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头孢菌素族药物的鉴别反应是
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May Trading Co. Ltd. has following figures at 31 December Year 1 ＄ Fixed assets 1,300,000 Provision for depreciation 350,000 Stock 450,000 Debtors(net) 142,500 Bank 250,000 Creditors 240,000 Accrued expenses 65,000 Share capital(＄10 par) 1,600,000 Profit and loss account 467,350 As the accountant of May Trading Co. Ltd., you are required to prepare its master budgets for the 6 months from 1 January Year 2 to 30 June Year 2. You have the following information available: Sales Purchase Wages Overheads excluding depreciation (Units) Oct Year 1 (Actual) 25,000 130,000 90,000 70,000 Nov Year 1 (Actual) 27,000 150,000 90,000 70,000 Dec Year 1 (Estimated) 33,000 170,000 90,000 90,000 Jan Year 2 (Estimated) 30,000 170,000 90,000 70,000 Feb Year 2 (Estimated) 35,000 180,000 100,000 90,000 Mar Year 2 (Estimated) 36,000 200,000 110,000 90,000 Apr Year 2 (Estimated) 34,000 190,000 110,000 90,000 May Year 2 (Estimated) 33,000 190,000 110,000 80,000 Jun Year 2 (Estimated) 37,000 160,000 120,000 80,000 Additional Information: 1. The selling price in October Year 1 was ＄9 per unit and this will be increased to ＄10 in February Year 2. 2. 30% of sales are on cash basis, credit sales are to be settled one month after the sales. It is expected that 5% of credit sales are uncollectible. 3. Purchases are to be paid for two months after purchases. 4. Wages and overheads are to be paid equally in the month incurred and the following months. 5. A machine will be purchased on 1 January Year 2 at a cost of ＄240,000. 6. The depreciation policy on fixed assets is 10% p.a. on cost on those owned at the end of the budget period. 7. The stock level at 30 June Year is estimated to be two months’ purchases in the past. 8. The company plans to raise money from the stock market by issuing 50,000 preference shares at＄5 per share in March Year 2. 9. Accrued expenses are to be settled in one month. Required: (a)Prepare a Budgeted Profit & Loss Account for the 6 months period ended 30 June Year 2. (b)Prepare a Cash Budgeted for the 6 months period ended 30 June Year 2.
Dear Mr. Peterson， With our visit to France coming to an end, we are leaving for China soon. On the moment of leaving, I feel very pleased to write to you, on behalf of my fellows and in my own name as well. to express to you our deep thankfulness for the hospitality(款待)that you have given us during the short stay in France. I am sure that this visit will be helpful to the further development and strengthening of our cooperation(合作)in the area of medicine. My fellows and I are all looking forward to the opportunity of meeting you in China in the near future. so that both sides could examine once again how we might work more closely together in order to make the relation between us a step forward. Meanwhile, please accept our best wishes for your good health and success in your career. Yours sincerely, (Signature) Do you know what the letter is about It is a letter of______.
Section ADirections: This section is to test your ability to give proper answers to questions. There are 5 recorded questions in it. After each question, there is a pause. The questions will be spoken two times. When you hear a question you should decide on the correct answer from the 4 choices marked A), B), C) and D) given in your test paper. Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.
四环素类抗生素药物的鉴别依据是
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