为你找到 1000 条关于 地灾-1-7 的结果
7.下列因素中，会使企业考虑少使用负债的因素是（）
答案选C。企业销售具有加强的周期性，负担固定的财务费用将冒较大的财务风险，此时企业会考虑减少使用负债。
1.下列关于资本成本的表述中，不正确的是（）
答案D。若资金来源为负债，还存在税前资本成本和税后资本成本的区别。计算税后资本成本需要从年资金占用费用减去资金占用费税前扣除导致的所得税节约额。
5.甲公司经营杠杆系数为2，财务杠杆系数为1.5；乙公司经营杠杆系数为1.5，财务杠杆系数为2，若销售增长10%，则有（）
答案B。两家公司的总杠杆系数相同，所以税后利润增幅相同。
6.如果甲企业经营杠杆系数为1.5，总杠杆系数为3，则下列说法不正确的是（）
答案选D。因为经营杠杆系数为1.5，所以销售量增加10%，息税前利润将增加12%*1.5=18%，所以不选择A。由于财务杠杆系数为3/1.5=2，所以息税前利润增加20%，每股利润将增加20%*2=40%，所以不选择B。由于总杠杆系数为3，...
9.某企业预期经营杠杆系数1.5，本期息税前利润为600万元，本期固定经营成本为（）万元。
答案选C。1.5=（ 600+F）÷ 600，则 F=300（万元）
2015年7月，习总书记在上海合作组织成员国元首理事会上，系统地提出了关于国际合作的（），并指出共建“一带一路”应秉持这一精神。
PASSAGEFOUR(1)TheSupremeCourt'sdecisionsonphysician-assistedsuicidecarryimportantimplicationsforhowmedicineseekstorelievedyingpatientsofpainandsuffering.(2)Althoughitruledthatthereisnoconstitutionalrighttophysician-assistedsuicide,theCourtineffectsupportedthemedicalprincipleof"doubleeffect",acenturies-oldmoralprincipleholdingthatanactionhavingtwoeffects—agoodonethatisintendedandaharmfulonethatisforeseen—ispermissibleiftheactorintendsonlythegoodeffect.(3)Doctorshaveusedthatprincipleinrecentyearstojustifyusinghighdosesofmorphinetocontrolterminallyillpatients'pain,eventhoughincreasingdosageswilleventuallykillthepatient.(4)NancyDubler,directorofMontefioreMedicalCenter,contendsthattheprinciplewillshielddoctorswho"untilnowhavevery,verystronglyinsistedthattheycouldnotgivepatientssufficientmediationtocontroltheirpainifthatmighthastendeath."(5)GeorgeAnnas,chairofthehealthlawdepartmentatBostonUniversity,maintainsthat,aslongasadoctorprescribesadrugforalegitimatemedicalpurpose,thedoctorhasdonenothingillegalevenifthepatientusesthedrugtohastendeath."It'slikesurgery,"hesays."Wedon'tcallthosedeathshomicidesbecausethedoctorsdidn'tintendtokilltheirpatients,althoughtheyriskedtheirdeath.Ifyou'reaphysician,youcanriskyourpatient'ssuicideaslongasyoudon'tintendtheirsuicide."(6)Onanotherlevel,manyinthemedicalcommunityacknowledgethattheassisted-suicidedebatehasbeenfueledinpartbythedespairofpatientsforwhommodemmedicinehasprolongedthephysicalagonyofdying.(7)JustthreeweeksbeforetheCourt'srulingonphysician-assistedsuicide,theNationalAcademyofScience(NAS)releasedatwo-volumereport,ApproachingDeath:ImprovingCareattheEndofLife.Itidentifiestheundertreatmentofpainandtheaggressiveuseof"ineffectualandforcedmedicalproceduresthatmayprolongandevendishonortheperiodofdying"asthetwinproblemsofend-of-lifecare.(8)Theprofessionistakingstepstorequireyoungdoctorstotraininhospices,totestknowledgeofaggressivepainmanagementtherapies,todevelopaMedicarebillingcodeforhospital-basedcare,andtodevelopnewstandardsforassessingandtreatingpainattheendoflife.(9)Annassayslawyerscanplayakeyroleininsistingthatthesewell-meaningmedicalinitiativestranslateintobettercare.“Largenumbersofphysiciansseemunconcernedwiththepaintheirpatientsareneedlesslyandpredictablysuffering,”totheextentthatitconstitutes“systematicpatientabuse。”Hesaysmedicallicensingboards“mustmakeitclear...thatpainfuldeathsarepresumptivelyonesthatareincompetentlymanagedandshouldresultinlicensesuspension.”　　36.Fromthefirstthreeparagraphs,welearnthat
【答案】 B　　【考点】 事实细节题。　　【分析】 本题针对第一到第三段的所有内容进行了测试，选项[A]的相关信息可以定位到第三段，但是文中说“近几年医生才用这个原则为自己的行为辩护”。文中无法得出“过去常常”的说法。选项[B]可以定位到第...
PASSAGEFOUR(1)TheSupremeCourt'sdecisionsonphysician-assistedsuicidecarryimportantimplicationsforhowmedicineseekstorelievedyingpatientsofpainandsuffering.(2)Althoughitruledthatthereisnoconstitutionalrighttophysician-assistedsuicide,theCourtineffectsupportedthemedicalprincipleof"doubleeffect",acenturies-oldmoralprincipleholdingthatanactionhavingtwoeffects—agoodonethatisintendedandaharmfulonethatisforeseen—ispermissibleiftheactorintendsonlythegoodeffect.(3)Doctorshaveusedthatprincipleinrecentyearstojustifyusinghighdosesofmorphinetocontrolterminallyillpatients'pain,eventhoughincreasingdosageswilleventuallykillthepatient.(4)NancyDubler,directorofMontefioreMedicalCenter,contendsthattheprinciplewillshielddoctorswho"untilnowhavevery,verystronglyinsistedthattheycouldnotgivepatientssufficientmediationtocontroltheirpainifthatmighthastendeath."(5)GeorgeAnnas,chairofthehealthlawdepartmentatBostonUniversity,maintainsthat,aslongasadoctorprescribesadrugforalegitimatemedicalpurpose,thedoctorhasdonenothingillegalevenifthepatientusesthedrugtohastendeath."It'slikesurgery,"hesays."Wedon'tcallthosedeathshomicidesbecausethedoctorsdidn'tintendtokilltheirpatients,althoughtheyriskedtheirdeath.Ifyou'reaphysician,youcanriskyourpatient'ssuicideaslongasyoudon'tintendtheirsuicide."(6)Onanotherlevel,manyinthemedicalcommunityacknowledgethattheassisted-suicidedebatehasbeenfueledinpartbythedespairofpatientsforwhommodemmedicinehasprolongedthephysicalagonyofdying.(7)JustthreeweeksbeforetheCourt'srulingonphysician-assistedsuicide,theNationalAcademyofScience(NAS)releasedatwo-volumereport,ApproachingDeath:ImprovingCareattheEndofLife.Itidentifiestheundertreatmentofpainandtheaggressiveuseof"ineffectualandforcedmedicalproceduresthatmayprolongandevendishonortheperiodofdying"asthetwinproblemsofend-of-lifecare.(8)Theprofessionistakingstepstorequireyoungdoctorstotraininhospices,totestknowledgeofaggressivepainmanagementtherapies,todevelopaMedicarebillingcodeforhospital-basedcare,andtodevelopnewstandardsforassessingandtreatingpainattheendoflife.(9)Annassayslawyerscanplayakeyroleininsistingthatthesewell-meaningmedicalinitiativestranslateintobettercare.“Largenumbersofphysiciansseemunconcernedwiththepaintheirpatientsareneedlesslyandpredictablysuffering,”totheextentthatitconstitutes“systematicpatientabuse。”Hesaysmedicallicensingboards“mustmakeitclear...thatpainfuldeathsarepresumptivelyonesthatareincompetentlymanagedandshouldresultinlicensesuspension.”37.Whichofthefollowingstatementsitstrueaccordingtothetext?
【答案】 C　　【考点】 事实细节题。　　【分析】 由于本题属于事实细节判断题，所以只有对每一个选项都进行辨析。选项[A]可以定位到第五段“Annas”的话。话中提到“只要医生不是想杀死病人，那么他们的死亡就不能被称为谋杀”。因此可以判定[...
PASSAGEFOUR(1)TheSupremeCourt'sdecisionsonphysician-assistedsuicidecarryimportantimplicationsforhowmedicineseekstorelievedyingpatientsofpainandsuffering.(2)Althoughitruledthatthereisnoconstitutionalrighttophysician-assistedsuicide,theCourtineffectsupportedthemedicalprincipleof"doubleeffect",acenturies-oldmoralprincipleholdingthatanactionhavingtwoeffects—agoodonethatisintendedandaharmfulonethatisforeseen—ispermissibleiftheactorintendsonlythegoodeffect.(3)Doctorshaveusedthatprincipleinrecentyearstojustifyusinghighdosesofmorphinetocontrolterminallyillpatients'pain,eventhoughincreasingdosageswilleventuallykillthepatient.(4)NancyDubler,directorofMontefioreMedicalCenter,contendsthattheprinciplewillshielddoctorswho"untilnowhavevery,verystronglyinsistedthattheycouldnotgivepatientssufficientmediationtocontroltheirpainifthatmighthastendeath."(5)GeorgeAnnas,chairofthehealthlawdepartmentatBostonUniversity,maintainsthat,aslongasadoctorprescribesadrugforalegitimatemedicalpurpose,thedoctorhasdonenothingillegalevenifthepatientusesthedrugtohastendeath."It'slikesurgery,"hesays."Wedon'tcallthosedeathshomicidesbecausethedoctorsdidn'tintendtokilltheirpatients,althoughtheyriskedtheirdeath.Ifyou'reaphysician,youcanriskyourpatient'ssuicideaslongasyoudon'tintendtheirsuicide."(6)Onanotherlevel,manyinthemedicalcommunityacknowledgethattheassisted-suicidedebatehasbeenfueledinpartbythedespairofpatientsforwhommodemmedicinehasprolongedthephysicalagonyofdying.(7)JustthreeweeksbeforetheCourt'srulingonphysician-assistedsuicide,theNationalAcademyofScience(NAS)releasedatwo-volumereport,ApproachingDeath:ImprovingCareattheEndofLife.Itidentifiestheundertreatmentofpainandtheaggressiveuseof"ineffectualandforcedmedicalproceduresthatmayprolongandevendishonortheperiodofdying"asthetwinproblemsofend-of-lifecare.(8)Theprofessionistakingstepstorequireyoungdoctorstotraininhospices,totestknowledgeofaggressivepainmanagementtherapies,todevelopaMedicarebillingcodeforhospital-basedcare,andtodevelopnewstandardsforassessingandtreatingpainattheendoflife.(9)Annassayslawyerscanplayakeyroleininsistingthatthesewell-meaningmedicalinitiativestranslateintobettercare.“Largenumbersofphysiciansseemunconcernedwiththepaintheirpatientsareneedlesslyandpredictablysuffering,”totheextentthatitconstitutes“systematicpatientabuse。”Hesaysmedicallicensingboards“mustmakeitclear...thatpainfuldeathsarepresumptivelyonesthatareincompetentlymanagedandshouldresultinlicensesuspension.”38.AccordingtotheNAS'sreport,oneoftheproblemsinend-of-lifecareis
【答案】 B　　【考点】 事实细节题。　　【分析】 本题可以定位到第七段的第二句话中的“the under treatment of pain”以及“the aggressive use of ineffectual and forced ...
PASSAGEFOUR(1)TheSupremeCourt'sdecisionsonphysician-assistedsuicidecarryimportantimplicationsforhowmedicineseekstorelievedyingpatientsofpainandsuffering.(2)Althoughitruledthatthereisnoconstitutionalrighttophysician-assistedsuicide,theCourtineffectsupportedthemedicalprincipleof"doubleeffect",acenturies-oldmoralprincipleholdingthatanactionhavingtwoeffects—agoodonethatisintendedandaharmfulonethatisforeseen—ispermissibleiftheactorintendsonlythegoodeffect.(3)Doctorshaveusedthatprincipleinrecentyearstojustifyusinghighdosesofmorphinetocontrolterminallyillpatients'pain,eventhoughincreasingdosageswilleventuallykillthepatient.(4)NancyDubler,directorofMontefioreMedicalCenter,contendsthattheprinciplewillshielddoctorswho"untilnowhavevery,verystronglyinsistedthattheycouldnotgivepatientssufficientmediationtocontroltheirpainifthatmighthastendeath."(5)GeorgeAnnas,chairofthehealthlawdepartmentatBostonUniversity,maintainsthat,aslongasadoctorprescribesadrugforalegitimatemedicalpurpose,thedoctorhasdonenothingillegalevenifthepatientusesthedrugtohastendeath."It'slikesurgery,"hesays."Wedon'tcallthosedeathshomicidesbecausethedoctorsdidn'tintendtokilltheirpatients,althoughtheyriskedtheirdeath.Ifyou'reaphysician,youcanriskyourpatient'ssuicideaslongasyoudon'tintendtheirsuicide."(6)Onanotherlevel,manyinthemedicalcommunityacknowledgethattheassisted-suicidedebatehasbeenfueledinpartbythedespairofpatientsforwhommodemmedicinehasprolongedthephysicalagonyofdying.(7)JustthreeweeksbeforetheCourt'srulingonphysician-assistedsuicide,theNationalAcademyofScience(NAS)releasedatwo-volumereport,ApproachingDeath:ImprovingCareattheEndofLife.Itidentifiestheundertreatmentofpainandtheaggressiveuseof"ineffectualandforcedmedicalproceduresthatmayprolongandevendishonortheperiodofdying"asthetwinproblemsofend-of-lifecare.(8)Theprofessionistakingstepstorequireyoungdoctorstotraininhospices,totestknowledgeofaggressivepainmanagementtherapies,todevelopaMedicarebillingcodeforhospital-basedcare,andtodevelopnewstandardsforassessingandtreatingpainattheendoflife.(9)Annassayslawyerscanplayakeyroleininsistingthatthesewell-meaningmedicalinitiativestranslateintobettercare.“Largenumbersofphysiciansseemunconcernedwiththepaintheirpatientsareneedlesslyandpredictablysuffering,”totheextentthatitconstitutes“systematicpatientabuse。”Hesaysmedicallicensingboards“mustmakeitclear...thatpainfuldeathsarepresumptivelyonesthatareincompetentlymanagedandshouldresultinlicensesuspension.”39.Whichofthefollowingbestdefinestheword“aggressive"(line3,paragraph7)?
【答案】 A　　【考点】 词义题。　　【分析】 这个单词的所在句“It identifies the under treatment of pain and the aggressive use of ineffectual and for...
PASSAGEFOUR(1)TheSupremeCourt'sdecisionsonphysician-assistedsuicidecarryimportantimplicationsforhowmedicineseekstorelievedyingpatientsofpainandsuffering.(2)Althoughitruledthatthereisnoconstitutionalrighttophysician-assistedsuicide,theCourtineffectsupportedthemedicalprincipleof"doubleeffect",acenturies-oldmoralprincipleholdingthatanactionhavingtwoeffects—agoodonethatisintendedandaharmfulonethatisforeseen—ispermissibleiftheactorintendsonlythegoodeffect.(3)Doctorshaveusedthatprincipleinrecentyearstojustifyusinghighdosesofmorphinetocontrolterminallyillpatients'pain,eventhoughincreasingdosageswilleventuallykillthepatient.(4)NancyDubler,directorofMontefioreMedicalCenter,contendsthattheprinciplewillshielddoctorswho"untilnowhavevery,verystronglyinsistedthattheycouldnotgivepatientssufficientmediationtocontroltheirpainifthatmighthastendeath."(5)GeorgeAnnas,chairofthehealthlawdepartmentatBostonUniversity,maintainsthat,aslongasadoctorprescribesadrugforalegitimatemedicalpurpose,thedoctorhasdonenothingillegalevenifthepatientusesthedrugtohastendeath."It'slikesurgery,"hesays."Wedon'tcallthosedeathshomicidesbecausethedoctorsdidn'tintendtokilltheirpatients,althoughtheyriskedtheirdeath.Ifyou'reaphysician,youcanriskyourpatient'ssuicideaslongasyoudon'tintendtheirsuicide."(6)Onanotherlevel,manyinthemedicalcommunityacknowledgethattheassisted-suicidedebatehasbeenfueledinpartbythedespairofpatientsforwhommodemmedicinehasprolongedthephysicalagonyofdying.(7)JustthreeweeksbeforetheCourt'srulingonphysician-assistedsuicide,theNationalAcademyofScience(NAS)releasedatwo-volumereport,ApproachingDeath:ImprovingCareattheEndofLife.Itidentifiestheundertreatmentofpainandtheaggressiveuseof"ineffectualandforcedmedicalproceduresthatmayprolongandevendishonortheperiodofdying"asthetwinproblemsofend-of-lifecare.(8)Theprofessionistakingstepstorequireyoungdoctorstotraininhospices,totestknowledgeofaggressivepainmanagementtherapies,todevelopaMedicarebillingcodeforhospital-basedcare,andtodevelopnewstandardsforassessingandtreatingpainattheendoflife.(9)Annassayslawyerscanplayakeyroleininsistingthatthesewell-meaningmedicalinitiativestranslateintobettercare.“Largenumbersofphysiciansseemunconcernedwiththepaintheirpatientsareneedlesslyandpredictablysuffering,”totheextentthatitconstitutes“systematicpatientabuse。”Hesaysmedicallicensingboards“mustmakeitclear...thatpainfuldeathsarepresumptivelyonesthatareincompetentlymanagedandshouldresultinlicensesuspension.”40.GeorgeAnnaswouldprobablyagreethatdoctorsshouldbepunishedifthey
【答案】 D　　【考点】 事实细节题。　　【分析】 本题的答题依据是文章的最后一段。在这一段中，“Annas”对大量的医生置病人的痛苦于不顾，无端地延长病人不必要的痛苦这种行为提出了批评，认为这种行为构成了“虐待病人”，并认为这样的医生应该...
1.袋中装有3个白球，7个红球，在袋中任取4个球，则其中恰有2个白球的概率为（）。
7.某企业生产量在10000件以内时,只需质检员3名,在此基础上,每增加产量2000件,需增加1名质检员。则质检员的工资成本属于()
从1927年7月大革命失败到1935年1月遵义会议召开之前，“左”倾错误先后三次在党中央的领导机关取得了统治地位。这几次“左”倾错误，尤其是以（），使中国革命受到严重挫折。
某县城一家建筑公司为增值税一般纳税人，从事建筑、安装、装饰等建筑服务，2019年7月份发生如下业务：（1）承包一家工厂的厂房建设工程，本月全部完工，建设施工合同中注明工程总价款为2000万元。另外得到对方支付的提前竣工奖120万元。（2）承包一家服装厂厂房改造工程，工程总价款为500万元，建筑公司购进用于改造工程的材料，取得的增值税专用发票注明的价款为80万元。另支付水电费，取得增值税专用发票注明税额为3万元。（3）承包一家商场的装饰工程，完工后向商场收取人工费30万元、管理费6万元、辅助材料费3万元。工程主要材料由商场提供。（4）将本企业闲置的2辆搅拌车出租给其他建筑公司，租期为半年，每月租金为3万元。对方一次性支付租金18万元。已知：上述收入均为不含税收入，上述业务均按一般计税方法计算。建筑服务适用的增值税税率为9％；有形动产租赁适用的增值税税率为13％。要求：根据上述资料，不考虑其他因素，分析回答下列小题。（1）承包厂房建设工程应缴纳的增值税为（）。