题目内容
Most towns up to Elizabethan times were smaller than a modern village, and each of them was built a-round its weekly market where local produce was brought for sale and the town folks sold their work to the people from the countryside and provided them with refreshment for the day. Trade was virtually confined to that one day even in a town of a thousand or so people. On market days craftsmen put up their stalls in the open air whilst on one or two other days during the week the townsman would pack up his loaves, or nails, or cloth, and set out early to do a day"s trade in the market of an adjoining town where, however, he would be charged a heavy toll for the privilege and get a less favourable spot for his stand than the local craftsmen. Another chance for him to make a sale was to the congregation gathered for Sunday morning worship. Although no trade was allowed anywhere during the hours of the service (except at annual fair times), after church there would be some trade at the church door with departing country folk. The trade of markets was almost wholly concerned with exchanging the products of the nearby countryside and the goods sold in the market but particularly in food retail dealing was distrusted as a kind of profiteering. Even when there was enough trade being done to afford a livelihood to an enterprising man ready to buy wholesale and sell retail, town authorities were reluctant to allow it. Yet there were plainly people who were tempted to "forestall the market" by buying goods outside it, and to "regrate" them, that is to resell them, at a higher price. The constantly repeated rules against these practices and the endlessly recurring prosecutions mentioned in the records of all the larger towns prove that some well-informed and sharp-witted people did these things. Every town made its own laws and if it was big enough to have craft guilds, these associations would regulate the business of their members and tried to enforce a strict monopoly of their own trades. Yet while the guild leaders, as craftsmen, followed fiercely protectionist policies, at the same time, as leading townsmen, they wanted to see a big, busy market yielding a handsome revenue in various dues and tolls. Conflicts of interest led to endless, minute regulations, changeable, often inconsistent, frequently absurd. There was a time in the fourteenth century, for example, when London fishmongers were not allowed to handle any fish that had not already been exposed for sale for three days by the men who caught it. We know from Paragraph 1 that craftsmen
查看答案
搜索结果不匹配？点我反馈
更多问题
在考生文件夹下，有一个名为myform的表单。打开表单文件，然后在表单设计器中完成下列操作：(1)将表单设置为不可移动，并将其标题修改为"表单操作"。(2)为表单新建一个名为mymethod的方法，方法代码为：wait "mymethod" window(3)编写OK按钮的Click事件代码，其功能是调用表单的mymethod方法。(4)编写Cancel按钮的Click事件代码，其功能是关闭当前表单。
甲公司会计人员在结账前进行对账时，发现企业所作的部分账务处理如下： (1)按照工程的完工进度结算建造固定资产的工程价款130000元，款项以银行存款支付，编制会计分录为： 借：固定资产 130000 贷：库存现金 130000 (2)公司发生的业务招待费330000元，编制的会计分录为： 借：财务费用 330000 贷：银行存款 330000 (3)用现金支付办公室人员福利费39000元，编制的会计分录如下： 借：销售费用 39000 贷：库存现金 39000 (4)计提车间生产用固定资产折旧19000元，编制的会计分录为： 借：管理费用 19000 贷：累计折旧 19000 (5)用现金应支付的工人工资300000元(已计入应付职工薪酬)，编制的会计分录为： 借：管理费用 300000 贷：库存现金 300000 要求：企业原账务处理均有错误，请写出正确分录。
甲股份有限公司(本题下称“甲公司”)为上市公司，2×13年至2×15年关于企业合并、长期股权投资有关资料如下： (1)2×13年1月20日，甲公司与乙公司签订购买乙公司持有的丙公司(非上市公司)60%股权的合同。合同规定：以丙公司2×13年5月30日评估的可辨认净资产价值为基础，协商确定对丙公司60%股权的购买价格；合同经双方股东大会批准后生效。购买丙公司60%股权时，甲公司与乙公司不存在关联方关系。 (2)购买丙公司60%股权的合同执行情况如下： ①2×13年3月15日，甲公司和乙公司分别召开股东大会，批准通过了该购买股权的合同。 ②以丙公司2×13年5月30日净资产评估值为基础，经调整后丙公司2×13年6月30日的资产负债表中部分项目资料如下： 单位：万元项目账面价值公允价值固定资产24004800无形资产16002400股东权益930012500 上表中固定资产为一栋办公楼，该办公楼自2×13年6月30日起剩余使用年限为20年、预计净残值为零，采用年限平均法计提折旧；上表中无形资产为一项土地使用权，预计该土地使用权自2×13年6月30日起剩余使用年限为10年、净残值为零，采用直线法摊销。假定该办公楼和土地使用权均为管理部门使用。 除上表所列项目外，丙公司各项可辨认资产、负债的公允价值与其账面价值相同。 ③经协商，双方确定丙公司60%股权的价格为7200万元，甲公司以一项固定资产和一项土地使用权作为对价。甲公司作为对价的固定资产2×13年6月30日的账面原价为2800万元，累计折旧为600万元，计提的固定资产减值准备为200万元，公允价值为4000万元；作为对价的土地使用权2×13年6月30日的账面原价为2600万元，累计摊销为400万元，计提的无形资产减值准备为200万元，公允价值为3200万元。 2×13年6月30日，甲公司以银行存款支付购买股权过程中发生的评估费用120万元、咨询费用80万元。 ④甲公司和乙公司均于2×13年6月30日办理完毕上述相关资产的产权转让手续。甲公司于2×13年6月30日对丙公司董事会进行改组，甲公司能够有权力主导丙公司的相关活动并获得可变回报。 (3)丙公司2×13年及2×14年实现损益等有关情况如下： ①2×13年度丙公司实现净利润1000万元(假定有关收入、费用在年度中间均匀发生)，当年提取盈余公积100万元，未对外分配现金股利。 ②2×14年度丙公司实现净利润1500万元，当年提取盈余公积150万元，未对外分配现金股利。 ③2×13年7月1日至2×14年12月31日，丙公司除实现净利润外，未发生其他引起股东权益变动的交易和事项。 (4)2×15年1月2日，甲公司以2950万元的价格出售丙公司20%的股权。当日丙公司可辨认净资产公允价值总额为13500万元。甲公司于当日收到购买方通过银行转账支付的价款，并办理完毕股权转让手续。 甲公司在出售该部分股权后，持有丙公司的股权比例降至40%，仍能够对丙公司实施重大影响，但不再拥有对丙公司的控制权。 2×15年度丙公司实现净利润600万元，当年提取盈余公积60万元，未对外分配现金股利。丙公司因当年购入的可供出售金融资产公允价值上升确认其他综合收益200万元。 (5)其他有关资料： ①不考虑所得税及其他税费因素的影响； ②甲公司按照净利润的10%提取盈余公积。 要求： 计算甲公司对丙公司长期股权投资由成本法转为权益法核算时的账面价值，并编制相关会计分录。
Concrete is probably used more widely than any other substance except water, yet it remains largely unappreciated. "Some people view the 20th century as the atomic age, the space age, the computer age — but an argument can be made that it was the concrete age, " says cement specialist Hendrik Van Oss. "It"s a miracle material." Indeed, more than a ton of concrete is produced each year for every man, woman and child on Earth. Yet concrete is generally ignored outside the engineering world, a victim of its own ubiquity and the industry"s conservative pace of development. Now, thanks to environmental pressures and entrepreneurial innovation, a new generation of concretes is emerging. This high-tech assortment of concrete confections promises to be stronger, lighter, and more environmentally friendly than ever before. Concrete is also a climate-change villain. It is made by mixing water with an aggregate, such as sand or gravel, and cement. Cement is usually made by heating limestone and clay to over 2, 500 degrees F. The resulting chemical reaction, along with fuel burned to heat the kiln, produces between 7% and 10% of global carbon-dioxide emissions. "When we have to repeatedly regenerate these materials because they"re not durable, we release more emissions, " says Victor Li who has created a kind of concrete suffused by synthetic fibers that make it stronger, more durable, and able to bend like a metal. Li"s creation does not require reinforcement, a property shared by other concretes that use chemical additives. Using less water makes concrete stronger, but until the development of plasticizers, it also made concrete sticky, dry, and hard to handle, says Christian Meyer, a civil engineering professor at Columbia University. Making stronger concretes, says Li, allows less to be used, reducing waste and giving architects more freedom. "You can have such futuristic designs if you don"t have to put rebar in there, or structural beams, " says Van Oss. A more directly "green" concrete has been developed by the Australian company TecEco. They add magnesium to their cement, forming a porous concrete that actually scrubs carbon dioxide from the air. While experts agree that these new concretes will someday be widely used, the timetable is uncertain. Concrete companies are responsive to environmental concerns and are always looking to stretch the utility of their product, but the construction industry is slow to change. "When you start monkeying around with materials, the governing bodies, the building departments, are very cautious before they let you use an unproven material," Meyer says. In the next few decades, says Van Oss, building codes will change, opening the way for innovative materials. But while new concretes may be stronger and more durable, they are also more expensive — and whether the tendency of developers and the public to focus on short-term rather than long-term costs will also change is another matter. According to the text, concrete is also a "climate-change villain" mainly because
微信支付 
支付宝支付