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会计期间的划分和确定产生了本期和非本期的区分，进而产生了权责发生制和收付实现制这两种会计记账的基础。( )
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The term authority refers to the rights inherent in a managerial position to give orders and expect the orders to be followed. Authority was a major concept for the classical management writers; they (1) it as the glue that held an organization together.It was to be delegated (2) to subordinate managers, (3) them certain rights while providing certain specified limits (4) which to operate. Each management position has certain rights that the position holder (5) just bemuse they hold that position. Authority (6) to one’s position within an organization and ignores the personal (7) of the individual manager. It has nothing directly (8) the individual (9) flows from the position that the individual holds. When a person (10) a position of authority, he or she no longer has any authority. The authority remains with the position and (11) new holder. When managers delegate authority, commensurate responsibility must be given (12) . That is, when one is given the "right" to do something, one also (13) a corresponding "obligation" to (14) . Allocating authority (15) responsibility can create (16) for a person, and no one should be (17) responsible for something (18) which he or she has no authority. Classical writers recognized the (19) of equating authority and responsibility.In (20) ,they stated that only authority could be delegated. They supported this contention by noting that the delegate was held responsible for the actions of the people to whom work had been delegated.
The term authority refers to the rights inherent in a managerial position to give orders and expect the orders to be followed. Authority was a major concept for the classical management writers; they (1) it as the glue that held an organization together.It was to be delegated (2) to subordinate managers, (3) them certain rights while providing certain specified limits (4) which to operate. Each management position has certain rights that the position holder (5) just bemuse they hold that position. Authority (6) to one’s position within an organization and ignores the personal (7) of the individual manager. It has nothing directly (8) the individual (9) flows from the position that the individual holds. When a person (10) a position of authority, he or she no longer has any authority. The authority remains with the position and (11) new holder. When managers delegate authority, commensurate responsibility must be given (12) . That is, when one is given the "right" to do something, one also (13) a corresponding "obligation" to (14) . Allocating authority (15) responsibility can create (16) for a person, and no one should be (17) responsible for something (18) which he or she has no authority. Classical writers recognized the (19) of equating authority and responsibility.In (20) ,they stated that only authority could be delegated. They supported this contention by noting that the delegate was held responsible for the actions of the people to whom work had been delegated.
Space enthusiasts look to the day when ordinary people, as well as professional astronauts and members of Congress, can leave Earth behind and head for a space station resort, or maybe a base on the moon or Mars. The Space Transportation Association, an industry lobbying group, recently created a division devoted to promoting space tourism, which it sees as a viable way to spur economic development beyond Earth. The great stumbling block in this road to stars, however, is the sheer difficulty of getting anywhere in space. Merely achieving orbit is an expensive and risky proposition. Current space propulsion technologies make it a stretch to send probes to distant destinations within the solar system. Spacecraft have to follow multi-laver, indirect trajectories that loop around several planes in order to gain velocity from gravity assists. Then the craft lack the energy to come back. Sending spacecraft to other solar systems would take many centuries. Fortunately, engineers have no shortage of inventive plans for new propulsion systems that might someday expand human presence, literally or figuratively, beyond this planet. Some are radical refinements of current rockets or jet technologies. Others harness nuclear energies or would ride on powerful laser beams. Even the equivalents of "space elevators" for hoisting cargoes into orbit are on the drawing board. "Reach low orbit and you are halfway to anywhere in the Solar System," science-fiction author Robert A. Heinlein memorably wrote, and virtually all analysts agree that inexpensive access to low Earth orbit is a vital first step, because most scenarios for expanding humankind’ s reach depend on the orbital assembly of massive spacecraft or other equipment, involving multiple hunches. The need for better launch systems is already immediate, driven by private and public sector demand. Most commercial payloads are destined either for the now crowed geo-stationary orbit, where satellites jostle for elbow room 36,000 kilometers above the equator, or for low-Earth or bit, just a few hundred kilometers up. Low-Earth orbit is rapidly becoming a space enterprise zone, because satellites that close can transmit signals to desktop or even handheld receivers. Scientific payloads are also taking off in a big way. More than 50 major observatories and explorations to other solar systems’ bodies will lift off within the next decade. The pressing demand for launches has even prompted Boeing’s commercial space division to team up with RSC—Energia in Moscow and Kvaerner Maritime in Oslo to refurbish an oil rig and create a 34,000—ton displacement semi-submersible launch platform that will be towed to orbitally favorable launch sites. Which of the following is true, according to the passage
下面各题，如无说明，年利率均为10%。 张某想开公司，向银行借款200万元，约定在5年内按年利率10%均匀偿还，则每年应还本付息的金额为( )万元。
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