简述政事堂的演变过程及前后政事堂的不同
唐代宰相议政的办事场所叫政事堂。在唐代初年唐太宗在位时，尤其重视门下省的谏议封驳职能。所以政事堂设在门下省，唐高宗时又移至中书省，到唐玄宗时，改 政事堂为中书门下，称中书门下政事堂。 中书门下政事堂和以前的门下政事堂、中书政事堂相比，在体制上有以下不同。首先，唐初宰相多为兼职，除三省长官外，还以其品级较低的官员加上“参与朝政” “同中书门下三品”等名号，让其进入政事堂分任宰相之事，以削弱三省长官的权力。这些兼职宰相上午在政事堂议政，下午回本署办公。中书门下政事堂则不同， 凡挂衙“同三品”或“同平章事”者均为专职宰相，不再回本署办公。其次，中书门下政事堂在正厅之后设吏、枢机、兵、户、刑五房，对口指挥尚书六部，使宰相 的办事机构逐渐完备。第三，中书门下体制存在着宰相权力的分散和集中两种倾向。中书门下体制原来是一种分散相权的集体宰相制，但宰相中的首席宰相号称“执 政事笔”会因受皇帝宠信而擅权。唐肃宗时，鉴于李林甫，杨国忠专权的教训，实行诸宰相十日一轮流秉笔承旨的制度，唐德宗时实行宰相一日一值守。北宋也延续 这种制度。
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Annual leave
题目：Congratulation Letter祝贺与慰问
简述国际铁路货物运输中的货物运输保险与货物保价运输的区别和特点。
We are pleased to place with you an order for 2,000 washing machines to be supply from current stock.
Our usual terms of payment are by confirmed , irrevocable letter of credit in our favour, reaching us one month ahead of shipment.
I hoped we can do business together and looking forward to hearing from you soon.
More and more companies are allowing employees to work at home. Do you think this is a positive or negative development?
We are prepare to offer our computers to you at the special discount rate of 15%.
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