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大、小额支付业务来账凭证，均使用重要空白凭证“中国人民银行支付系统专用凭证”，且需手

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题目：

大、小额支付业务来账凭证，均使用重要空白凭证“中国人民银行支付系统专用凭证”，且需手工销号。

答案：

参考答案：对

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题型：单项选择题

2008年10月1日，华容公司销售一批材料给甲公司，价税合计58.5万元，款项尚未收到。 2008年12月31日，华容公司与甲公司进行债务重组。重组协议如下：华容公司同意免除甲公司债务18.5万元，剩余债务延长至2010年12月 31日，每年按余款的5%收取利息(同时协议中列明：若甲公司2009年获利超过30万元，则 2010年将加收2%的利息)，利息和本金于2010年12月31日一同偿还。假定华容公司为该项应收账款计提坏账准备3.5万元，整个债务重组交易没有发生相关税费。甲公司预计2009年获利很可能超过30万元。不考虑其他因素，则在债务重组日，甲公司应确认的债务重组收益为 ( )万元。

A．18.5

B．17.7

C．15

D．13.7
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题型：单项选择题

Passage Four

In considering how the American family is changing, the starting point is the traditional family, a form which has developed over time on the basis of a number of assumptions. It is assumed that the family is heterosexual (异性的) institution, with prescriptions about how a man and a woman ought to be joined together and live together. The proper family form is assumed to be the nuclear family, that is, a family composed of a married man and woman and their children. It is assumed that the husband is the head of the family, with ultimate authority over wife and children, and that in their clearly separated roles the husband is the income-earner and the wife is the homemaker and provider of child care. It is assumed that the family lives by itself in its own house or residence.
Observers of family life have suggested that numerous changes are taking place in this traditional American family form. Included are the following general observations about trends.
More men and women seem to be living together before getting married.
Women and men seem to be marrying at a later age.
Married couples are having fewer children.
Unmarried women appear to be having more children.
Wives, even mothers with small children, are increasingly likely to be employed outside the home.
Marriages are more likely to end with divorce.
Single-parent families are more prevalent.
Remarriage is likely to follow divorce rather than widowhood.
Remarriage rates are declining, especially for women.
Some trends, viewed in a long-range historical context, appear not to be trends at all. The age at which men and women normally marry is the same now as it was 100 years ago, though it has fluctuated (变动，波动); a short-range increase in the 1940s and 1950s due to widespread postponement of marriage in war time made it appear that a change had occurred. Other trends appear to be following established patterns rather than representing a sharp break with tradition. Divorce rates have been increasing and families have been having fewer children for well over a century. Single-parent families and stepfamilies were very common in the past, although the reason for them was different. Many marriages formerly are dissolved and followed by remarriage because of the death of a parent or partner. Today single parenthood and remarriage are more likely to be a response to divorce.
Some social scientists see in these changes the breakdown of the family, to the detriment of the society. We take the position that family institutions and systems, like all human systems, are open, take many forms, and are constantly changing.

Which of the following is observed as a trend in the traditional family form

A．Family tends to get smaller.

B．People seem to get married younger.

C．More men tend to return home.

D．Remarriage rates tend to rise.
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