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ABC公司连续三年的主要财务数据和财务比率如下：2001年2002年2003年销售额/万元400043003800总资产/万元143015601695普通股/万元100100100保留盈余/万元500550550所有者权益合计600650650流动比率1.191.251.20平均收现期/天182227存货周转率8.07.55.5债务/所有者权益1.381.401.61长期债务/所有者权益0.50.460.46销售毛利率20.0%16.3%13.2%销售净利率7.5%4.7%2.6%总资产周转率2.802.762.24总资产净利率21%13%6% 假设该公司没有营业外收支和投资收益、所得税税率不变。 要求： (1)分析说明该公司运用资产获利能力的变化及其原因。 (2)按顺序确定2003年与2002年相比销售净利率和资产周转率变动对资产获利能力的影响数额(百分位取整)。 (3)分析说明该公司资产、负债及所有者权益的变化及其原因。 (4)假如你是该公司的财务经理，在2004年应从哪些方面改善公司的财务状况和经营业绩
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Ireland is the best place in the world to live for 2005, 【1】 a life quality ranking that appeared in Britain’’s Economist magazine last week. The ambitious 【2】 to compare happiness levels around the world is based on the principle that wealth is not the only 【3】 of human satisfaction and well-being. The index of 111 countries uses 【4】 on incomes, health, unemployment, climate, political stability, job security equality between men and women as well as what the magazine calls "freedom, family and community life". Despite the bad weather troubled health service, traffic problems, and the high cost of living, Ireland scored an impressive 8.33 points 【5】 10. That put it well ahead of second-place Switzerland, which managed 8.07. Zimbabwe (津巴布韦) , troubled by political insecurity and hunger, is rated the lowest, 【6】 only 3.89 points. "Although rising incomes and increased individual choices in developed countries are 【7】 valued," the report said, "some of the factors associated with 【8】 such as the breakdown in traditional institutions and family values in part take away from a positive impact. "Ireland wins because it successfully combines the most desirable elements of the new—the fourth highest gross domestic product per head in the world in 2005, low unemployment, political 【9】 —with the preservation of certain warm elements of the old, such as 【10】 family and community life. "
医疗机构根据本单位临床需要经批准而配制、自用的固定处方制剂为( )。
It’s the most romantic day of the year, but for many people the cards they receive on February 14 are not from a Valentine, but from themselves. One in nine love missives received on Valentine’s Day were sent by people to themselves "to save face on the dreaded V-day," according to a survey released by online retailer amazon. co. uk. Amazon, which questioned more than 1,000 people in Britain, France and Germany, also found one in three cards was received by a parent and one person in 10 admitted to stealing a card from a sibling or housemate. Amazon said Germans were the least romantic, with 69 percent saying Valentine’s Day was unimportant, compared to 54 percent of Britons and 46 percent of French. Germans were also the most likely to forget to give their partners a present while the French spent the most on their loved ones. One in three French lovers splashed out be tween ＄42 and ＄84 on a gift, and 11 percent spent more than ＄84. The most common romantic gift in Britain and Germany was flowers. The French were more likely to opt for a romantic dinner. How did the 1/10 of the persons get the cards on that day
Our memories are our most important properties in that ______.
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