對外經濟貿易考研真題888專業(yè)英語

1999對外經濟貿易大學國際貿易專業(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，在半個世紀以來亞洲出現最嚴重經濟的一之際環(huán)太平洋地區(qū)的地緣南亞向經濟發(fā)展勢頭強勁、滿懷自信的中國轉移非凡之旅也將標志著未來經濟架構的巨大轉變。請看看都發(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模式相反中國正在選擇發(fā)展內需拉動型經濟增長通過降低利率、當然一些曾經困擾亞洲銀行的詬病政策實施的不力以及問題也同樣存在， ，其政界精英們認為其基本政策沒有錯誤他們把這個國家作為一個注重人口的福利國家動力市場主力軍，成年男子失業(yè)率在五月份達到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該能夠重振經濟，但是很少有被允許進入；公司間的購并能夠達到整合的目的可這也是不允許的外國的進入能夠緩解社會化的問題，，。東南亞也處于一片水深火熱之中。大批新生的中產返貧，到處都是一片的工業(yè)化發(fā)生，導致居住在城市的人們被迫返回農村。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門所有影響服務貿易的措施。就像我們看到的那樣，這種義務劃分的是，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)展石油產業(yè)使得當地征收公司所得稅雖然乍一看這似其結果是石油公司和石油出產國家的收入都有增長之所以如此是因為公司它們向中，這意味著即使公司在東道國交納了大量它們在本國可以繳納了較少的，（VAT入。在過去30年，大多數國家大約40個國家轉向招收，或直接征收。相比之下不易改變的稅種當屬保護當地產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。但是，就是在國際貿易不斷增長的時代，保護本地制造商并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額相等的盈余的減少以及同等數額固定資本的增加反映在公司的賬簿上。股利實際內在的涵義遠遠不同于現金或實物支付的股利。在股利之后，公司資產相對以前不會減少，除非股利有可能按照不同的等級，否則公司凈值的利息差不會比以前更大股東的每一份額都將代表與公司資產成比例的更少的利息，但是由于數額的上升，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引起固定資產或盈余賬戶的變化。當存在。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