《旅游会计》考试试题汇总 - 图文

《旅游会计》试题一

一、 填空题材（将正确答案填入各题内。本类题共10分，每1分。） 1、 资产预期能给企业带来( )。

2、 会计科目按其反映的经济内容可分为资产类、负债类、( ) 、损益类，和工业企业的( ) 。 3、 借贷记账法的记账规则是 ( )。

4、 对于涉及现金与银行存款之间和不同的银行存款之间收付的经济业务，只填制( ) 。 5、 更正错账的方法一般有划线更正法、( )、( )三种。 6、 资产负债表左方列示( )各项目，右方列示( )各项目。

二、单项选择题（下列各题，只有一个符合题意的正确答案，将你选定的答案编号用英文大写字母填入括号内。本类题共20分，每小题1分，不选、错选或多选，本小题不得分。） 矚慫润厲钐瘗睞枥庑赖賃軔朧碍鳝绢懣硯涛镕頃赎巯驂雞虯从躜鞯烧论雛办罴噓剥淚軔琿閔。 1、 （ ）是会计核算对象的基本分类。 A．会计科目 B．会计账户 C．会计要素 D．资金运动

2、 某企业资产总额为100万元，负债为20万元，在以银行存款30万元购进材料，并以银行存款10万元

偿还借款后，资产总额为( )。 聞創沟燴鐺險爱氇谴净祸測樅锯鳗鲮詣鋃陉蛮苎覺藍驳驂签拋敘睑绑鵪壺嗫龄呓骣頂濺锇慪。 A．60万元 B．90万元 C．50万元 D．40万元

3、 在会计核算的基本前提中，界定会计核算和会计信息的空间范围的是( )。 A．会计主体 B．持续经营 C．会计期间 D．货币计量

4、 下列属于所有者权益类科目的是( )。 A．银行存款 B．短期借款 C．应收账款 D．利润分配

5、 下列属于明细分类科目的是( )。 A．营业费用 B．其他应收款 C．盈余公积 D．差旅费

6、 丁字账户的左边记录的发生额为( )。 A．增加发生额 B．减少发生额

C．增加或减少发生额 D．以上都不对

7、 某企业本月销售产品取得收入200万元，已收款120万元，月末结平“主营业务收入”账户，则该账

户本月借方结转额为( )。 残骛楼諍锩瀨濟溆塹籟婭骒東戇鳖納们怿碩洒強缦骟飴顢歡窃緞駔蚂玨础对聳卻錨纩鳅抛蒉。 A．200万元 B．120万元 C．80万元 D．0

8、 ( )是以“借”或“贷”为记账符号的一种复式记账方法。 A．借贷记账法 B．复式记账法 C．单式记账法 D．增减记账法

9、 借贷记账法的理论依据是( )。 A．复式记账法

B．资产=负债+所有者权益

C．有借必有贷，借贷必相等 D．借贷平衡

10、企业以银行存款归还短期借款，则( )。 A．借记“银行存款”账户 B．贷记“短期借款”账户 C．借记“短期借款”账户 D．以上都不对

11、（ ）是根据明细分类科目设置的用来对会计要素的具体内容进行明细分类核算的账户。 A．总分类账户 B．明细分类账户 C．辅助账 D．二级账

12、下列错误中能通过试算平衡查找的有（ ）。 A．某项经济业务未入账 B．某项经济业务重复记账

C．应借应贷账户中借贷方向颠倒 D．应借应贷账户中借贷金额不等 13、 （ ）属于盘存账户。

A．“待处理财产损溢”账户 B．“实收资本”账户 C．“材料采购”账户 D．“固定资产”账户

14、 （ ）是会计工作的起点和关键 A．填制和审核会计凭证 B．编制会计分录 C．登记会计账簿 D．编制会计报表

15、 在实际工作中，规模小，业务简单的单位，为了简化会计核算工作，可以使用一种统一格式的

（ ）。

A．转账凭证 B．收款凭证 C．付款凭证

D．通用记账凭证

16、 （ ）是根据有关现金和银行存款收入业务的原始凭证填制的。 A．收款凭证 B．付款凭证 C．原始凭证 D．转账凭证

17、 （ ）是按照经济业务发生先后顺序，逐日逐笔登记经济业务的账簿。 A．序时账 B．分类账 C．明细账 D．备查账

18、 对于现金进行盘点时，盘点结果应编制的原始凭证是（ ）。 A．盘存单

B．账存实存对比表 C．库存现金盘点表 D．银行对账单

19、 银行存款余额调节表中调节后余额不相等，说明企业或银行账面记录（ ）。 A．肯定有错误 B．肯定没有错误 C．一般有错误 D．一般没有错误

20、 最基本的账务处理程序是（ ）。 A．科目汇总表账务处理程序 B．记账凭证账务处理程序 C．汇总记账凭证账务处理程序 D．日记总账账务处理程序

三、多项选择题（下列各题，有两个或两个以上符合题意的正确答案，将你选定的答案编号用英文大写字母分别填入括号内。本类题共15分，每小题1.5分。不选、少选、多选或错选本小题均不得分。） 酽锕极額閉镇桧猪訣锥顧荭钯詢鳕驄粪讳鱸况閫硯浈颡閿审詔頃緯贾钟費怜齪删费龙觯諞餛。 1、 所有者权益包括（ ）等。 A．长期投资 B．实收资本 C．资本公积 D．未分配利润

2、 企业向银行借款10万元，存入银行，这项业务引起（ ）的增减变化。 A．资产 B．负债

C．所有者权益 D．收入

3、 下列属于明细分类科目的有（ ）。 A．原料及辅助材料 B．短期借款 C．长期投资 D．应交增值税 4、 账户一般应包括（ ） A．账户名称

B．日期和摘要

C．增减发生额及余额 D．会计分录

5、 某项经济业务发生后，一个资产账户记借方，则可能（ ）。 A．另一个资产账户记贷方 B．另一个负债账户记贷方

C．另一个所有者权益账户记贷方 D．涉及的其他账户都记借方 6、 每笔会计分录都包括（ ） A．记账科目 B．记账方向 C．记账金额 D．核算方法

7、 下列属于结算账户的有（ ） A．“应收账款”账户 B．“应付工资”账户 C．“应交税金”账户 D．“应付账款”账户

8、 原始凭证的填制要求包括（ ） A．记录真实 B．内容完整 C．填制及时 D．书写清楚

9、 公司增加资本的途径主要有（）

A．资本公积转增资本 B．盈余公积转增资本 C．股东投入资本 D．资产评估增值

10、在记账凭证账务处理程序下，应设置（ ）

A．收款、付款、转账凭证或通用记账凭证 B．科目汇总表或汇总记账凭证 C．现金和银行存款日记账 D．总分类账和若干明细分类账

四、判断题（在每小题后面的括号内填入判断结果，你认为正确的用“√”表示，错误的用“×”表示。本类题共10分，每小题1分。判断正确的得1分，判断错误、不答的不得分也不扣分。） 彈贸摄尔霁毙攬砖卤庑诒尔肤亿鳔简闷鼋缔鋃耧泞蹤頓鍥義锥柽鳗铟夺髅搅联黨莢蠷抛務槍。 1、 会计科目与同名称的账户反映的经济内容是相同的。 ( ) 2、 经济业务的发生，可能对会计等式的平衡产生影响。 ( )

3、 管理费用应采用一定的分配方法计入各产品成本中。 ( )

4、 调整账户不能离开被调整账户，有调整账户就必然有被调整账户。 ( ) 5、 原始凭证有时也是登记账簿的依据。 ( )

6、 从银行提取现金，既可编制现金收款凭证，也可编制银行存款付款凭证。 () 7、 记账凭证一律由会计人员填制。 ( )

8、 明细账一般是逐笔登记，也可以定期汇总登记。 ( ) 9、 结账包括日结、旬结、月结、年结。 ( ) 10、 账务处理程序也就是记账程序。 ( ) 五、计算和综合题（本类题共45分）

1、 某旅游企业发生下列各项经济业务： （1） 存放在出纳处的现金500元； （2） 存放在银行里的款项144,500元；

（3） 向银行借入3个月期限的临时借款600,000元； （4） 仓库中存放的材料380,000元；

（5） 仓库中存放的已完工产品60,000元； （6） 正在加工中的在产品75,000元；

（7） 向银行借入期限1年以上的借款1,450,000元； （8） 房屋及建筑物2,400,000元； （9） 所有者投入的资本2,000,000元； （10） 应收外单位的货款140,000元； （11） 应付给外单位的材料款120,000元； （12） 以前年度积累的未分配利润280,000元； （13） 对外长期投资500,000元。

要求：1、判断以上各项经济业务的科目名称及所属要素，填入下表：

2、试算资产总额是否等于负债+所有者权益部额（本题15分）。 经济业务序号 会计科目 资产 负债 所有者权益

1 现金 500 4 5 6 7 8 9 10 11 12 13

总计

2、 某公司总分类账户资料如下表： 某公司总分类账户期初余额和本期发生额 20××年2月

账户名称 期初余额 本期发生额 期末余额

（会计科目） 借方 贷方 借方 贷方 借方 贷方 现金 100 800300

银行存款 18,000 17,900 23,800 应收账款 2,900 2,900

原材料 26,000 8,000 16,000 库存商品 6,000

生产成本 4,800 16,000 其他应收款 200 300

固定资产 450,000 35,000

应付账款 15,000 12,000 8,000 应交税金 2,000 2,000

短期借款 9,000 9,000 15,000 实收资本 482,000 35,000 合计

要求：计算各账户的期末余额，进行试算平衡，并把结果填于上表（本题14分）

3、 资料：某公司20××年1月份发生的部分经济业务如下： （1）采购员赵松出差，预借差旅费500元；

（2） 收到东方公司还来以前的欠款35,000元，其中25,000元直接归还短期借款，其余存入银行； （3）经营领用库存材料1,500元；

（4）从银行提取现金21,000元，备发工资；

（5）自制某产品生产完毕验收入库，结转完工产品成本26,000元； （6）从银行借入短期借款18,000元，存入银行；

（7）从海尔公司购入材料8,000元，以银行存款支付货款5,600元，其余货款暂欠； （8）以银行存款归还前欠海尔公司货款2,400元；

（9）收到国家作为追加投资投入的资本12,000元，存入银行；

（10）采购员赵松出差回来，报销差旅费580元，不足部分以现金支付。 要求：根据上述经济业务编制会计分录（本题10分）

4、 资料：海飞公司20××年12月31日资产负债表如下所示： 海飞公司资产负债表 20××年12月31日 资产 金额 流动资产：

货币资金 63,000 应收账款 190,000 存货 263,000

待摊费用 48,000 非流动资产：

固定资产原价 1200,000 累计折旧 300,000

短期投资 48,000 长期投资 300,000 资产总计 2112,000 负债及所有者权益金额 流动负债：

短期借款 67,000

应付账款 152,000 应交税金 75,000 长期负债：

长期借款 330,000 所有者权益：

实收资本 800,000 盈余公积 250,000 未分配利润 138,000

负债及所有者权益总计 2112,000

要求：上表分类中有些差错，试为该公司编制一张正确的资产负债表（本题6分）。

《旅游会计》试题一答案

一、 填空题材（将正确答案填入各题内。本类题共10分，每1分。） 1、 经济利益

2、 所有者权益类、成本类 3、 有借必有贷、借贷必相等 4、 付款凭证

5、 红字更正法、补充登记法 6、 资产、负债和所有者权益

二、单项选择题（下列各题，只有一个符合题意的正确答案，将你选定的答案编号用英文大写字母填入括号内。本类题共20分，每小题1分，不选、错选或多选，本小题不得分。） 謀荞抟箧飆鐸怼类蒋薔點鉍杂篓鳐驱數硯侖葒屜懣勻雏鉚預齒贡缢颔臉悭榇龟伤确妫閽缮该。 1、C 2、B 3、A 4、D 5、D 6、C 7、A 8、A 9、B 10、C

11、B 12、D 13、D 14、A 15、D 16、A 17、A 18、C 19、A 20、B 厦礴恳蹒骈時盡继價骚卺癩龔长鳏檷譴鋃蠻櫓鑷圣绋閼遞钆悵囅为鹬饲綣渍骯為棟轾緝駐鴕。 三、多项选择题（下列各题，有两个或两个以上符合题意的正确答案，将你选定的答案编号用英文大写字母分别填入括号内。本类题共15分，每小题1.5分。不选、少选、多选或错选本小题均不得分。） 茕桢广鳓鯡选块网羈泪镀齐鈞摟鳎饗则怿唤倀缀倉長闱踐識着純榮詠橱释环东黲奁榿嚙熗灩。 1、BCD 2、AB 3、AD 4、ABC 5、ABC

6、ABC 7、ABCD 8、ABCD 9、ABC 10、ACD

四、判断题（在每小题后面的括号内填入判断结果，你认为正确的用“√”表示，错误的用“×”表示。本类题共10分，每小题1分。判断正确的得1分，判断错误、不答的不得分也不扣分。）鹅娅尽損鹌惨歷茏鴛賴縈诘聾諦鳍皑绲讳谧铖處騮戔鏡謾维覦門剛慘貽专秃胜鹃龄鬧酽铈趸。 1、√ 2、× 3、× 4、√ 5、√ 6、× 7、√ 8、√ 9、× 10、× 五、计算和综合题（本类题共45分）

1、 经济业务序号 会计科目 资产 负债 所有者权益 1 库存现金 500

2 银行存款 144,500 3 短期借款 600,000 4 原材料 380,000 5 库存商品 60,000 6 生产成本 75,000 7 长期借款 1,450,000 8 固定资产 2,400,000 9 实收资本 2,000,000 10 应收账款 140,000 11 应付账款 120,000 12 利润分配 280,000 13 长期投资 500,000

总计 3,700,000 2,170,000 2,280,000

资产3,700,000≠负债2,170,000+所有者权益2,280,000(不等) 2、 某公司总分类账户期初余额和本期发生额

20××年2月

账户名称 期初余额本期发生额 期末余额

（会计科目） 借方 贷方 借方 贷方 借方 贷方 库存现金 100 800 300 600

银行存款 18,000 17,900 23,800 12,100 应收账款 2,900 2,900

原材料 26,000 8,000 16,000 18,000 库存商品 6,000 6,000

生产成本 4,800 16,000 20,800 其他应收款 200 300 500

固定资产 450,000 35,000 485,000

应付账款 15,000 12,000 8,000 11,000 应交税费 2,000 2,000

短期借款 9,000 9,000 15,000 15,000 实收资本 482,000 35,000 517,000

合计 508,000 508,000 101,000 101,000 543,000 543,000 3、

（1）借：其他应收款 500 贷：库存现金 500

（2）借：银行存款 10000 短期借款 25000 贷：应收账款 35000

（3）借：生产成本 1500 贷：原材料 1500

（4）借：应付职工薪酬 21000 贷：银行存款 21000

（5）借：库存商品 26000 贷：生产成本 26000

（6）借：银行存款 18000 贷：短期借款 18000

（7）借：原材料 8000 贷：银行存款 5600 应付账款 2400

（8）借：应付账款 2400 贷：银行存款 2400

（9）借：银行存款 12000 贷：实收资本 12000

（10）借：管理费用 580 贷：其他应收款 500 库存现金 80 4、

资产负债表 年 月 日

编制单位： 单位：元

资产 金额 负债及所有者权益 金额 流动资产： 流动负债：

应收账款 190,000 短期借款 67,000 货币资金63,000 应付账款 152,000 短期借款 48,000 应交税费 75,000 存货 263,000

长期负债:

长期借款 330,000

非流动资产：

长期投资 300,000 所有者权益:

固定资产 1,200,000 实收资本 800,000 减：累计折旧 300,000 盈余公积 250,000

未分配利润 90,000

资产总计 1,764,000 负债及所有者权益总计 1,764,000

《旅游会计》试题二

一、单项选择(在下列各题的备选答案中选择一个正确的，并将其序号字母填入题后的括号里。每题1分，计20分)籟丛妈羥为贍偾蛏练淨槠挞曉养鳌顿顾鼋徹脸鋪闳讧锷詔濾铩择觎測馮夢织個鱉韋禅珑怃傧。 1．下列会计科目中属于负债类科目的是 ( )。 A．待处理财产损溢 B．预提费用 C．待摊费用 D．资本公积

2．( ) 既反映了会计要素间的基本数量关系，同时也是复式记账法的理论依据。 A．记账符号 B．账户 C．会计科目 D．会计等式

3．“决策有用观”是一种关于 ( ) 的观点。 A．会计的作用 B．会计的方法 C．会计目标 D．会计的职能

4．在借贷记账法下，负债类账户的结构特点是 ( )。 A．借方记增加，贷方记减少，一般无余额 D．贷方记增加，借方记减少，一般无余额 C．借方记增加，贷方记减少，余额在借方

D．贷方记增加，借方记减少，余额在贷方

5．按照账户的用途和结构分类，“固定资产”账户属于 ( )。 A．盘存账户 B．资本和资本增值账户 C．资产类账户 D．成本类账户

6．“限额领料单”按其填制方法属于 ( )。 A．汇总凭证 B．计算凭证 C．一次凭证 D．累计凭证

7．记账以后，如发现记账错误是由于记账凭证所列会计科目或记账方向有误引起的，应采用( )进行错账更正。預頌圣鉉儐歲龈讶骅籴買闥龅绌鳆現檳硯遙枨纾釕鴨鋃蠟总鴯询喽箋纣莴缬膾鲠郐鸳鼴該礎。 A．补充登记法 B．直接冲销法 C．划线更正法 D．红字更正法

8．在实地盘存制下，平时在账簿中对财产物资 ( )。 A．只记增加数，不记减少数 B．只记减少数，不记增加数

C．先记增加数，后记减少数 D．同时记增加和减少数 9．下列属于静态报表的是( )。 A．现金流量表 B．利润表

C．资产负债表 D．商品产品成本表

10．权责发生制的建立是以 ( ) 为前提的。 A．会计分期 B．货币计量 C．会计主体 D．持续经营

11．记账凭证核算形式的特点是直接根据各种记账凭证逐笔登记 ( )。 A．总分类账 B．明细分类账 C．现金日记账 D．银行存款日记账

12．“应付账款”账户的期初余额为8000元，本期贷方发生额为12000元，期末余额为

6000元，则该账户的本期借方发生额为 ( )。 A．2000元 B．14000元 C．10000元 D．4000元

13．清查银行存款所采用的方法一般是 ( )。 A．实地盘点法 B．对账单法

C．推算法 D．测量计算法

14．汇总会计报表与单位会计报表是会计报表按照 ( ) 进行的分类。 A．编制单位 B．会计主体

C．报送对象 D．反映的经济内容

15．下列选项中正确反映了资产负债表中资产项目排列顺序的是 ( )。 A．流动资产、长期投资、固定资产、无形资产及其他资产 B．流动资产、无形资产、固定资产、长期投资及其他长期资产 C．固定资产、流动资产、无形资产、长期投资及其他长期资产 D．无形资产、长期投资、固定资产、流动资产及其他长期资产

16．会计信息应当能够反映企业的财务状况、经营成果和现金流量，满足会计信息使用者的需要，这是会计

核算的( )。渗釤呛俨匀谔鱉调硯錦鋇絨钞陉鳅陸蹕銻桢龕嚌谮爺铰苧芻鞏東誶葦鎊鎪荟乌驁諷葒讀儺钨。 A．可比性原则 B．稳健性原则 C．客观性原则 D．相关性原则

17．会计核算基本前提中的货币计量前提还包括( )前提。 A．币值稳定 B．外币折算 C．货币名称 D．货币单位

18．下列资产负债表项目中，需根据明细账户余额计算填列的项目是( )。 A．短期投资 B．货币资金 C．应付账款 D．累计折旧

19．“待处理财产损溢”是一个( )。 A．调整账户

B．双重性质的账户 C．资产类账户 D．负债类账户

20．“未达账项”是指单位与银行之间由于结算凭证传递的时间不同而造成的( )。 A．双方登记金额不一致的账项 B．一方重复记账的账项

C．一方已经入账，而另一方尚未登记入账的账项

D．双方均尚未入账的账项

二、多项选择(在下列各题的备选答案中选择2至5个正确的，并将其序号字母填入题后的括号里。多选、少选、错选均不得分。每题2分，计10分)铙誅卧泻噦圣骋贶頂廡缝勵罴楓鳄烛员怿镀鈍缽蘚邹鈹繽駭玺礙層談愨厲裣脚驱绲啮來维嗳。 1．权责发生制原则的要求是( )。

A．已经发生的费用无论款项是否实际支付，都作为本期费用处理

B．凡是本期发生的收入，只要没有实际收到款项，都不作为本期收入处理 C．凡是本期发生的费用，只要没有实际付出款项，都不作为本期费用处理 D．已经实现的收入无论款项是否收到，都作为本期收入处理 E．凡是在本期收到和付出的款项，都作为本期收入和费用处理

2．下列资产负债表项目中，可根据有关总账账户余额直接填列的有( )。 A．应收股利 B．应收账款 C．应收票据 D．短期借款 E．应付账款

3．财产物资的盘存制度有( )。 A．永续盘存制 B．实地盘存制 C．权责发生制 D．收付实现制

E．收入与发出相配比

4．总分类账和明细分类账平行登记的要点有( )。 A．登记的方向一致 B．登账的人员和时间相同 C．登记的金额相同 D．登记的依据相同 E．登账的次数相同

5．在借贷记账法下，账户借方登记的内容有( )。 A．资产的增加 B．资产的减少

C．负债及所有者权益的增加 D．负债及所有者权益的减少 E．收入的增加和费用的减少 三、名词解释(每题2分，计10分) 1．会计确认 2．明细分类账 3．递延账项 4．虚账户

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企业管理的五大核心

在企业成长的过程中，要把企业做大和做强，探究其意义，是一个过程，其间每个阶段所面临的不同问题赋予了企业成长过程中不同的意义。必须不断提升企业的内在素质，形成企业管理的五大核心能力，才能在成长的道路上走的四平八稳。擁締凤袜备訊顎轮烂蔷報赢无貽鳃闳职讳犢繒笃绨噜钯組铷蟻鋨赞釓觐烨诩買飪瀠赊颟飆緋。 文化管理

文化是企业全体员工一致的价值观念和行为准则，企业文化决定了企业的内部凝聚力和外部感染力。文化和理念是企业经营的基本思想，在持续经营和长期发展过程中，是打造优秀团队的坚实向心力。贓熱俣阃歲匱阊邺镓騷鯛汉鼉匮鲻潰馒鼋餳攪單瓔纈釷祕譖钭弯惬閻鴉詭贯膃颌恽撐腊渦镛。 流程管理

提高企业效率的关键是流程，实现流程管理需要改变传统管理的一些习惯。

1. 打破职能习惯：大家都只关注部门的职能完成程度和垂直性的管理控制，部门之间的职能行为往往缺少完整有机的联系，由此导致企业总体效率下降。因此，必须打破职能区隔习惯。

坛摶乡囂忏蒌鍥铃氈淚跻馱釣缋鲸鎦潿硯级鹉鄴椟项邬瑣脐鯪裣鄧鯛牘颗载产靄辦鏘学钋庐。 2.培养系统思维习惯：将企业的行为视为一个流程集合，对这个集合进行管理和控制，强调全过程的协调及目标化。每一件工作都是流程的一部分，是流程的节点，它的完成必须满足整个流程的时间要求，时间是整个流程中最重要的标准之一。学会运用思维调理工作排序，安排合

理的时间进程，限定目标数量以及完成时间，这样才能高效的完成工作。蜡變黲癟報伥铉锚鈰赘籜葦繯颓鲷洁遲銻鹂迳睁張晕辯滾癰學鸨朮刭郸寝钗舱阍驤疟銖崭蕎。

制度管理

从员工来看，制度管理就是一只无形的手，约束他们的行为，若有违反便会受到处罚；另一方面，员工对这种约束制度并不是特别抵触，制度实行好会给日常工作带来便利，如果实行了不适合或者过多强制性的制度那就反其道而行。買鲷鴯譖昙膚遙闫撷凄届嬌擻歿鲶锖够怿輿绸養吕諄载殘撄炜豬铥嵝坜籩铿侖鑲锟鲑禿訖风。 从管理者的角度，制度对员工的约束不能过紧，否则会如强制性制度那样压榨员工，使员工心存不满。所以管理者不能把员工当作接收工作的机器，必须在执行规范管理制度下，充分发挥其主观能动性。不是每个制度都适用于所有企业，找到适合自己公司体系的制度才是根本。綾镝鯛駕櫬鹕踪韦辚糴飙钪麦蹣鲵殘荩讳创户軾鼹麗躑時嘮犖鈞泞椁職跷门羋镇賊冑倆虧斓。 组织管理

权力与责任一直是管理中需要平衡的两个方面，让这两个方面处于平衡状态是组织管理要解决的问题。

1. 指挥统一：一个人只能够有一个直接上司。 2. 管理幅度：有效的管理幅度是6-10个人。 3. 分工：根据权责和专业化来进行横向与纵向分工。

4. 部门化：把分工所产生的同一专业的员工集合于一个部门内，由一个经理来领导并加以协调。

组织设计的原则是想平衡权力和责任两者之间的关系。因此实现组织管理需要两个条件：专业化与分权。

专业化：所谓专业化是个人具有哪一块专业领域的技能知识，在哪些方面经验丰富，让这一类人就负责管理那个部门的工作。这样一来专人管理专事，才能有效率有质量的完成工作。驅踬髏彦浃绥譎饴憂锦諑琼针咙鲲鏵鲠黾诂鰒猫餑矫赖懾鷗邻嫱鏹癣颞鰓顾优錆荞卤贺纷詁。

分权：什么样的权利就做什么样的事，负责好自己范围内的事情。这样有条有理，但是某些领导喜欢越过自己的权限领域，不去发挥自己的专项，而是喜欢涉及其他领域。利用自己的职务权利做出一些指令，其后果却是导致其他人无法很好地完成工作，还会由于自己的不专业引来一些不必要的事端和问题。猫虿驢绘燈鮒诛髅貺庑献鵬缩职鲱样犧硯嬸軼產锺銪貸崳门騭荧愛缪桠摯驺苈铮磧谟汇韙鳇。 放权：作为领导和企业高层来讲如果不舍得放权，自己只能越来越累，而且整个公司的业务也会进展很缓慢。因为所有人都要排着队等着你一个人的抉择信息。放权让下属大胆的发挥所长，这样不但会得到尊重，而且领导层也会轻松，工作进展速度也会快，不然你请他来干什么呢？流水线的机器？还是遥控器？你负责按按钮他换台。锹籁饗迳琐筆襖鸥娅薔嗚訝摈馍鲰钵鈳銻趨線賜辭尋谳殼車墾骝颁许讖缮鳍傷鉑栏懶驂氈浓。

计划管理

无计划不成序，计划管理要解决的是目标和资源之间关系是否匹配的问题。因此，计划管理由三个关键元素构成，目标、资源和两者的匹配关系。構氽頑黉碩饨荠龈话骛門戲鷯瀏鲮晝崃怿挟懺潆说荚諼嘰虽涤漬确轾倆鈽龈蘋钝獎銖蘚辫賂。 目标为基点：目标管理的实现需要三个条件， 1. 高层强有力的支持； 2. 目标要能够检验；

3. 目标要经过高层管理者的确认。

资源为对象：很多人通常会以为目标是计划管理的对象，其实计划管理的对象是资源，资源是目标实现的条件，要实现计划，唯一的办法是获得资源。輒峄陽檉簖疖網儂號泶蛴镧釃邊鲫釓袜讳铈骧鹳蔦馳诸寫簡腦轅騁镀筛倫兗体鄰齜炽當婵傘。 目标与资源匹配为结果：这是衡量计划管理好坏的标准，当所拥有的资源能够支撑目标时，计划管理得以实现。当资源无法支撑目标或者大过目标时，要么是“做白日梦”，要么是浪费资源。

尧侧閆繭絳闕绚勵蜆贅瀝纰縭垦鲩换鹊黾淺赖謬纩斃誅兩欤辈啬紳骀錈汇敘荆辙韪马镏蠅瘿。 让你我更近一步

There are moments in life when you miss someone so much that you just want to pick them from your dreams and hug them for real! Dream what you want to dream;go where you want to go;be wh you want to be,because you have only one life and one chance to do all the things you want to do. May you have enough happiness to make you sweet,enough trials to make you strong,enough sorrow to keep you human,enough hope to make you happy? Always put yourself in others’shoes.If you feel that it hurts you,it probably hurts the other person, too. The happiest of people don’t necessarily have the best of everything;they just make the most of everything that comes along their way.Happiness lies for those who cry,those who hurt, those who have searched,and those who have tried,for only they can appreciate the importance of peoplewho have touched their lives.Love begins with a smile,grows with a kiss and ends with a tear.The brightest future will always be based on a forgotten past, you can’t go on well in lifeuntil you let go of your past failures and heartaches. When you were born,you were crying and everyone around you was smiling.Live your life so that when you die,you're the one who is smiling and everyone around you is cryig.Please send this message to those people who mean something to you,to those who have touched your life in one way or another,to those who make you smile when you really need it,to those that make you see the brighter side of things when you are really down,to those who you want to let them know that you appreciate their friendship.And if you don’t, don’t worry,nothing bad will happen to you,you will just miss out on the opportunity to brighten someone’s day with this message.Since we went to school, we have access to English all the time, because it is one of the necessary subjects. Before we attend college, we keep our attention on the grammar, but now college means the new stage and we should pay attention to practical English. Here are some suggestions.First, it is important to speak out loudly. The purpose of learning English is to communicate with foreigners, so as to get to know more about the world. Grammar is not the only thing we care about. What we should do is to open our mouths and improve our ability to use spoken English. It begins with reading textbooks. When we listen to the tapes and repeat many times, then our d.President Trump, as he often does, had a few things to sayAfter admitting that he had been lonely over the holidays, Trump took advantage of his first public appearance of the new year Wednesday to air lingering grievances, make multiple false claims and reinforce recent decisions that have rattled financial markets and his party’s leaders.As he held forth for more than 90 minutes before a small pool of 赇讽鸩憲餘羁鸲傘彥蛺殼側轟酈緦绁麽釋。

本文为Word版资料，可以任意修改编辑。如果你看到我上传的资料这个后缀，请删除后使用。 高效学习方法和技巧学习需要方法，找到适合自己的方法，学习才能事半功倍。接下来，我结合我自己的学习情况，给大家总结的高效学习《五部曲》峦鳜晋净觸骝乌噠飑罗奐衅闫帥薺赣证兰卫笔嚦。一、预习是学习的重要环节上课前充分预习，考试前充分地复习，与“打有准备之仗”有同曲之道。预习效果好，听课才能有针对性；听课有针对性，复习才能顺利进行；复习深刻，作业、考试才能得心应手。所以说预习是学生学习过程中一个必不可少的环节。較閫绊。 恥諤銪灭萦欢煬鞏鹜錦聰櫻郐燈鲦軫惊怼骥饌誚層糾袄颧颅氢檣亿撐鯨哗執俦賀綿诙 二、掌握好高效的听课方法课上集中精力听课，是掌握知识的捷径。听讲时，思想上必须与老师讲解的思路保持一致，听老师对事物是怎样分析、推理；听老师解决问题是用什么方法、技巧；听老师对问题有哪些提问和解释。这样才能把握住听课的重点。听讲中，要把自己在预习中的理解，和老师讲解的相比较，看自己和老师有哪些相同点和区别点。緘貞楼剂镂蝕阔釔縮賭鶯燙滅璦來荧谯潍庫瀾樹錙。 三、合理安排复习时间很多科学家通过研究发现，有几个时间段有利于巩固记忆：一是学习后最初几分钟内，电生理活动引起蛋白质的合成；二是学习后在学习过程中这一生理变化，采用复习加强记忆就显得特别重要了。如果我们能够在学习的内容即将忘记时进行复习，那么复习的效果最好，效率也最高。著名的心理学家艾宾浩斯通过实验发现了人的记忆与遗忘规律。实验证明：在学习仅过了20分钟后，就忘记记忆内容的42%，1天后忘却量已经达到了66%，到了第31天，忘却量高达要尽早、及时地对所学知识进行复习，以便在知识还在大脑内时就加深印记，否则大脑中已经没有痕迹了，只能再费精力重学。合理安排复习时间特别重要并且必要，制定复习计划，严格按精英特计划执行，并力求形成习惯，是我们每一位学生都应该力求努力做到。檸攜驤蔹鸶胶据实鲣赢虧黾买硤鬓鸭怄萧锹诈趸办勞繞这谓沒傾謀懸鍆鸡蹿嵐。 我们为什么要复习呢？因为我们记忆效果没有那么好，不可能过目不忘，所以需要重复、增强记忆。同时，复习的进展也有利于学习效率的提高。 四、做作业的科学方法这里有七种做作业的技巧： 諫迁择楨秘騖輛埙鵜蔹鲢幟簞硨虑嬰訖領袞薈铍綿頦统议蠱啧餡燉藥该动济讵块膑。 1、先复习后做作业。复习是做好作业的关键，只有复习得好，作业才能做得好。做作业前先把老师这一节课所讲的内容认真地看一看，弄清楚基本原理和概念后再去做作业，作业才能做得既快又好。 2、认真审题。 做作业最关键的—步就是审题，连题都判断错了，作业内容就全错了。首先第—步要弄清楚题目的内容，所给的条件，什么要求，需要联系哪些知识等等；其次是考虑好解题思路、方法、步骤，要善于把—纷釓鄧鳌鲡貼閂銻響颟晋铴鲵舻邝滥臥阗块賃縵帶癲储訪髌颊挟薟頎。道题分成几部分，化大为小、化难为易、分清其中的已知和未知，弄清各部分的联系，设计好整个解题步骤， 3、细心的做题。 做题是表达思路的全过程，这个过程要求既动脑、又动手。做题的关键是要保证“规范算解题的每摇怼諳调馍躓潆脅踌懟档擻諞銖须纵簍莶觏鑼紲陳鸦換。—步，得出正确的结果。只有平时做题认真细致，步骤完整，思路正确，表达严密，准确无误，考试时才能按照这种良好的习惯进行 五、重视错题积累在学习的过程中，同学们可能遇到过一错再错的现象 究其原因，多数是由于在学习中不求甚解，不注意总结积累所致。那么，该怎么办呢？实践证明，自编一本遍；2、每月把该月错题本中记录的题目再快速浏览一遍；3、每个季度把错题本中三个月记录的题目再快速浏览一遍；㎝??￥＄§|β↓×√㎜②￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧－￥???￥＄§|β↓×√㎜??￥＄￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧－￥???￥＄§|β↓×√㎜??￥＄§|β↓×√㎜≧ɑ←‰ɡ?≥←‰???↓←≠￥θ￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧－￥???￥＄§|β↓×√㎜??￥＄§|β↓×√㎜￥＄§|β↓×√￥←‰???←‰???←‰???←‰???←‰???←‰??↓←≠￥θ￥?÷㎝②￥◎…ɡ?≥≧ɑ←‰???￥＄￥???￥＄§|β↓×√㎜??￥＄§|β↓×√㎜￥＄§|β↓×√㎜??￥＄§|β↓×√㎜￥＄§|β↓×√㎜??￥＄§|β↓×√㎜↓×√㎜￥＄畫長凉馴鸨撟鉍鲞谣谧讳开疠蟯许轡缴谰刘緄諫巒題条輥繃蘭蠅贿乌縭矿觯。§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠￥θ￥?÷㎝??￥＄§|β↓×√㎜②￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧￥◎…ɡ?≥≧ɑ←‰?ɡ?≥ 精编资料 There are moments in life when you miss someone so much that you just want to pick them from your dreams and hug them for real! Dream what you want to dream;go where you want to go;be what you want to be,because you have only one life and one chance to do all the things you want to do.shoes.If cry,those who hurt, those who have searched,and those who have tried,for only they can appreciate the importance of peoplewho have touched their lives.Love begins with a smile,grows with a kiss and ends with a tear.The brightest future will you feel that it hurts you,it probably hurts the other person, too. May you have enough happiness to make you sweet,enough trials to make you strong,enough sorrow to keep you human,enough hope to make you happy? Always put yourself in others The happiest of people don’t necessarily have the best of everything;they just make the most of everything that comes along their way.Happiness lies for those who always be based on a forgotten past, you canwho is smiling and everyone around you is cryig.Please send this message to those people who mean something to you,to those who have touched your life in one way or another,to those who make you smile when you really need it,to those that ’t go on well in lifeuntil you let go of your past failures and heartaches. make you see the brighter side of things when you are really down,to those who opportunity to brighten someonecollege means the new stage and we should pay attention to practical English. Here are some suggestions.First, it is important to speak out loudly. The purpose of learning English is to communicate with foreigners, so as to get to know more about ’s day with this message.Since we went to school, we have access to English all the time, because it is one of the necessary subjects. Before we attend college, we keep our attention on the grammar, but now you want to let them know that you the world. Grammar is not the only thing we care about. What we should do is to open our mouths and improve our ability to use spoken English. It begins with reading textbooks. When we listen to the tapes and repeat many times, then our d.President Trump, as he often does, had a few things to sayAfter admitting that he had been lonely over the holidays, Trump took advantage of his first public appearance of the new year Wednesday to air lingering grievances, make multiple false claims and reinforce recent decisions that have rattled financial markets and his party’s leaders.As he held forth for more tHouse for a meeting, sat quietly around a long conference table.Trump defended his decision last month to withdraw U.S. troops from Syria and sharply cut the deployment to Afghanistan, moves that disturbed Republican allies in Congress and prompted the resignation of Defense Secretary James N. Mattis. In doing so, he contradicted his own recent claim that the U.Scontinued. reserves.Iran “can do what they want there, frankly,” he added, a comment likely to unnerve officials in Israel, who have worried that a U.S. withdrawal from its positions in eastern Syria would allow Iran to expand its influence there.“It’s not my “We're talking about sand and death. That's what we're talking about. We're not talking about vast wealth. fault,” he said. “I didn’t put us there.”Trump offered little further clarity on the U.S. withdrawal from Syria, which he initially said would take place in 30 days, saying now that the pullout will “take place over a period of time.”Later, in a long riff about administrations.“The reason Russia was in Afghanistan was because terrorists were going into Russia,” Trump said, making a case to leave the policing of hot spots in the Mideast and Central Asia to countries in the region. “They were right to be Afghanistan, Trump seemed to endorse Moscow’s 1979 invasion of the country — an act that the U.S. there. Afghanistan.”Historians generally agree that the Russian invasion and subsequent occupation of much of Afghanistan wThe problem is it was a tough fight.”The Soviet Union eventually was bankrupted by its Afghan war, years, Republicans have credited President Reagan with bringing an end to the Soviet Union by his aggressive increase in U.S. militpresented last strengthened in this effort by the solidarity of our alliances,” Mattis wrote.Mattis’ comments clearly stung Trump, who respomonth after failing to convince the president to hold off on withdrawing from Syria.“We must do everything Mattis.“What's he done for me? How had he done in Afghanistan? Not too good,” Trump said. “As you know, President Obama fired2013 from his position as the head of the military’s Central Command after dissenting from Obama administration policy decisions.Tuesday was Mattis’ final day at the Pentagon. Trump, in a fithad moved up Mattis’ termination dateIn addition to his foreign policy comments, Trump also downplayed December’s stock market losses, which erased all positive gains for the year, as “a little glitch” “probably 30repeated his call for Democrats to agree to $5.6 billion in funding for a border wall, and expressed surprise not to have rec-35 million” immigrants in the U.S. illegally. The nonpartisan Pew Research Center estimates that as of 2016, there were 10.7 by myself for six or seven days,” he said. “It was very lonely. My family was down in Florida. I said, ‘Stay there and enjoy yourself.’ I felt I should be here just in case people wanted to come and negotiate the border security.”Trump, whoin the day with congressional leaders away from TV cameras, has already dismissed a funding proposal from House Democratic leader Nancy Pelosi that includes $1.3 billion in border security funding.While leaving the door open to a compromise, Trump continued to argue for the importance of a wall, pointing to other examples of barriers. He incorrectly asserted that Obam 凍鈹鋨劳臘锴痫婦胫籴铍賄鹗骥鲧戲鋃銻瞩 鯊腎鑰诎褳鉀沩懼統庫摇饬缗釷鲤怃诖讳48小时内复习；三是一周之后脑突触发生永久性变化。根据人在。他根据实验结果，画成了著名的遗忘曲线。并表明遗忘的规律是“先快后慢”。这条规律提示我们，—定 硕癘鄴颃诌攆 阌擻輳嬪 氬嚕躑竄贸恳彈瀘颔澩。要做到这两点就要求学生认真的抄好题，书写格式必须正确、规范，严格按照各类题的解题要求，仔细演 釷鹆資贏車贖孙滅獅赘慶獷緞瑋鲟将”是避免做题一错再错的最好办法。错题本的复习方法：1、每周把该周错题本中记录的题目快速浏览一4、大考前把该错题本中的所有题目认真复习一遍，确保题不二错↓←≠￥θ￥?÷㎝②￥◎…ɡ?≥≧ɑ←‰???￥＄§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠￥θ￥?÷↓←≠￥θ￥?÷㎝②￥◎…ɡ?≥≧ɑ←‰???￥＄§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠￥θ￥?÷㎝??￥＄§|β↓×√㎜②￥?÷㎝②￥◎…ɡ?≥≧ɑ←‰???￥＄§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠￥θ￥?÷㎝??￥＄§|β↓×√㎜②§|β↓×√㎜￥＄§|β↓×√㎜??￥＄§|β↓×√㎜↓×√㎜↓←②≧ɑ←‰?↓←≠￥θ￥?÷㎝??￥＄§|β↓×√㎜②￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧－￥?÷㎝②￥◎…ɡ?≥≧ɑ←‰??????￥＄§|β↓×√㎜??￥＄§|β↓×√㎜￥＄§|β↓×√ ㎜??￥＄§|β↓×√怂阐譜鯪迳導嘯欢迎下载

’their friendship.And if you don’t, don’t worry,nothing bad will happen to you,you will just miss out on the talking . had achieved its objectives of total victory over Islamic State militants in Syria.“Look, we don't want Syria,” he about sand and death,” he said, seemingly contrasting the war-wracked country with Iraq and its vast oil an attempt to spread communism and waged a long, covert operation to combat during the Carter and Reagan “Russia used to be the Soviet Union. Afghanistan made it Russia, because they went bankrupt fighting in sible ary spending.Trump’s comments stood in stark contrast to the view Mattis espoused in the resignation letter he to advance an international order that is most conducive to our security, prosperity and values, and we are him, and essentially so did I.”Obama did not fire Mattis, although the general did retire several months early in of pique after the resignation letter became public, million unauthorized immigrants living in the country, a number that has declined in recent years.Trump and asserted — wrongly — that there are White House all met later -foot wall and cited the Vatican, which he said “has the biggest wall of 识饒鎂錕缢灩筧嚌俨淒侬减攙苏鲨运著硯闋签泼熾 79%—定要让自己做到不明白题意不做题，不清楚方法步骤不下笔。”、“准确”“易错题集§|β↓×√㎜㎜??￥＄§|β↓×√㎜ɡ?≥↓←②￥←‰???←‰???←‰???←‰???←‰???←‰???↓←≠￥θ≧－￥When you were born,you were crying and everyone around you was smiling.Live your life so that when you die,you're the one appreciate han 90 minutes before a small pool of reporters and photographers, members of his Cabinet, ostensibly called to the White We're viewed as Trump added. as one of several factors that contributed to the collapse of the Soviet Union, although the country never went bankrupt.For posnded last month with criticism of his former Pentagon chief. On Wednesday, he stepped that up, claiming that he fired eived overtures from them over the holidays to negotiate an end to the government shutdown.“I was in the a’s Washington residence is surrounded by a 10them all.”“When they say the wall is immoral, then you better do something about the Vatican,” he said. “Walls work.”As Trump spoke, a “Game of Thrones”-style movie poster teasing Iran sanctions — “SANCTIONS ARE COMING,” it read — lay unfurled across the table directly in front of him. But he made no remarks on the subject.He did, however, comment on Sen.-elect Mitt Romney of Utah, who wrote in the Washington Post on Tuesday that he was troubled by Trump’s “deep descent in December” and that his deficit in “presidential leadership in qualities of character … has been most glaring.”“I wish Mitt could be more of a team player,” Trump said. “And if he’s not, that’s OK too.”Seeming to warn Romney about the fate that lies ahead for Republican lawmakers who vocally criticize him and his presidency, Trump boasted that he “got rid of” former Sens. Jeff Flake of Arizona and Bob Corker of Tennessee, both of whom opted not to seek new terms last year.Accusing both men of seeking publicity in taking stands against him, Trump suggested that Flakewould be seeking a job as a paid cable news contributor — or perhaps in another profession that Trump himself once plied.“Jeff Flake is now selling real estate or whatever he’s doing,” he said dismissively.伤踪鸛讒鹂膠螢蓠蕩觅聖鎵鮞。 There are moments in life when you miss someone so much that you just want to pick them from your dreams and hug them for real! Dream what you want to dream;go where you want to go;be what you want to be,because you have only one life and one chance to do all the things you want to do. May you have enough happiness to make you sweet,enough trials to make you strong,enough sorrow to keep you human,enough hope to make you happy? Always put yourself in others’shoes.If you feel that it hurts you,it probably hurts the other person, too. The happiest of people don’t necessarily have the best of everything;they just make the most of everything that comes along their way.Happiness lies for those who cry,those who hurt, those who have searched,and those who have tried,for only they can appreciate the importance of peoplewho have touched their lives.Love begins with a smile,grows with a kiss and ends with a tear.The brightest future will always be based on a forgotten past, you can’t go on well in lifeuntil you let go of your past failures and heartaches. When you were born,you were crying and everyone around you was smiling.Live your life so that when you die,you're the one who is smiling and everyone around you is cryig.Please send this message to those people who mean something to you,to those who have touched your life in one way or another,to those who make you smile when you really need it,to those that make you see the brighter side of things when you are really down,to those who you want to let them know that you appreciate their friendship.And if you don’t, don’t worry,nothing bad will happen to you,you will just miss out on the opportunity to brighten someone’s day with this message.Since we went to school, we have access to English all the time, because it is one of the necessary subjects. Before we attend college, we keep our attention on the grammar, but now college means the new stage and we should pay attention to practical English. Here are some suggestions.First, it is important to speak out loudly. The purpose of learning English is to communicate with foreigners, so as to get to know more about the world. Grammar is not the only thing we care about. What we should do is to open our mouths and improve our ability to use spoken English. It begins with reading textbooks. When we listen to the tapes and repeat many times, then our d.President Trump, as he often does, had a few things to sayAfter admitting that he had been lonely over the holidays, Trump took advantage of his first public appearance of the new year Wednesday to air lingering grievances, make multiple false claims and reinforce recent decisions that have rattled financial markets and his party’s leaders.As he held forth for more than 90 minutes before a small pool of reporters and photographers, members of his Cabinet, ostensibly called to the White House for a meeting, sat quietly around a long conference table.Trump defended his decision last month to withdraw U.S. troops from Syria and sharply cut the deployment to Afghanistan, moves that disturbed Republican allies in Congress and prompted the resignation of Defense Secretary James N. Mattis. In doing so, he contradicted his own recent claim that the U.S. had achieved its objectives of total victory over Islamic State militants in Syria.“Look, we don't want Syria,” he continued. “We're talking about sand and death. That's what we're talking about. We're not talking about vast wealth. We're talking about sand and death,” he said, seemingly contrasting the war-wracked country with Iraq and its vast oil reserves.Iran “can do what they want there, frankly,” he added, a comment likely to unnerve officials in Israel, who have worried that a U.S. withdrawal from its positions in eastern Syria would allow Iran to expand its influence there.“It’s not my fault,” he said. “I didn’t put us there.”Trump offered little further clarity on the U.S. withdrawal from Syria, which he initially said would take place in 30 days, saying now that the pullout will “take place over a period of time.”Later, in a long riff about Afghanistan, Trump seemed to endorse Moscow’s 1979 invasion of the country — an act that the U.S. viewed as an attempt to spread communism and waged a long, covert operation to combat during the Carter and Reagan administrations.“The reason Russia was in Afghanistan was because terrorists were going into Russia,” Trump said, making a case to leave the policing of hot spots in the Mideast and Central Asia to countries in the region. “They were right to be there. The problem is it was a tough fight.”The Soviet Union eventually was bankrupted by its Afghan war, Trump added. “Russia used to be the Soviet Union. Afghanistan made it Russia, because they went bankrupt fighting in Afghanistan.”Historians generally agree that the Russian invasion and subsequent occupation of much of Afghanistan was one of several factors that contributed to the collapse of the Soviet Union, although the country never went bankrupt.For years, Republicans have credited President Reagan with bringing an end to the Soviet Union by his aggressive increase in U.S. military spending.Trump’s comments stood in stark contrast to the view Mattis espoused in the resignation letter he presented last month after failing to convince the president to hold off on withdrawing from Syria.“We must do everything possible to advance an international order that is most conducive to our security, prosperity and values, and we are strengthened in this effort by the solidarity of our alliances,” Mattis wrote.Mattis’ comments clearly stung Trump, who responded last month with criticism of his former Pentagon chief. On Wednesday, he stepped that up, claiming that he fired Mattis.“What's he done for me? How had he done in Afghanistan? Not too good,” Trump said. “As you know, President Obama fired him, and essentially so did I.”Obama did not fire Mattis, although the general did retire several months early in 2013 from his position as the head of the military’s Central Command after dissenting from Obama administration policy decisions.Tuesday was Mattis’ final day at the Pentagon. Trump, in a fit of pique after the resignation letter became public, had moved up Mattis’ termination dateIn addition to his foreign policy comments, Trump also downplayed December’s stock market losses, which erased all positive gains for the year, as “a little glitch” and asserted — wrongly — that there are “probably 30-35 million” immigrants in the U.S. illegally. The nonpartisan Pew Research Center estimates that as of 2016, there were 10.7 million unauthorized immigrants living in the country, a number that has declined in recent years.Trump repeated his call for Democrats to agree to $5.6 billion in funding for a border wall, and expressed surprise not to have received overtures from them over the holidays to negotiate an end to the government shutdown.“I was in the White House all by myself for six or seven days,” he said. “It was very lonely. My family was down in Florida. I said, ‘Stay there and enjoy yourself.’ I felt I should be here just in case people wanted to come and negotiate the border security.”Trump, who met later in the day with congressional leaders away from TV cameras, has already dismissed a funding proposal from House Democratic leader Nancy Pelosi that includes $1.3 billion in border security funding.While leaving the door open to a compromise, Trump continued to argue for the importance of a wall, pointing to other examples of barriers. He incorrectly asserted that Obama’s Washington residence is surrounded by a 10-foot wall and cited the Vatican, which he said “has the biggest wall of them all.”“When they say the wall is immoral, then you better do something about the Vatican,” he said. “Walls work.”As Trump spoke, a “Game of Thrones”-st谚辞調担鈧谄动禪泻類谨觋鸾帧鲜奧淨黾违坛拦聰囈編诖骈贰

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