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Passage 49Although English is not as old as Chinese, it is spoken by many people around the world every day. English speakers are always creating new words, and we are often able to know where most words come from. Sometimes, however, no one may really know where a word comes from. Did you ever think about why hamburgers are called hamburgers, especially when they are not made with ham About a hundred years ago, some men went to America from Europe. They came from a big city in Germany called Hamburg. They did not speak good English, but they ate good food. When some Americans saw them eating round pieces of beef, they asked the Germans what it was. The Germans did not understand the question and answered, "We come from Hamburg." One of these Americans owned a restaurant, and had an idea. He cooked some round pieces of beef like those which the men from Hamburg ate. Then he put them between two pieces of bread and started selling them. Such bread came to be called "hamburgers". Today, "hamburgers" are sold in many countries around the world. Whether this story is true or not, it certainly is very interesting. Knowing why any word has a certain meaning is interesting, too. The explanation, for most English words, can be found in any large English dictionary. According to the story, ______.
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在固定资产更新改造决策中，因提前报废固定资产发生的净损失应计入处置年度的息税前利润，抵减当年所得税，增加当年现金净流量。 ( )
Passage 49Although English is not as old as Chinese, it is spoken by many people around the world every day. English speakers are always creating new words, and we are often able to know where most words come from. Sometimes, however, no one may really know where a word comes from. Did you ever think about why hamburgers are called hamburgers, especially when they are not made with ham About a hundred years ago, some men went to America from Europe. They came from a big city in Germany called Hamburg. They did not speak good English, but they ate good food. When some Americans saw them eating round pieces of beef, they asked the Germans what it was. The Germans did not understand the question and answered, "We come from Hamburg." One of these Americans owned a restaurant, and had an idea. He cooked some round pieces of beef like those which the men from Hamburg ate. Then he put them between two pieces of bread and started selling them. Such bread came to be called "hamburgers". Today, "hamburgers" are sold in many countries around the world. Whether this story is true or not, it certainly is very interesting. Knowing why any word has a certain meaning is interesting, too. The explanation, for most English words, can be found in any large English dictionary. Hamburg is______.
华海公司有一投资项目，建设期为2年，运营期为5年。固定资产的原始投资为200万元，在建设期初投入180万元，在建设期的第2年年初投入其余的20万元。同时，在建设期，末投入无形资产20万元，在运营期初垫付流动资金 50万元，建设期的资本化利息为10万元。固定资产按直线法计提折旧，预计期满残值回收2万元。无形资产自项目投产后按5年摊销。项目投产后，运营期每年的销售量为1万件，销售单价为190元，单位变动成本60元，每年固定性付现成本25万元。该企业适用的所得税税率为25%，要求的最低投资报酬率为10%。 要求：根据上述条件计算： (1)项目计算期； (2)项目原始投资额、投资总额和固定资产原值； (3)项目的回收额； (4)运营期每年的经营成本和营运成本； (5)运营期每年的息税前利润和息前税后利润； (6)项目各年的现金净流量； (7)项目不包括建设期的静态投资回收期； (8)项目的净现值。
Passage 48 Do you find that getting up in the morning is so difficult that it’s painful This might be called laziness, but Dr. Newman has a new explanation. He has proved that everyone has a daily energy cycle. During the hours when you labor through your work, you may say that you are "hot". That’s true. The time of day when you feel the most energetic is when your cycle of body temperature is at its peak. For some people the peak comes during the forenoon. For others it comes in the afternoon or evening. No one has discovered why this is so, but it leads to such familiar monologues (自言自语) as: "Get up, John! You will be late for work again!" The possible explanation to the trouble is that John is at his temperature-and-energy peak in the evening. (48) Much family quarreling ends when husbands and wives realize what these energy cycles mean, and what cycle each member of the family has. You can’t change your energy cycle, but you can learn to make your life fit it better. Habit can help, Dr. Newman believes. Maybe you’re sleepy in the evening but feel that you must stay up late anyway. Counteract (对抗) your cycle bit by bit by habitually staying up later than you want to. If your energy is low in the morning but you have an important job to do early in the day, rise before your usual hour. This won’t change your cycle, but you’ll get up energetically and work better at your low point. Try to save your energy. Get up with an easily yawn and stretch. Sit on the edge of the bed a minute before putting your feet on the floor. Avoid the troublesome search for clean clothes by laying them out the night before. Whenever possible, do usual work in the afternoon and save tasks requiring more energy for your sharper hours. You are advised to rise with a yawn and stretch because it will______.
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