功利论是指(   )

某企业2016年度实现利润总额1350万元，适用的所得税税率为25%。本年度该企业取得国债利息收入150万元，发生税收滞纳金4万元。不考虑其他因素，该企业2016年度利润表“所得税费用”项目本期余额为（  ）万元。

Passage1

Today's adults grew up in schools designed to sort us into the various segments of our social and economic system. The amount of time available to learn was fixed: one year per grade. The amount learned by the end of that time was free to vary: some of us learned a great deal；some，very little. As we advanced through the grades，those who had learned a great deal in previous grades continued to build on those foundations. Those who had failed to master the early prerequisites within the allotted time failed to learn that which followed. After 12 or 13 years of cumulative treatment of this kind，we were，in effect，spread along an achievement continuum that was ultimately reflected in each student's rank in class upon graduation.

From the very earliest grades, some students learned a great deal very quickly and consistently scored high on assessments. The emotional effect of this was to help them to see themselves as capable learners, and so these students became increasingly confident in school. That confidence gave them the inner emotional strength to take the risk of striving for more success because they believed that success was within their reach. Driven forward by this optimism, these students continued to try hard, and that effort continued to result in success for them. They became the academic and emotional winners. Notice that the trigger for their emotional strength and their learning success was their perception of their success on formal and informal assessments.

But there were other students who didn't fare so well. They scored very low on tests, beginning in the earliest grades. The emotional effect was to cause them to question their own capabilities as learners. They began to lose confidence, which, in turn, deprived them of the emotional reserves needed to continue to take risks. As their motivation warned, of course, their performance plummeted. These students embarked on what they believed to be an irreversible slide toward inevitable failure and lost hope. Once again, the emotional trigger for their decision not to try was their perception of their performance on assessments.

Consider the reality-indeed, the paradox-of the schools in which we were reared. If some students worked hard and learned a lot, that was a positive result, and they would finish high in the rank order. But if some students gave up in hopeless failure, that was an acceptable result, too, because they would occupy places very low in the rank order. Their achievement results fed into the implicit mission of schools: the greater the spread of achievement among students, the more it reinforced the rank order. This is why, if some students gave up and stopped trying (even dropped out of school), that was regarded as the student's problem, not the teacher's or the school's.

Once again, please notice who is using test results to decide whether to strive for excellence or give up in hopelessness. The"data-based decision makers" in this process are students themselves.

Students are deciding whether success is within or beyond reach, whether the learning is worth the required effort, and so whether to try or not. The critical emotions underpinning the decision making process include anxiety, fear of failure, uncertainty, and unwillingness to take risks-all triggered by students' perceptions of their own capabilities as reflected in assessment results.

Some students responded to the demands of such environments by working hard and learning a great deal. Others controlled their anxiety by giving up and not caring. The result for them is exactly the opposite of the one society wants. Instead of leaving no child behind, these practices, in effect, drove down the achievement of at least as many students as they successfully elevated. And the evidence suggests that the downside victims are more frequently members of particular socioeconomic and ethnic minorities.

What has made students spread along an achievement continuum according to the passage?

对于行贿罪的司法认定，下列选项中正确的是（    ）。

有关合伙型基金，以下说法正确的是（  ）。

Passage1

When it comes to airline travel, perhaps nothing has revolutionized the passenger experience more than airline apps. Indeed, they' re becoming so ubiquitous that more than 50 percent of U.S travelers have at least one airline app installed on their smart device, according to travel industry research firm Phocuswright.

Maybe that's because apps make travel easier, and often are more functional than a kiosk or even an airline's own website. Passengers report that they' re often more quickly informed of a flight cancellation or gate change than an airline employee. Not all airline apps are created equal, but in general you can use an app to check in for a flight, change seats, and request and pay for an upgrade. Road warriors in particular appreciate mobile boarding passes and the ability to track their flights. Many airlines now offer free onboard streaming entertainment via apps. The Delta Air Lines app even allows users to track their bags, from check-in to carousel, while the Air France app lets passengers download magazines and newspapers from the airline's library 30 hours prior to departure.

But what if you are traveling extensively on more than one airline? Global airline alliances have their own apps that allow you to view flights for all member airlines and their affiliates, including code share flights. In general, you can find flight schedules for all member airlines and track member airline flights. Airport information is available, as are details about local weather at the destination. Where's the nearest airport lounge? The app will locate it for you.

The Sky Team airline alliance app goes a step further by letting its SkyPriority members (Sky Team Elite Plus members and customers with first and business-class tickets) find out exactly which SkyPriority services-including priority check in and baggage drop off, as well as access to priority security lanes and boarding lanes-are available at individual airports.

You' ll find that some alliance app features are available through multiple channels of communication. For example, Sky Team members have formed their own online community by sharing traveler tricks and airport tips accessible through a variety of channels, including the app, Sky Team's website, Facebook page and a dedicated tips site. Sky Team's YouTube page features travel tips from regional celebrities.

Just as airlines seem to have conquered social media, another method of communicating with travelers has just arrived. KLM Royal Dutch Airlines is the first carrier to sign up for Facebook's Messenger chat app. KLM flyers can automatically receive itineraries, flight updates, check-in notifications, boarding passes and rebook flights and communicate with customer service, all from Facebook Messenger. Messenger for Business was launched so that customers-in this case, passengers-can transact business over the messaging app in a single communication thread. Roughly 80 percent of passengers on planes traveling within the U.S. have the Messenger app installed on their smartphones, according to Facebook.

Clearly, mobile apps and social media have transformed our digital lives. Airlines favor apps and other technologies because they get customers out of airport lines and off phone lines. Through their smart devices, travelers now have untethered access to travel information. A few quick taps can supply individuals with information never dreamed possible even a decade ago. And with more people using smartphones as their primary computing device, and as more people own cellphones globally, people expect technology-driven methods of communication and convenience to accelerate. Whether you' re high-tech or not, you must admit that having immediate access to the information you need sure beats getting a busy signal on a toll-free phone line.

Which of the following is closest in meaning to the underlined word “untethered” in the last paragraph？

根据《建设工程安全生产管理条例》,对于达到一定规模的危险性较大的分部
分项工程，施工单位应当在施工组织设计中编制(   )。

下列关于无形资产后续计量的说法中，正确的是（   ）。

网络层、数据链路层和物理层传输的数据单位分别是（）

施工组织总设计应由（  ）审批。

根据企业所得税法律制度的规定，下列固定资产中，在计算企业所得税应纳税所得额时，可以计算折旧扣除的是 ( )。