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In everyday usage "hot" means "having a lot of heat". Many people think that "cold" is something completely separated from heat. But this is not true. "Cold" simply means "having little heat". Your life depends on heat. In fact, every living thing depends on it. Without heat, every living thing would be frozen to death. All living things get their heat from the sun, which provides the conditions in which life is possible. Since before the dawn of history, man has been able to make his own heat. He has been able to release the sun’s heat that is trapped in things such as wood, coal, and oil. And he has been able to use this heat. Heat has made civilization possible. With heat, man could melt metals. As man learned to use metals and fuels, industries grew. As a result, engines were invented. These are machines that change heat energy into mechanical energy. Engine can do the work of many men. Without engines industrial civilization is impossible. Yet when the first engines were built in the 17th century, men were still wondering about the nature of heat. "What is it" they asked. Not until the early years of the 19th century did they find the right answer. Which of the following is true
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Every employer wants and needs employees who can suggest improvements in an honest and constructive manner.
长江公司为境内上市公司，主要从事生产和销售中成药制品，所得税采用债务法核算，适用的所得税税率为25%，按净利润的10%提取法定盈余公积。产品的销售价格均为不含增值税价格，假定不考虑除所得税以外的其他相关税费。长江公司2010年度财务报告于2011年4月20日对外报出。长江公司2010年12月31日编制的利润表如下： 利润表 编制单位：长江公司2010年度 单位：万元项目本期金额一、营业收入35000减：营业成本15000营业税金及附加1000销售费用2000管理费用900财务费用600资产减值损失200加：公允价值变动收益(损失以“-”号填列)60投资收益(损失以“-”号填列)2000其中：对联营企业和合营企业的投资收益500二、营业利润(亏损以“-”号填列)17360加：营业外收入640减：营业外支出500其中：非流动资产处置损失100三、利润总额(亏损总额以“-”号填列)17500减：所得税费用5000四、净利润(净亏损以“-”号填列)12500 长江公司2010年度发生的有关交易及其会计处理，以及在2011年度发生的其他相关事项如下(以下是在2011年1月1日到4月20日之间发现的事项)： (1) 2010年11月20日，长江公司与乙医院签订购销合同。合同规定：长江公司向乙医院提供A种药品10箱试用，试用期6个月。试用期满后，如果总有效率达到70%，乙医院按每箱500万元的价格向长江公司支付全部价款；如果总有效率未达到70%，则退回剩余的全部A种药品。 10箱A种药品已于当月发出，每箱销售成本为300万元(未计提跌价准备)。长江公司将此项交易额5000万元确认为2010年度的主营业务收入，并计入利润表有关项目。长江公司为乙医院提供的A种药品系长江公司研制的新产品，首次用于临床试验，目前无法估计用于临床时的总有效率。 假定税法规定确认收入的口径与会计准则规定相同。 (2) 为筹措研发新药品所需资金，2010年12月1日，长江公司与丙公司签订购销合同。合同规定：丙公司购入长江公司积存的100箱B种药品，每箱销售价格为40万元。长江公司已于当日收到丙公司开具的银行转账支票，并交付银行办理收款。B种药品已于当日发出，每箱销售成本为25万元(未计提跌价准备)。同时，双方还签订了补充协议，补充协议规定长江公司于2011年5月31日按每箱46万元的价格购回全部B种药品。长江公司将此项交易额4000万元确认为2010年度的主营业务收入，并计入利润表有关项目。 假定税法规定确认收入的口径与会汁准则规定相同。 (3) 2010年，长江公司下属的非独立核算的研究所研制中成药新品种，为此实际发生研究费用200万元，长江公司将其计入长期待摊费用(2010年未摊销)。 假定按税法规定，企业可按实际发生的研究费用的150%计入当期应纳税所得额。 (4) 2011年1月9日，长江公司发现2010年6月30日已达到预定可使用状态的管理用办公楼仍挂在建工程账户，未转入固定资产，也未计提折旧。至210O年6月30日该办公楼的实际成本为600万元，预计使用年限为10年，预计净残值为零，采用年限平均法计提折旧，未发生减值。2010年7月1日至12月31日发生的为购建该办公楼借入的专门借款利息10万元计入了在建工程成本。 假定此项业务税法确认收入的口径与会计准则规定相同。 (5) 2010年12月1日购入的一项可供出售金融资产，其成本为200万元，期末公允价值为220万元，长江公司将期末公允价值变动计入了公允价值变动损益。 假定税法规定，公允价值变动损益不得计入应纳税所得额。 (6) 2010年10月5日，长江公司将一栋办公楼对外出租，并采用公允价值模式进行后续计量。出租时办公楼的账面价值为2000万元，公允价值为2200万元，长江公司在租赁期开始日将办公楼账面价值和公允价值的差额计入了公允价值变动损益。 假定税法规定，公允价值变动损益不得计入应纳税所得额。 (7) 除上述事项外，不存在其他纳税调整事项。 [要求] 根据上述资料，回答下列问题： 调整后的财务费用为( )万元。
What is your favorite color Do you like yellow, orange and red If you do, you must be an optimist (乐观主义者), a leader, an active person who enjoys life, people and excitement. Do you prefer greys and blues Then you are probably quiet, shy, and you would rather follow than lead. You tend to be a pessimist (悲观主义者). At least, this is what psychologists tell us, and they should know, because they have been seriously studying the meaning of color preference, as well as the effect that colors as we grow up. We are born with our preference. If you happen to love brown, you did so, as soon as you opened your eyes, or at least as soon as you could see clearly. Colors do influence our moods there is no doubt about it. A yellow room makes most people feel more cheerful and more relaxed than a dark green one; and a red dress brings warmth and cheer to the saddest winter day. On the other hand, black is depressing. A black bridge over the Thames River, near London, used to be the scene of more suicides than any other bridge in the area until it was repainted green. The number of suicide attempts immediately fell sharply; perhaps it would have fallen even. The number had been done in pink or baby blue. Light and bright colors make people not only happier but more active. It is an established fact that factory workers work better, harder, and have fewer accidents when their machines are painted orange rather than black or grey. "They tell us, among other facts, that we don’t choose our favorite colors as we grow up." "Among other facts" means ______ .
I have the (impress) ______ that he doesn’t smoke at all.
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