對(duì)外經(jīng)濟(jì)貿(mào)易考研真題888專業(yè)英語

1999對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)國際貿(mào)易專業(yè)英語試ASIA:ONEYEAROnthefirstofAsia’sworstrecessioninhalfacentury,itisclearthatthegeoeconomicshapeofthePacificRimwillbefardifferentfromwhatanyoneanticipatedjustayearago.ThefulcrumofgrowthisslowlyshiftingfromasenescentJapanandstagnantSoutheastAsiatoadynamic,confidentChina,Clinton’sremarkablejourneywilllikelymarkthistectonicshiftforfuturehistories.Considertheseeventstakingplace:CHINAischoosingastrategyofpumupdomestic-ledeconomicgrowth,incontrastwiththeInternationalMonetaryFund’spolicyofausterityandJapan’sweakyan-and-exportpush.Bycuttinginterestrates,privatizinghousing,invitingforeigninvestment,andkeetherenminbistable,Beijingisincreasingdomesticdemandandgrowth.Certainly,ChinasharesmanyofthewoesafflictingAsia-insolventbanks,laxregulatoryenforcement,andcorruption.Yetitsvigorinattackingtheseproblemsanditsdecisiontooptforastrongcurrencysetitapartandshowrealleadship.Japan,incontrast,isstickinahermeticallysealedsociety.Despitetherhetoricofreform,itspoliticalandbureaucraticelitesdenythereisanythingbasicallywrongandrunthecountryasapensionstatefocusedonanagingpopulation.Problemsaredescribedasisolated,andsolutionstakeaninordinateamountoftime.Sevenyearsintoaseverebankingcrisis,TokyoisjustnowpassinglegislationtocreateaResolutionTrustCorp.-typeunit.Meanwhile,theunemploymentratesoarstonewrecords.Amongmen,whoconstitutemostofthelaborforce,ithit4.3%inMay,Itisworsefortheyoung.Thejoblessrateformen15to24yearsoldroseto8.4%.Foreigninvestmentshouldbepouringintoreinvigorategrowth,butlittleisallowed.Mergersandacquisitionsshouldbeconsolidatingcompanies,butfewarepermitted.Immigrantsshouldbearrivingtogivenewlifetosocietyandsupporttheelderly,buttheyareforbidden.OutsideCEOsshouldbetakingoverfailingcorporations,butisnotaccepted.AsmuchasChinaisinvigorated,Japanisstultified.Thecontrastisstartling.SOUTHESATASIAisinagony.Ahugenascentmiddleclassisbeingpushedbackintopoverty.Depressionislooming.Indonesiaisdeindustrializing,withpeopleleavingcitiestoreturntovillages.Chinesemerchantsarefleeing(upto100,000haveleft).OverseasChinesecapitalthatfundedmuchofSoutheastAsia’spastthreedecatedofgrowthisdryingup.，很明顯，在半個(gè)世紀(jì)以來亞洲出現(xiàn)最嚴(yán)重經(jīng)濟(jì)的一之際環(huán)太平洋地區(qū)的地緣南亞向經(jīng)濟(jì)發(fā)展勢(shì)頭強(qiáng)勁、滿懷自信的中國轉(zhuǎn)移非凡之旅也將標(biāo)志著未來經(jīng)濟(jì)架構(gòu)的巨大轉(zhuǎn)變。請(qǐng)看看都發(fā)生了什么事件：與國際金組織節(jié)儉政策和弱日元的出口推動(dòng)模式相反中國正在選擇發(fā)展內(nèi)需拉動(dòng)型經(jīng)濟(jì)增長通過降低利率、當(dāng)然一些曾經(jīng)困擾亞洲銀行的詬病政策實(shí)施的不力以及問題也同樣存在， ，其政界精英們認(rèn)為其基本政策沒有錯(cuò)誤他們把這個(gè)國家作為一個(gè)注重人口的福利國家動(dòng)力市場(chǎng)主力軍，成年男子失業(yè)率在五月份達(dá)到4.3%，青少年的情況則更糟，15歲至24歲8.4%。，在這種情況下的注入應(yīng)該能夠重振經(jīng)濟(jì)，但是很少有被允許進(jìn)入；公司間的購并能夠達(dá)到整合的目的可這也是不允許的外國的進(jìn)入能夠緩解社會(huì)化的問題，，。東南亞也處于一片水深火熱之中。大批新生的中產(chǎn)返貧，到處都是一片的工業(yè)化發(fā)生，導(dǎo)致居住在城市的人們被迫返回農(nóng)村。資本家的商人們紛紛逃。FRAMEWORKTheFrameworkAgreementismadeupofsixpartsthatlayoutthebasicparametersoftheGATS.Thesixpartsdealwith(1)thescopeanddefinitionofGATS,(2)generalobligations,anddisciplinesofmemberstates,(3)obligationsanddisciplinesconcerningspecificcommitmentsofmemberstates,(4)ascheduleforprogressivelyliberalizatingtheworld’stradeinservices,(5)theinstitutionalstructureforimplementingtheGATS,and(6)miscellaneousWhilemuchoftheGATSisbasedontheprovisionsintheGeneralAgreementonTariffsandTradeandusesmuchofthesameterminology,the“architecture”oftheAgreementissignificantlydifferent.UnlikeGATT,whichprovidesforasinglesetoftheobligationthatapplytoallmeasuresaffectingtradeingoods,theGATScontainstwosetsofobligations(1)asetofgeneralprinciplesandrulesthatapplytoallmeasuresaffectingtradeinservicesand(2)asetofprinciplesandrulesthatapplyonlytospecificsectorsandsubsectorslistedinamemberstate’sSchedule.TheconsequenceofthisdivisionofobligationisthattheprinciplesandrulesintheGATS,asweshallsee,areless“binding”thanthoseintheGATT.（2）（3）（4）（5）GATS（6）GATSGATS門所有影響服務(wù)貿(mào)易的措施。就像我們看到的那樣，這種義務(wù)劃分的是，GATS中的原GATTPURPOSESOFTaxationschemesareusuallycreatedforthreebasicpurposes:(1)toraiserevenuefor ernment;(2)toencourage,regulate,orrestrictlocalorforeigninvestment;and(3)toprotectconsumersorlocalproducers.Therationalemostcommonlyusedforadoptingorchangingaparticulartaxschemeistoimproverevenues.Forexample,themultinationaloilcompaniesthatdiscoveredanddevelopedthepetroleumindustryintheMiddleEastencouragedthelocalernmentstoimposeacorporate etax.Althoughthisseemsirrationalatfirstblush,itwasasoundfinancialmove.Thecountries,ratherthantakingapercentageroyaltyonprofits(whichwasthearrangementoriginallyagreedto),imposedan etaxonprofitsataslightlyhigherpercentage.Theresultwasanincreasein eforboththecompaniesandthecountries.ThiswasbecausethecompaniescouldusethetaxestheypaidtotheMiddleEastcountriestooffsetthetaxestheypaidtotheirhome-country ernments.(Royalties,bycontrast,cannot-inmostcountries-beusedtooffsetcorporate etaxes.)Thismeantthatthecompaniespaidfewertaxesathomeand,eventhoughtheywerepayingmoretothehostcountries,theirafter-taxprofitswerelarge.Asecondexampleisthevalue-addedtax(VAT),whichgenerallyproducesgreaterrevenuesthanasalestax.Inthelastthirtyyears,somefortycountrieshaveswitchedto,oradopteddirectly,aVAT.Bycontrast,themostdifficulttaxschemeforernmentstoalterisonethatprotectslocalproducts.Producersarecommonlyabletolobbythe ernmenttomaintainaparticularscheme,eventhoughitmayruncontrarytoother ernmentalobjectives.However,theprotectionoflocalproducersisnotnecessarilyafrivolousrationalforascheme,evenintimesofincreasedinternational3．的目，（1）（2）（3）例如公司在中東建立和發(fā)展石油產(chǎn)業(yè)使得當(dāng)?shù)卣魇展舅枚愲m然乍一看這似其結(jié)果是石油公司和石油出產(chǎn)國家的收入都有增長之所以如此是因?yàn)楣舅鼈兿蛑?，這意味著即使公司在東道國交納了大量它們?cè)诒緡梢岳U納了較少的，（VAT入。在過去30年，大多數(shù)國家大約40個(gè)國家轉(zhuǎn)向招收，或直接征收。相比之下不易改變的稅種當(dāng)屬保護(hù)當(dāng)?shù)禺a(chǎn)品的稅種本地制造商常常保留特定稅種，即使它不符合的其他目標(biāo)。但是，就是在國際貿(mào)易不斷增長的時(shí)代，保護(hù)本地制造商并PAYMENTUnlessotherwiseagreedinwriting,orimpliedfromapriorcourseofdealingbetweentheparties,paymentofthepriceandofanyothersumsduebythetotheSellershallbeonopenaccountandtimeofpaymentshallbe30daysfromthedateof.Theamountdueshallbetransferred,unlessotherwiseagreed, etransmissiontotheSeller’sbankintheSeller’scountryfortheaccountoftheSellerandtheBuyershallbedeemedtohaveperformedhispaymentobligationswhentherespectivesumsduehavebeenreceivedbytheSeller’sbankinimmediayavailablefunds.Ifthepartieshaveagreedonpaymentinadvance,withoutfurtherindication,itwillbeassumedthatsuchadvancepayment,unlessotherwiseagreed,referstothefullprice,andthattheadvancepaymentmustbereceivedbytheSeller’sbankinimmediayavailablefundsatleast30daysbeforetheagreeddateofdeliveryortheearliestdatewithintheagreeddeliveryperiod.Ifadvancepaymenthasbeenagreedonlyforapartofthecontractprice,thepaymentconditionsoftheremainingamountwillbedeterminedaccordingtotherulessetforthinthisarticle.4．5.TYPESOFCashDividends.Themostcustomarytypeofdividendisthecashdividenddeclaredandpaidatregularintervalsdependinginamountuponthepolicyoftheboardofdirectorsandearningsoftheenterprise.Referencesto“regular”dividendsinacharterorcontractareconsideredasreferringtoadistributionoftheearnedsurplusintheformofcash.Whiledividendsarealmostinvariablypaidincash,inafewinstancesadistributionofearningshasbeenmadetoshareholdersintheformofpropertyandhasbeentermedapropertydividend.Ononeoccasion,adistillerydeclaredandpaidadividendinbondedwhiskey.StockDividends.Astockdividendisaratabledistributionofadditionalsharesofthecapitalstockofthecorporationtoitsshareholders.Itisreflectedonthebooksofthecorporationbyareductioninsurplusaccountequaltotheamountofthestockdividendandacorrespondingincreaseinthestatedcapitalaccount.Thepracticalandlegalsignificanceofastockdividenddiffersgreatlyfromadividendpayableincashorproperty.Followingthepaymentofastockdividend,theassetsofthecorporationarenolessthantheywerebefore,andtheshareholderdoesnothaveanygreaterrelativeinterestinthenetworthofthecorporationthanhehadbeforeexceptpossiblywherethedividendispaidinsharesofadifferentclass.Hisshareswilleachrepresentasmallerproportionateinterestintheassetsofthecorporation,butbyreasonoftheincreaseinthenumberofshareshistotalinvestmentwillremainthesame.Thedeclarationandpaymentofastockdividendmeansthatsurpluswhichmaybeenpreviouslyavailablefordistributionorotherusesisthereafterfrozeninstatedcapital.Astockdividendshouldnotbeconfusedwithastocksplit.Bythelatter,eachoftheissuedandoutstandingsharesissimplybrokedupintoagreaternumberofshares,eachrepresentingapproportionaysmallerinterestinthecorporation.Astockspliteffectsnochangeinthestatedcapitalorinthesurplusaccount.Wherethereismorethanoneclassofsharesoutstandingitispossibleforeitherastockdividendorastocksplitinoneclasstoaltertherelativevotingstrengthofthedifferentclasses.追加份額的分配方式它通過與股利數(shù)額相等的盈余的減少以及同等數(shù)額固定資本的增加反映在公司的賬簿上。股利實(shí)際內(nèi)在的涵義遠(yuǎn)遠(yuǎn)不同于現(xiàn)金或?qū)嵨镏Ц兜墓衫Ｔ诠衫?，公司資產(chǎn)相對(duì)以前不會(huì)減少，除非股利有可能按照不同的等級(jí)，否則公司凈值的利息差不會(huì)比以前更大股東的每一份額都將代表與公司資產(chǎn)成比例的更少的利息，但是由于數(shù)額的上升，總投資都將保持不變。股利的公告與派發(fā)意味著原來用于或的盈余以后會(huì)被凍潔在固定資本中。。的，都代表在公司更少的利息分割不會(huì)引起固定資產(chǎn)或盈余賬戶的變化。當(dāng)存在。6.SAVINGANDThegreaterpartoftheresearch,however,hasbeenintotherelationshipbetweeninflationandthesavingsratio.Mostofthestudieshavefoundapositiveconnectionbetweenthesetwovariables,butthereissomedisagreementastowhytheinflationrateshouldaffectthesavingsratio.Onetheory(Deaton1977)explainstherelationshipintermsofconsumersfailingtoperceivethatactualrateofinflation.Thesuggestionisthatconsumersunderestimatetheaveragepricelevelandarethereforeundulyshockedattheapparently“excessive”riseinthepriceofparticularcommodities.Untilsuchtimeasconsumersrecognizethetrue(andhigher)levelofaverageprices,purchasesofthesecommoditieswillhavebeencutbackinresponsetotheassumedsharpincreaseinindividualprices.Savingswillthereforeriseasaresultofthis“inflationsurprise”effect.Thistheorysuggeststhatitisunanticipatedinflationthatmatters,sothattheeffectonconsumption,andthereforesavings,willbeparticularlystrongintheearlystagesofinflationwhentherateofinflationisaccelerating.AstudybyBulkley(1981)hassupplementedtheabovetheory,showingthatevenifinflation