下列各项中，不属于“财务费用”科目核算内容的是（　 ）。

税收是国家财政收入的主要形式，国家征税凭借的是（ ） 

一般来说，员工工作满意度下降和积极性较低、工作情绪消沉等情况，都是需要进行工作设计的现象。( )

阅读下面的文章，根据文章内容判断文章后的句子是正确（T）还是错误（F）。（每题10分）

Learning Business Skills through Junior Achievement

　　Junior Achievement is an international movement to educate young people about business and economics for the purpose of helping them prepare to succeed in a world economy.11 The organization is the largest of its kind.

　　Junior Achievement has gone through different stages in its development. 12 It was started by two business leaders, Horace Moses and Theodore Vail, and Senator Murray Crane in 1919 in Springfield, Massachusetts. The organization started with a small number of children aged ten to twelve. For more than 50 years, Junior Achievement programs met after school as a group of business clubs. But in 1975, Junior Achievement began to offer classes during school hours. Many more young people joined the organization once it began to teach business skills as part of the school day. In 2004, Junior Achievement Worldwide was formed.

　　The Junior Achievement programs teach about businesses, how they are organized, and how products are made and sold.13 The programs also teach about the American and world economies and business operations. Young people can learn how entrepreneurship works by operating their own companies. For instance, the students develop a product and sell shares in their company. They use the money to buy the materials they need to make their product, which they then sell. Finally, they return the profits to the people who bought shares in the company. It is reported that in the United States alone, there are more than 22,000 places that hold Junior Achievement events currently. According to Junior Achievement, about 287,000 volunteers support its programs around the world.

　　1. This passage is about Junior Achievement，an international movement to educate young people about businesses and economics.   1   

　　2. Junior Achievement was started by two business leaders in Massachusetts.   2   

　　3. Classes during school hours have been available in Junior Achievement for more than 60 years.   3   

　　 Junior Achievement has been worldwide since 1919.   4   

　　5. Volunteers of Junior Achievement teach about the American and world economies and business operations.   5   

当群体目标和组织目标一致时，凝聚力与生产率的关系就会出现（     ）。

【判断题】公司合并，应当由合并各方签订合并协议，并编制资产负债表及财产清单。

发生在重庆谈判期间的（    ），一举歼灭阎锡山部3万余人，直接配合了我党在谈判中的地位。

( )适用于能够随时掌握较为详细的市场薪酬标准的组织。

科斯定理