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Our ape-men forefathers had no obvious natural weapons in the struggle for【1】in the open. They had neither the powerful teeth nor the strong claws of the big cats. They could not【2】with the bear, whose strength, speed and claws【3】an impressive " small fire" weaponry. They could not even defend themselves【4】running swiftly like the horses, zebras or small animals. If the ape-men had attempted to compete on those terms in the open, they would have been【5】to failure and extinction. But they were【6】with enormous concealed advantages of a kind not possessed by any of their competitors. In the search【7】the pickings of the forest, the ape-men had【8】efficient stereoscopic vision and a sense of color that the animals of the grasslands did not【9】. The ability to see clearly at close range permitted the ape-men to study practical problems in a way that lay far【10】the reach of the original inhabitants of the grassland. Good long-distance sight was【11】another matter. Lack of long-distance vision had not been a problem for forest-dwelling apes and monkeys because the【12】the viewpoint, the greater the range of sight-so【13】they had had to do was climb a tree. Out in the open, however, this simple solution was not【14】. Climbing a hill would have helped, but in many places the ground was flat. The ape-men【15】the only possible solution. They reared up as high as possible on their hind limbs and began to walk【16】. This vital change of physical position brought about considerable disadvantages. It was extremely unstable and it meant that the already slow ape-men became【17】still.【18】, they persevered and their bone structure gradually became【19】to the new, unstable position that【20】them the name Homo erectus, upright man.
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BS公司为增值税一般纳税人，适用的增值税税率为17%。其2015年12月份发生的与职工薪酬有关的业务如下：(1)2015年12月份，BS公司以其生产的成本为0.3万元/台的洗衣机作为福利发放给200名职工，每台洗衣机的市场售价为0.6万元/台；同时将公司外购的200套百变衣柜发放给上述人员，企业购买这些衣柜的含税价格为0，5万元/套，已取得增值税专用发票；假定200名职工中120名为企业生产人员，30名为销售精英，50名为总部管理人员。(2)BS公司实行非累积带薪缺勤货币补偿制度，补偿金额为放弃带薪休假期间平均日工资的2倍。2015年，BS公司有25名管理人员放弃5天的带薪年休假，该公司平均每名职工每个工作日工资为300元。(3)BS公司2014年经营业绩超出预期，董事会决定对该公司的管理人员进行奖励。2015年6月20日，BS公司从公司外部购入20套商品房奖励公司的20名高级管理人员，该商品房每套100万元，公司以每套65万元的价格出售给职工，但要求相关人员需要自2015年7月1日起在公司继续服务5年。(4)2015年12月，计提并发放11月份职工工资1670万元，其中生产人员工资850万元，销售人员工资500万元，管理人员工资320万元，其中代扣个人所得税170万元。(5)因业务整合需要，BS公司与部分职工签订了正式的解除劳动关系协议。该协议签订后，A公司不能单方面解除。根据该协议，BS公司于2016年1月1日起至2016年6月20日期间将向辞退的职工一次性支付补偿款1000万元。该辞退计划已经公布，尚未实际实施。不考虑其他相关因素，要求： 根据资料(1)、(2)、(4)、(5)，编写相关的会计分录。
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Jim Boon is a hybrid kind of guy. He drives a Toyota hybrid to work, a Honda hybrid on weekends and, as a manager for Seattle public transit he recently placed the world"s largest order for hybrid electric buses. Now, with the biggest hybrid-bus fleet in the world, Seattle has become the main testing ground for a technology that claims it can drastically cut air pollution and fuel consumption. In the 1990s, demo fleets of 35 buses or fewer started cropping up in cities such as Tempe, Ariz. Sixteen of these early hybrids still service Genoa, Italy, where drivers switch from diesel to electric power when passing the city"s downtown architectural treasures. But no city has gone as far as Seattle, which last year bought 235 GM hybrid buses at $ 645,000 a pop. When the final one rolls out this December, the region"s bus system will be 15 percent hybrid. But why Seattle, and why now The Pacific Northwest has long been a hotbed of both Green politics and cutting-edge technology. Fourteen years ago the Seattle area bought 236 Italian-made Breda buses to service a mile-long downtown tunnel. They were supposed to operate as clean electric trolleys underground, but the switching mechanism often failed and "the bus drove through the tunnel as a diesel," says Boon. "It was pretty loud and smoky. " When the Bredas hit retirement age in 2002, Boon went shopping. He chose the GM buses because they use an automatic transmission and diesel boosters that provide power to scale inclines without strain. In hilly Seattle, the prospect of a hybrid that could climb like a diesel but accelerate without belching black fumes helped justify a price $ 200,000 higher than that of a regular bus. "The days of seeing a diesel pull away and pour out smoke are over," says Boon. "After we drove these hybrid buses across the country, I wiped a handkerchief inside the tailpipe. It came out spotless. " Experts say buses are critical to realizing the hybrid dream of greater efficiency and cleaner air. It would take thousands of hybrid cars to save as many gallons of gas (750,000) as Boon expects his buses to save Seattle each year. GM claims that compared with conventional diesels, its new buses also churn out 90 percent less particulate matter—a known carcinogen. "Buses are a major source of pollution in any city," says Dave Kircher of the Puget Sound Clean Air Agency. "They operate where people are breathing this exhaust, so this is a major step forward in terms of emissions. " And a major step forward in the marketplace: Philadelphia, Honolulu, Long Beach, Calif., and Albuquerque, N. M. , have all bought the GM buses in recent months. GM is now touting itself in ads as the top hybrid-bus innovator, but Siemens is among the global giants dueling GM for new business, and New York plans to deploy 325 BAE Systems hybrids by 2006. "There"s room for competition," says James Cannon, editor of Hybrid Vehicles newsletter. Seems Seattle isn"t the only city trying to leave grunge behind. Which of the following can be the main advantage of hybrid bus
Our ape-men forefathers had no obvious natural weapons in the struggle for【1】in the open. They had neither the powerful teeth nor the strong claws of the big cats. They could not【2】with the bear, whose strength, speed and claws【3】an impressive " small fire" weaponry. They could not even defend themselves【4】running swiftly like the horses, zebras or small animals. If the ape-men had attempted to compete on those terms in the open, they would have been【5】to failure and extinction. But they were【6】with enormous concealed advantages of a kind not possessed by any of their competitors. In the search【7】the pickings of the forest, the ape-men had【8】efficient stereoscopic vision and a sense of color that the animals of the grasslands did not【9】. The ability to see clearly at close range permitted the ape-men to study practical problems in a way that lay far【10】the reach of the original inhabitants of the grassland. Good long-distance sight was【11】another matter. Lack of long-distance vision had not been a problem for forest-dwelling apes and monkeys because the【12】the viewpoint, the greater the range of sight-so【13】they had had to do was climb a tree. Out in the open, however, this simple solution was not【14】. Climbing a hill would have helped, but in many places the ground was flat. The ape-men【15】the only possible solution. They reared up as high as possible on their hind limbs and began to walk【16】. This vital change of physical position brought about considerable disadvantages. It was extremely unstable and it meant that the already slow ape-men became【17】still.【18】, they persevered and their bone structure gradually became【19】to the new, unstable position that【20】them the name Homo erectus, upright man.
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