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我国将着手研究基础养老金全国统筹方案，以避免异地参保者因无法拿到养老金而选择退保问题的出现；将继续推进城镇医保、失业保险和工伤保险实现地市级统筹，有条件的地区实行省级统筹或省级调剂制度。 以上这段话主要说明了：

A. 我国将进一步保障弱势群体的经济利益
B. 我国将推进职工保险事业的进一步发展
C. 我国将研究养老金保险的全国统筹方案
D. 我国将推进各类国民基本保险的统筹分配
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Welcome to our small business set-up guide, providing all the information you need to start your business on a healthy, solid basis.
From choosing the right name for your company and making your first business plan, through to up-to-date taxation (税务) advice, banking and insurance tips, each subject is discussed in the guide.
We also look at the vital characteristics you’ll need to survive in business. Determination and originality (原创性) are key. Equally, so is the ability to organize your time and to put in the re­quired effort during the early days.
As with any new business, success can never be guaranteed, but our aim is to reduce the difficulties involved in setting up a business on your own. We’ll forewarn you of the most common problems, including failure to research your market in sufficient detail and not setting aside e-nough funds for tougher financial times.
Starting up even the smallest business can be challenging. But take comfort in the fact that you are not alone. In fact, of the four million businesses currently in operation in the UK, more than 99.3% are classified as “small,” with fewer than 50 employees.
In order to keep this guide as brief as possible, where we’ve not had enough room to include every detail, you’ll find a link taking you to the most relevant (相关的) articles.
Good luck with your business idea!
 
What does the word “forewarn” (Line 2, Para. 4) mean?___
A、Deal with.
B、Argue with.
C、Advise beforehand.
D、Give instructions to.
单项选择题
从2010年10月1日起，所有经出厂检验合格的轿车产品，办理注册登记前，都无须再进行机动车安全技术检验。经工业和信息化部批准、具备生产一致性保证能力的企业生产的其他小型、微型载客汽车和两轮摩托车，也无须进行机动车安全技术检验。这一政策的实施，既可简化办理机动车登记的程序，又可减少办理登记前检验车辆的费用。目前，通过正常渠道购买的轿车都是经出厂检验合格的产品，所以新政策实施后，所有轿车办理注册登记前均不需要再进行安全技术检验。 下列选项中，对上文理解错误的是：
A. 今后通过正常渠道购买的轿车都可以永久免检
B. 免检政策可以简化机动车登记程序，减少费用
C. 此次免检的对象包括轿车，小型、微型载客汽车和两轮摩托车
D. 新政策实施后，通过正常渠道购买的轿车在办理注册登记前都不需要再进行安全技术检验
单项选择题
某化妆品厂下设一非独立核算门市部,该厂将一批高档化妆品交门市部,计价120万元。门市部零售取得含增值税的销售收入160万元。该企业应纳消费税为( )万元。(增值税税率16%,消费税税率为15%) A.
24 B.
20.69 C.
18 D.
15.38
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