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下列組織可以作為一個會計主體進行會計核算的有()。

A、分公司
B、母公司及其子公司組成的企業集團
C、公司銷售部門
D、企業生產車間
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正確答案:

AB

答案解析:

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Whatdoesthefutureholdfortheproblemofhousing?Agooddealdepends,ofcourse,onthemeaningof“future”.Ifoneisthinkingintermsofsciencefictionandthespaceage,itisatleastpossibletoassumethatmanwillhavesolvedsuchtrivialandearthlyproblemsashousing.Writersofsciencefiction,fromH.G.Wellsonwards,havehadlittletosayonthesubject.Theyhaveconveyedthesuggestionthatmenwillliveingreatcomfort,witheveryconceivableapparatustomakelifesmooth,healthyandeasy,ifnothappy.Buttheyhavenotsaidwhathishousewillbemadeof.Perhapssomenewbuildingmaterial,asyetunimagined,willhavebeendiscoveredorinventedatleast.Onemaybecertainthatbricksandmortar(泥灰,灰漿)willlonghavegoneoutoffashion.

Buttheproblemsofthenextgenerationortwocanmorereadilybeimagined.Scientistshavealreadypointedoutthatunlesssomethingisdoneeithertorestricttheworld’srapidgrowthinpopulationortodiscoveranddevelopnewsourcesoffood(orboth),millionsofpeoplewillbedyingofstarvationoratthebestsufferingfromunderfeedingbeforethiscenturyisout.Butnobodyhasyetworkedoutanyplanforhousingthesegrowingpopulations.Admittedlytheworstsituationswilloccurinthehottestpartsoftheworld,wherehousingcanbelightstructureorinbackwardareaswherestandardsaretraditionallylow.Buteventheminimumshelterrequiresmaterialsofsomekindandintheteeming,bulgingtownsthelow-standard“housing”offlattenedpetrolcansanddirtycanvasisfarmorewastefulofgroundspacethancanbetolerated.

Sincethewar,HongKonghassufferedthekindofcrisiswhichislikelytoariseinmanyotherplacesduringthenextgeneration.Literallymillionsofrefugeesarrivedtoswellthealreadygrowingpopulationandemergencystepshadtobetakenrapidlytopreventsqualor(骯臟)anddiseaseandthespreadcrime.Thecityistacklingthesituationenergeticallyandenormousblocksoftenements(貧民住宅)arerisingatanastonishingaped.ButHongKongisonlyonesmallpartofwhatwillcertainlybecomeavastproblemandnotmerelyahousingproblem,becausewhenpopulationgrowsatthisratethereareaccompanyingproblemsofeducation,transport,hospitalservices,drainage,watersupplyandsoon.NoteveryareamaygivethesameresourcesasHongKongtodrawuponandthesearchforquickerandcheapermethodsofconstructionmustnevercease.

1.Whatistheauthor’sopinionofhousingproblemsinthefirstparagraph?

A.Theymaybecompletelysolvedatsometimeinthefuture.

B.Theyareunimportantandeasilydealtwith.

C.Theywillnotbesolveduntilanewbuildingmaterialhasbeendiscovered.

D.Theyhavebeendealtwithinspecificdetailinbooksdescribingthefuture.

2.Thewriterissurethatinthedistantfuture___.

A.bricksandmortarwillbereplacedbysomeotherbuildingmaterial.

B.anewbuildingmaterialwillhavebeeninvented.

C.bricksandmortarwillnotbeusedbypeoplewhowanttheirhousetobefashionable.

D.anewwayofusingbricksandmortarwillhavebeendiscovered.

3.Thewriterbelievesthatthebiggestproblemlikelytoconfronttheworldbeforetheendofthecentury___.

A.isdifficulttoforesee.

B.willbehowtofeedtheevergrowingpopulation.

C.willbehowtoprovideenoughhousesinthehottestpartsoftheworld.

D.isthequestionoffindingenoughgroundspace.

4.Whenthewritersaysthattheworstsituationswilloccurinthehottestpartsoftheworldorinbackwardareas,heisreferringtothefactthatintheseparts___.

A.standardsofbuildingarelow.

B.onlyminimumshelterwillbepossible.

C.thereisnotenoughgroundspace.

D.thepopulationgrowthwillbethegreatest.

5.WhichofthefollowingsentencesbestsummarizesParagraph3?

A.HongKonghasfacedaseriouscrisiscausedbymillionsofrefugees.

B.HongKonghassuccessfullydealtwiththeemergencycausedbymillionsofrefugees.

C.HongKong’scrisiswasnotonlyamatterofhousingbutincludedanumberofotherproblemsofpopulationgrowth.

D.ManypartsoftheworldmayhavetofacethekindofproblemsencounteredbyHongKongandmayfinditmuchhardertodealwiththem.

____beforewedepartthedayaftertomorrow,weshouldhaveawonderfuldinnerparty.

Hewasalmostasleep,____withallthishardwork.

Theeldestchildisthoroughly()becausetheyalwaysgivehimwhateverhewant.

翻譯:

如今,中國正步入老齡化社會,因此獨生子女一代面臨著巨大的工作和生活壓力。中國政府開始適當調整計劃生育政策,允許一些家庭在特殊情況下生育二胎。但調查顯示,很多夫妻迫于不斷加重的經濟壓力,放棄生育二胎。因此,要從根本上解決老齡化的問題不能依靠出生率的上升,最有效的辦法是建立有效的社會保障制度。

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