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【单选题】
Pity those who aspire to put the initials PhD after their names. After 16 years of closely supervised education, prospective doctors of philosophy are left more or less alone to write the equivalent of a large book. Most social-science postgraduates have still not completed their theses by the time their grant runs out after three years. 'They must then get a job and finish in their spare time, which can often take a further three years. By then, most new doctors are sick to death of the narrowly defined subject, which has blighted their holidays and mined their evenings. The Economic and Social Research Council, which gives grants to postgraduate social scientists, wants to get better value for money by cutting short this agony. It would like to see faster completion rates: until recently, only about 25% of PhD candidates were finishing within four years. The ESRC’ s response has been to stop PhD grants to all institutions where the proportion taking less than four years is below 10% in the first year of this policy the national average shot up to 39%. The ESRC feels vindicated in its toughness, and will progressively raise the threshold to 40% in two years. Unless completion rates improve further, this would exclude 55 out of 73 universities and polytechnics-including Oxford University, the London School of Economics and the London Business School. Predictably, howls of protest have come from the universities, who view the blacklisting of whole institutions as arbitrary and negative. They point out that many of the best students go quickly into jobs where they can apply their research skills, but consequently take longer to finish their theses. Polytechnics with as few as two PhD candidates complain that they are penalized by random fluctuations in student performance. The colleges say there is no hard evidence to prove that faster completion rates result from greater efficiency rather than lower standards or less ambitious doctoral topics. The ESRC thinks it might not be a bad thing if PhD students were more modest in their aims. It would prefer to see more systematic teaching of research skills and fewer unrealistic expectations placed on young men and women who are undertaking their first piece of serious research. So in future its grants will be given only where it is convinced that students are being trained as researchers, rather than carrying out purely knowledge-based studies. The ESRC can not dictate the standard of thesis required by external examiners, or force departments to give graduates more teaching time. The most it can do is to try to persuade universities to change their ways. Recalcitrant professors should note that students want more research training and a less elaborate style. of thesis, too. By the time new doctors get a job and try to finish their theses in spare time ______.
A.
most of them died of some sickness
B.
their holidays and evenings have been ruined by their jobs
C.
most of them are completely tired of the narrowly defined subject
D.
most of their grants run out
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【多选题】人文景观,一般包括哪些?
A.
文物古迹、历史名城、园林建筑、民俗风情等。
B.
社会生活及各种形式的文化、艺术和娱乐活动等。
C.
饮食文化中的美食、美酒、美器,乐舞、富有诗情等,所有这些具有形式美感的饮食器皿和菜肴造型,以及洋溢着欢快与优雅气氛的饮食环境。
【单选题】企业购入不需要安装的固定资产,正确的会计分录是()
A.
借:原材料
B.
税费一应交增值税(进项税额)
C.
银行存款
D.
借:周转材料
E.
税费一应交增值税(进项税额)
F.
银行存款
G.
借:固定资产
H.
税费一一应交增值税(进项税额)
I.
银行存款
J.
借:工程物资 K. 税费一一应交增值税(进项税额) L. 银行存款
【单选题】企业购入不需要安装的固定资产的账务处理为( )
A.
借:固定资产 贷:银行存款
B.
借:固定资产 应交税费一应交增值税 ( 进项税额 ) 贷:银行存款
C.
借:固定资产 应交税费一应交增值税 ( 销项税额 ) 贷:银行存款
D.
借:在建工程 贷:银行存款
【判断题】企业购入不需要安装的固定资产,按应计入固定资产成本的金额,借记“在建工程”、“应交税费——应交增值税(进项税额)”科目,贷记“银行存款”等科目。( )
A.
正确
B.
错误
【判断题】企业购入不需要安装的固定资产,按其取得成本,借记固定资产。
A.
正确
B.
错误
【判断题】全剖视图可以通过单一、几个平行的或几个相交的剖切面剖切得到。此种叙述是 ()C. 不一定
A.
正确
B.
错误
【判断题】全剖视图可以通过单一、几个平行的、几个相交的剖切面剖切得到。
A.
正确
B.
错误
【单选题】企业购入不需要安装的固定资产,借记( )。
A.
在建工程
B.
固定资产
C.
周转材料
D.
原材料
【单选题】企业购入不需要安装的固定资产,正确的会计分录是()
A.
借:原材料 应交税费—应交增值税(进项税额) 贷:银行存款
B.
借:周转材料 应交税费—应交增值税9进项税额) 贷:银行存款
C.
借:固定资产 应交税费—应交增值税(进项税额) 贷:银行存款
D.
借:工程物资 应交税费—应交增值税(进项税额) 贷:银行存款
【判断题】中微子是强相互作用,对人体的影响非常大,很危险。()
A.
正确
B.
错误
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