政府在工资的宏观调控方面的总原则不包括( )。A.(A) 平均工资的增长低于劳动生产

题型:单项选择题

问题:

政府在工资的宏观调控方面的总原则不包括( )。

A.(A) 平均工资的增长低于劳动生产率的增长

B.(B) 要求企业按照指导线的水平给雇员增加工资

C.(C) 在工资的调控上由总量控制向水平控制转变

D.(D) 实施企业工资总额的增长低于经济效率的增长

考点:人力资源管理师人力资源职业道德、理论知识人力资源管理师二级职业道德和理论知识真题2009年5月
题型:单项选择题
I told my friend Graham that I often cycle t miles to my company, but unfortunately there is a big hill on my way. He replied, “You are    1   .” He explained that I should be thankful for the extra exercise that the hill provided.
My attitude to the hill has now changed. I used to    2   as I approached it, but now I think that this hill will exercise my heart and lungs and it will    3   me to lose weight and get fit. This hill is my friend. I even feel sorry for those who    4   to go to a gym and sit on exercise bicycles    5   I can get the same value for free.
We cannot achieve anything with an easy life. Helen Keller was the first deaf and blind person to gain a university    6  . She wrote, “Character cannot be developed    7   . Only through experiences of trial and    8    can the soul be strengthened, ambition    9    and success achieved.”
One of the main factors of success in life is our attitude towards adversity (逆境).    10  we face hardships, problems and difficulties. We cannot    11   the adversity, but we can choose our attitude towards it. Douglas Bader was twenty-one when he had both legs cut off following a flying     12  . He was determined to fly again and became one of the leading    13   in Britain. He said, “Don’t listen to anyone    14    tells you that you can’t do this or that. That’s nonsense. Go to school, and join in all the games you can. Make up your mind, and you’ll succeed.”
Great people rise from adversity. Their common quality is that they did not become    15   in face of adversity. They chose to be positive. They took on the challenge and they won.
小题1: 
A.unluckyB.smartC.luckyD.brave
小题2:
A.cryB.smileC.singD.complain
小题3:
A.adviseB.persuadeC.helpD.expect
小题4:
A.decideB.manageC.seemD.pay
小题5:
A.beforeB.whileC.whereD.unless
小题6:
A.degreeB.positionC.courseD.paper
小题7:
A.with fearB.at workC.on purposeD.in ease
小题8: 
A.happiness B.travelC.learningD.suffering
小题9: 
A.inspiredB.developedC.damagedD.formed
小题10: 
A.From time to timeB.Day and nightC.Around the clockD.For the time being
小题11:  
A.acceptB.recognizeC.standD.choose
小题12:  
A.accidentB.incidentC.experienceD.test
小题13:  
A.soldiersB.doctorsC.pilotsD.writers
小题14:  
A.whileB.whoseC.whomD.who
小题15:  
A.encouragedB.puzzledC.defeatedD.shocked
题型:单项选择题

以下属于间接质量职能的有()。

A、产品设计

B、生产制造

C、产品销售

D、后勤保障

题型:单项选择题

监理人实施施工阶段监理最直接的依据是()

A.工程建设合同

B.勘测设计合同

C.购销合同

题型:单项选择题

有以下程序main(){int Y=10;while(Y--);printf("Y=%d\n",Y);}程序执行后的输出结果是【 】。

A.Y=0

B.Y=-1

C.Y=1

D.while构成无限循环

题型:单项选择题

[案例1]
境内某居民企业甲公司2011年实现销售收入3000万元,年度利润总额1000万元,已预缴企业所得税188万元。经注册会计师审核,发现以下事项:
(1)利润总额中包括从境内乙公司(适用的企业所得税税率为15%)分回的税后投资收益200万元;
(2)利润总额中包括甲公司转让未到期的国债,取得的转让收益25万元;
(3)在计算利润总额时,新产品研究开发费用80万元已计入管理费用扣除;
(4)在计算利润总额时,业务宣传费200万元已计入销售费用扣除;
(5)在计算利润总额时,甲公司直接向某灾区捐赠的30万元已计入营业外支出扣除;
(6)在计算利涧总额时,甲公司通过市民政部门向某灾区小学捐赠的130万元已计入营业外支出扣除。
已知:甲公司适用的企业所得税税率为25%。
要求:
根据上述资料,计算甲公司2011年度汇算清缴时应补缴(或应退)的企业所得税税额

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