题目内容

Taking a Nap During the Day Medical experts say most Americans do not get (51) sleep. They say more Americans need to rest for a short period in the middle of the day. They are advising people to sleep lightly before (52) with other activities. One study earlier this year found that persons who sleep for a few minutes during the day were less (53) to die of disease. The study followed more than 2,300 Greek adults (54) about six years. Adult who rested for half an hour (55) three times a week had a 37 percent lower risk of dying from heart disease than those who did not nap. Study organizers said the strongest evidence was in working men. They said naps might improve (56) by mitigating tension caused by work. Some European and Latin American businesses have supported the (57) of napping for many years. They urge people to (58) work, go home and have a nap before returning. In the United States, some companies let workers rest briefly in their offices. They believe this reduces in their offices. They believe this reduces (59) and accidents, and (60) increases the amount of work a person can do. Sleep experts say it is likely that people make more mistakes at work than at other times. They say people should not carry out important duties when they feel (61) . And they say the best thing to do is to take a nap. About twenty minutes of rest is (62) you need. Experts say this provides extra energy and can increase your effectiveness (63) the end of the day. But experts warn that a nap (64) last no more than twenty to thirty minutes. A longer nap will put the body into deep sleep and waking up will be (65) .

A. unless
B. while
C. until
D. during

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Do Patients Trust Doctors Too Much Earlier this year, the American College of Surgeons, the national scientific and educational organization of surgeons conducted a nationwide survey that found that the average patient devotes an hour or less to researching his or her surgery or surgeon. While prospective patients worry about the costs or complications of an operation, they don’t necessarily look for information that would address their concerns. In fact, more than a third of patients who had an operation in the last five years never reviewed the credentials of the surgeon who operated. Patients are more likely to spend time researching a job change (on average, about 10 hours) or a new car (8 hours) than the operation they are about to submit to or the surgeon who wields (支配) the knife. And many patients are satisfied with the answers they receive from their surgeons or primary care doctors, whoever those individuals happen to be. I felt curious about the survey, so I called Dr. Thomas Russell, executive director of the American College of Surgeons. "There is a tendency for patients not to get particularly involved and not to feel compelled to look into their surgery or surgeons." he told me. There are consequences to that kind of blind trust. "Today, medicine and surgery are really team sports." Dr. Russell continued, "and the patient, as the ultimate decision maker, is the most important member of the team. Mistakes can happen, and patients have to be educated and must understand what is going on. " In other words, a healthy doctor-patient relationship does not simply entail good bedside manners and responsible office management on the part of the doctor. It also requires that patients come to the relationship educated about their doctors, their illnesses and their treatment. "If we are truly going to reform the health care system in the US," Dr. Russell said, "everybody has to participate actively and must educate themselves. That means doctors, nurses, other health care professionals, lawyers pharmaceutical companies, and insurance companies. But most of all, it means the patient." Trust is important. But as Sir Francis Bacon, who was among the first to understand the importance of gathering data in science, once observed, knowledge is power. According to the author, patients should spend more time______.

A. researching the American College of Surgeons
B. researching their surgery or surgeons
C. researching new cars
D. researching job changes

目前,打印机主要分为( )种。

A. 2
B. 3
C. 4
D. 5

当引入无风险资产时,资产组合的可行域和有效边界见下图,同时完成下列各题。 接上题,用以判断基金的投资偏好及操作风格的是:( )。

A. 股票选择能力
B. 基金投资风格
C. 市场时机选择能力
D. 基金投资业绩归属

某中外合资工业制造公司,为增值税一般纳税人,2000年1月开业。2007年适用税率为15%,2008年为减半征收的第二年,企业有关生产、经营资料如下: (1)取得产品销售收入2300万元、购买国库券利息收入50万元、从境内投资公司分回税后利润180万元(被投资方适用企业所得税税率20%)、提供设计服务取得收入120万元; (2)发生产品销售成本1100万元;发生销售费用430万元; (3)发生财务费用220万元,其中:1月1日以集资方式筹集生产性资金300万元,期限1年,支付利息费用30万元(同期银行贷款年利率6%);4月1日向银行借款500万元用于建造厂房,借款期限1年,当年向银行支付了3个季度的借款利息22.5万元,该厂房于10月31日完工结算并投入使用,企业全部记入了财务费用; (4)发生管理费用260万元,其中含业务招待费130万元、母公司为其提供管理咨询服务,开具发票,企业支付管理咨询费60万元; (5)“营业外支出”账户记载金额44万元。其中:合同违约金4万元;通过民政局对南方灾区的重建捐赠自产产品一批,账面成本40万元(当期同类货物不含税销售价格为56万元); (6)本年12月购入一套环境保护专用设备自用,取得增值税专用发票300万元,增值税款51万元(增值税不符合退税条件); (7)当年支付残疾人工资为34万元,已按实际发生额计入当期成本费用。 其他相关资料:购买的环保专用设备符合国家相关抵免税政策。 根据上述资料和税法有关规定,回答下列问题: 计算2008年企业所得税前准予扣除的管理费用为( )万元。

A. 142.38
B. 162.38
C. 182.38
D. 202.38

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