, changing the way schools are organized and children are taught makes the schools worse rather than better. They challenge the nature of the test, mostly multiple choice or true or false, by which children’s progress is measured; they charge that raising the test scores by drilling pupils to come up with the right answers does not improve knowledge, understanding and the capacity to think logically and independently. In addition, these critics fear that the get-tough approach to school reform will cause more of the youngsters at the bottom to give up and drop out. This, they say, may improve national scores but drain even further the nation’s pool of educated people. The way to cut through the confusion is to understand the different yardsticks used by different observers. Compared with what schools used to be like "in the good old days", with lots of drill and uniform requirements, and the expectation that many youngsters who could not make it would drop out and find their way into unskilled jobs--by those yardsticks the schools have measurably improved in recent years. But by the yardsticks of those experts who believe that the old school was deficient in teaching the skills needed in the modem world, today’ s schools have not become better. These educators believe that rigid new mandates may actually have made the schools worse. The purpose of this article is to______.

A. show the author’s positive attitude towards schools in the United States
B. show the author’ S negative attitude towards schools for readers to judge
C. present two opposing views on the quality of schools for readers to judge
D. offer the way to cut through the confusion about the quality of schools

下面各题根据以下材料作答: 光明公司总资本为500万元,其中长期借款100万元,年息10万元,手续费忽略不计;企业发行总面额为100万元的3年期债券,票面利率为12%,由于票面利率高于市场利率,故该批债券溢价10%出售,发行费率为5%;此外公司发行普通股200万元,预计第1年的股利率为15%,以后每年增长1%,筹资费率为2%;发行优先股50万元,股利率固定为20%,筹资费率是1%;公司未分配利润总额为50万元,该公司所得税率为30%。 长期债券成本为( )。

A. 10%
B. 5%
C. 6.89%
D. 12%

现金流量分析可以对偿债和支付能力做出评价。( )

A. 对
B. 错

会计期间的划分和确定产生了本期和非本期的区分,进而产生了权责发生制和收付实现制这两种会计记账的基础。( )

A. 对
B. 错

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