For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never ending flood of words. In (1) a job or advancing in one, the ability to read and comprehend (2) can mean the difference between success and failure. Yet the unfortunate fact is that most of us are (3) readers. Most of us develop poor reading (4) at an early age, and never get over them. The main deficiency (5) in the actual stuff of language itself—words. Taken individually, words have (6) meaning until they are strung together into phrases, sentences and paragraphs. (7) , however, the untrained reader does not read groups of words. He laboriously reads one word at a time, often regressing to (8) words or passages. Regression, the tendency to look back over (9) you have just read, is a common bad habit in reading. Another habit which (10) down the speed of reading is vo
A. quickly
B. easily
C. roughly
D. decidedly
Strange things have been happening to England. Still (1) from the dissolution of the empire in the years (2) World War Ⅱ, now the English find they are not even British. As the cherished "United Kingdom" breaks into its (3) parts, Scots are clearly (4) and the Welsh, Welsh. But who exactly are the English What’s left of them, with everything but the (5) half of their island taken away
Going back in time to (6) roots doesn’t help. First came the Celts, then the Romans, then Angles, Saxons, Jutes, Danes. Invasion after invasion, until the Norman Conquest. English national identity only seemed to find its (7) later, on the shifting sands of expansionism, from Elizabethan times onwards. The empire seemed to seal it. But now there’s just England, (8) of a green island in the northern seas, lashed by rain, scarred by two (9) of vicious industrialization fallen (10) dereliction, r
A. before
B. followed
C. following
D. with
综合题：A上市公司20×1年被认定为高新技术企业，有效期自发证之日起3年，20×3年末因不符合条件，次年不再被认定为高新技术企业。自20×4年1月1日起其适用的所得税税率由15%改为25%。20×3年上半年，A公司发生的与所得税核算相关的事项及其处理结果如下。（1）20×3年2月1日，A公司取得一项交易性金融资产，入账价值为2600万元。20×3年6月30日该交易性金融资产的公允价值为3500万元。公司管理层计划在20×3年下半年出售该交易性金融资产。假定税法规定，资产持有期间的公允价值变动不计入应纳税所得额，待出售时一并计入。20×3年6月30日，A公司认定持有的该交易性金融资产账面价值与计税基础之间形成应纳税暂时性差异，相应地确认了递延所得税负债135万元。
（2）20×3年6月21日，A公司与部分职工签订了正式解除劳动关系的协议。该协议签订后，A公司不能单方面解除。根据该协议，A公司于20×4年1月1日起至20×4年6月30日期间向辞退的职工一次性支付补偿款5000万元。假定税法规定，与该项辞退福利有关的补偿款于实际支付时可税前抵扣。20×3年6月30日，A公司未确认该辞退福利形成的预计负债以及相关的可抵扣暂时性差异产生的递延所得税资产，决定于当年末确认。
（3）20×3年6月下旬，A公司在对存货进行清查时，发现库存某产品因储存不当遭受一定程度的毁损，预计只能降价出售，故计提了存货跌价准备400万元。销售部门提供的销售计划表明，该批产品拟于20×4年2月对外出售。根据税法规定，企业确认的存货跌价准备在存货发生实质性损失时可税前扣除。20×3年6月30日，A公司认定该批产品账面价值与计税基础之间形成可抵扣暂时性差异，相应地确认了递延所得税资产60万元。（4）20×3年6月30日，A公司应收B公司账款余额为2000万元。因B公司当期发生严重亏损，A公司对该应收账款计提了500万元坏账准备。税法规定，坏账损失实际发生时允许税前扣除。根据与B公司达成的偿债协议，该笔债权将于20×4年1月收回。20×3年6月30日，A公司认定
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