题目详情:

[简答题]什么是利润率和剩余价值率？它们有什么区别？

参考答案: （1）利润率是剩余价值率的转化形式，它们是同一剩余价值量以不同的计算方法得出的不同比率，剩余价值同可变资本相比是剩余价值率，同全部预付资本相比是利润率。
（2）二者的区别在于：
第一，它们所表示的关系不同，剩余价值率表示资本家对工人的剥削程度，利润率则表示预付资本的增殖程度。
第二，二者在量上也有差别，由于预付资本在量上大于可变资本，因而利润率总是小于剩余价值率。
第三，剩余价值率表明了剩余价值的真正来源是可变资本，而利润率却掩盖了剩余价值的真正来源，似乎剩余价值是由全部预付资本产生的。

If a five-year old child commits crime, should his parents take the responsibility and be punished When do you think a child should take responsibility for his own behavior Your essay should be written on the Answer Sheet.

参考答案: An old saying goes, "Like father like son," which embodies the important role that parents play in children’s growth. However, to my mind, parents should not be punished for the following cogent reasons. Firstly, children are too young to distinguish right from wrong. They are apt to make mistakes for lack of the awareness of laws and regulations. Their parents should not take the responsibility for their improper behavior. Parents are the first teachers of their children. Every parent wishes his children to become "dragons" or "phoenixes". Nevertheless, children cannot control their behavior sometimes, even though they know what is right or wrong. On second thoughts, mistakes are not without their merits. Another saying goes, "Failure is the mother of success." Children can learn from mistakes and they will not commit the same mistake again. Then, when should a child take the responsibility for his own behavior As far as I am concerned, children should take responsibility for what they did at age of AH or above after they have received systematic education at school and are fully aware of laws. Compulsory education teaches children theoretical and practical knowledge, as well as morality. Furthermore, teenagers at the age of AH are mature both physically and psychologically; therefore, they can control their behavior and take the responsibility for their mistakes. Admittedly, children’s behavior is closely related to family education and their parents. For instance, children in the devoiced families and those full of violence are more likely to commit crimes. The insufficiency of communication between parents and their children is easy to result in unhealthy development of children and generation gap. All in all, the development of children is not only the responsibility of their parents, but also the responsibility of the whole society.

第37题:[多选题]对清查出的现金短缺扣除责任人赔偿后的余额，确认为现金损失，并提供以下证据材料（）
A.现金保管人确认的现金盘点表
B.现金保管人对于短缺的说明及相关核准文件
C.对责任人由于管理责任造成损失的责任认定及赔偿情况的说明
D.涉及刑事犯罪的，应有司法机关出具的相关材料
参考答案:ABCD

第38题:[判断题]265、锅炉房内热力管道及阀门等处的“跑、冒、滴、漏”现象不会影响锅炉热效率。
A.正确
B.错误
参考答案:B

第39题: [单项选择]上市公司在发生可能对股价产生较大影响的重大事件，投资者尚未得知时，应立即披露该事件并向交易所报告，以下属于此类事件的是
A. 公司董事发生变动
B. 公司1/4监事发生变动
C. 持有公司3%股份的股东其持有股份发生较大变化
D. 股东刘洪所持公司4%股份被人民法院冻结
参考答案:A
答案解析:[解析]
本题所考查的主要知识点是有关上市公司需通过临时报告来披露的重大事项。当发生可能对上市公司证券及其衍生品种交易价格产生较大影响的重大事件，投资者尚未得知时，上市公司应该就相关事件及

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[简答题]什么是利润率和剩余价值率？它们有什么区别？

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