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2014年大学英语四级模拟题十四及答案
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“换头手术”难点多，至少面临“三座大山”？_中国科普博览
Governments and political parties can be broadly divided into those which believe it is their duty to carry out more and more public spending, and impose ever higher taxation (and take on ever more borrowings) to pa and those which focus on cutting spending and tax, and achieving better value for citizens. Ultimately the former administrations drive countries bankrupt, and immiserate taxpayers C because their priorities are wrong.
所有政府和政党大致可分为两类：一类认为它们的职责就是不断扩大公共开支，并通过更高的赋税（以及越来越多地举债）来为他们的慷慨埋单；另一类则专注于削减开支和税收，以及为公民创造更大价值。最终，前一类政府和政党使国家走向破产，并掏空纳税人，原因是它们把优先次序弄错了。
Similarly, I have found that companies fall in to one of two categories: those whose efforts are mainly directed towards increasing the top line, with litt and those which understand that higher revenues are all very well, but know that controlling expenses is actually the secret to delivering a decent bottom line.
类似地，我发现企业也可以分为两类：一类集中全力提高营业收入，但很少注重成本；另一类明白提高营收当然很好，但实际上控制支出才是实现可观利润的秘诀。
I am acutely aware of this distinction at present. Most companies on whose boards I sit are grinding through the annual budget process, and trying to project 2015’s results. In doing so, organisations reveal their biases. Too many management teams are satisfied with a performance which is “good enough”: having been through a long recession, they are content with modest margins and returns. But feeble profitability means fewer resources for investment, diminished rewards for all stakeholders, and an impaired ability to withstand external shocks.
我现在对这一区别门儿清。我担任董事的大多数企业眼下都在痛苦地制定年度预算并努力预测2015年的业绩。在此过程中，企业会泄露自己的倾向。太多的管理团队满足于所谓“过得去”的业绩：经历了一个漫长的经济萧条期，他们满足于不高的利润和回报。但微弱的盈利能力意味着可用于投资的资源进一步减少，所有股东的回报缩水以及企业抵御外部冲击的能力受损。
Growth can be a marvellous phenomenon C more jobs, greater scale, new products C all laudable aims for any business. But if increases in sales become an overwhelming objective, and expenses are neglected, then normally grand plans run aground.
增长可以带来神奇的结果――更多的就业机会、更大的规模、新产品的推出，这些对于任何企业都是值得称道的目标。但是，如果销售增长成为压倒一切的目标，成本开支被忽略，那么再宏伟的计划通常也会搁浅。
Too often more sales are seen as the antidote to everything. It allows leaders to forget what they see as the drudgery of addressing bloated costs. Unfortunately, growth usually consumes cash in working capital C and if profits are anaemic, then the cash runs out.
太多时候，销售增长被看作是解决一切问题的灵丹妙药。它让企业领袖能够将自己眼中的苦差――解决成本膨胀问题――抛诸脑后。遗憾的是，增长通常要消耗运营资金中的现金，而如果利润并不丰厚，那么现金将耗尽。
There are always a thousand excuses as to why costs cannot be cut. Managers are too embarrassed to ask for lower p they are too squeamish to make surpl they lack the resolve to challeng they are comfortable they are too lazy to examine in detail where expenses arise, and find intelligent and they are too scared of losing customers to re-engineer products so as to generate a fair return.
总是有千百个理由来解释为何成本无法削减。经理们不好意思跟供应商砍价；他们顾忌太多，不愿裁员；他们缺乏质疑资金究竟花到了哪里的决断；他们满足于现状；他们懒得去细查哪些部分的开支增加了，也懒得去寻找降低开支的妙招；他们太害怕失去客户，因而不敢重新设计产品以获得合理回报。
Costs come in every shape and size, from travel and office equipment to software and utility bills. An attitude of mind should be developed which questions every line, every contract, and every quoted price. Small items can add up to big numbers. More can almost always be done with less, if circumstances require it. Waste does not simply damag it is a moral issue.
成本的形式多种多样，从差旅费、办公设备、软件、到水电杂费。应当形成这样一种态度：质疑每一项支出、每一份合同和每一个报价。小项费用累积起来就是很大的开支。如果形势需要，通过减少支出几乎总是能办成更多事情。浪费不仅损害财务收益，也是一个道德问题。
While I dislike being involved in companies which labour under tough bank covenants, they do have one benefit: they force managers to take hard decisions about excessive costs, unneeded overhead, and lavish spending. Similarly, companies in crisis learn that almost everything is negotiable. Expert turnround bosses are masters at cost-cutting. They know that a successful war on costs is always a better outcome than liquidation. By contrast, companies which sit on piles of cash almost never examine capital expenditure proposals with as much rigour as they should C and that is how they come to misallocate funds.
虽然我不喜欢跟在苛刻的银行贷款条款制约下苦苦经营的企业有牵连，但这样的企业有一个好处：企业经理人被迫就过高的成本、不必要的费用和大手大脚的开支做艰难的决定。同样，企业在危机中学习到几乎一切都是可协商的道理。擅长让企业起死回生的老板都是削减成本的高手。他们知道，打赢一场成本仗永远比破产要好。相比之下，现金充足的企业从不拿出应有的严格态度来审查资本支出申请，这就是为什么这些企业会出现资金配置失误。
The reason why most companies have to be unsentimental and even mean about expenditure is that they operate in highly competitive sectors: few have the luxury of powerful patent protection, a legal monopoly or compelling brands. They slug it out for market share and engage in hand-to-hand combat every day.
之所以大多数企业都必须在开支上做到无情甚至吝啬，是因为它们所在的都是高度竞争的行业：没有几家能奢享强大的专利保护、合法的垄断或拥有让人心动的品牌。它们为了市场份额争得你死我活，每天都经历着“肉搏战”。
But even ordinary companies can win through determination and stretching themselves. Strong businesses make productivity and efficiency an o it becomes embedded in their culture, from top to bottom. Employees learn to be creative and forceful in eliminating extravagance and surplus. They realise that few costs are cast in stone, and that being adaptable over outlays means a more prosperous, enduring future. No one should feel guilt about cutting costs, or finding cheaper ways to do things. Every entrepreneur should be proud to be frugal.
但即使是普通的企业也可以通过决断和努力来获得成功。强大的企业把提高生产力和效率视为高于一切的目标，这已经融入了企业上上下下的文化之中。员工学会如何创造性地、有力地消除浪费和过度支出。他们认识到没有几项成本是铁打的，只有在支出上能伸能缩，才能拥有更加繁荣、更持久的未来。任何人都不应因削减成本或找到更省钱的做事方式而感到内疚。每个企业家都应为节俭感到自豪。
The writer is chairman of Risk Capital Partners, a private equity firm, and The Centre for Entrepreneurs
本文作者为私人股本公司Risk Capital Partners董事长，独立智库The Centre for Entrepreneurs主席
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曲靖昆明哪里做试管婴儿好
时间 21:14:03
　　前街一号（微信号：qianjieyihao）记者找到大化县移民局一位参与过借款处理工作的工作人员。他表示，当时借钱的有企业，也有部分移民，“借去种树、养鱼的都有，目前移民借的基本上没怎么还”。云南有几家试管婴儿医院ynjzsgye云南医院试管婴儿中心是严格按照相关部门标准，经过云南省相关部门审核后批准成立的辅助生殖医学中心。中心主要开展夫精人工授精、体外受精-胚胎移植技术(试管婴儿)及其衍生技术，目前已开设了云南省集不孕不育传统诊疗、辅助生殖（试管婴儿）技术为一体的研究所
是国外大学博士
【环球时报综合报道】“明天是大使上班的第一天，日本使馆将就此举办一个简短的新闻发布会。今天没有信息可以对外释放。”对于横井裕15日正式履新日本驻华大使，日本驻华大使馆新闻官小野誓子当天在接受《环球时报》记者采访时这样表示。但外界早已按捺不住。在中日关系初透暖意，却又考验重重的关键时刻，一个被称为“知华派”的新大使上任将意味着什么？舆论间一时猜测纷纷。
几千年传统社会，无论人才选拔制度怎样改进都总是难以周全，无论才俊自荐之举怎样努力都总是难免失落。而我们把人才比喻为“栋梁”，说明人才是国家社会发展的支柱，那么，支柱难寻，厦不将倾？因此司马迁在《史记》中引古语说“得人者兴，失人者崩”，对于一国政权或一方事业而言，得到人才、获得人心就能兴旺昌盛，流失人才、丧失人心就会崩塌倾颓。
书中记录，7月27日，王沪宁来到了北戴河，“(出火车站后)大概20分钟，到了一片树木繁盛的地方。在警察的潇洒的指挥下，我们拐进了一条路，然后就到了我们住的楼，一幢西式的小楼”。
这些平台往往设置了不同门槛的游戏专区，限制低于一定数量“豆子”的玩家进入，记者发现的最高门槛是不低于250万“豆子”。但也有部分专区对所有玩家开放。
一、以踏石留印、抓铁有痕的劲头抓作风建设，坚决惩治腐败不手软
文章编辑: 昆明市试管婴儿医院哪里好
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