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某小家用电器生产企业只生产家用多功能食品粉碎机一种产品，其总成本习性模型为Y=1000000+300X。假定该企业2011年度家用多功能食品粉碎机销售量为10000台，每台售价为500元。经预测2012年对该种家用多功能食品粉碎机销售数量可以增长10%。 如果2011年发生负债利息为500000元，且企业没有优先股，计算复合杠杆系数。
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A企业为生产应税消费品的企业，2008年的含税销售收入为936万元，销售利润率为15%，适用的增值税税率为17%，材料成本占总成本的百分比为65%，假定该企业生产所使用的材料都是在当期内采购的，适用的消费税税率为5%，城市维护建设税税率为7%，教育费附加的征收率为3%，发生的各项应交税金及附加均于当期以现金形式支付。2009年A企业预计的含税销售收入为1170万元，预交所得税40万元。 计算2009年预计发生的销售税金及附加。
What do you do if you don’t get into your first choice of university That’s the dilemma that faces thousands of British students every year. Many candidates turn to Clearing, the service that helps find university places for students at the last moment. If they don’t have the marks to get into their first choice of institution, Clearing tells them about places available at other universities, though they might have to read another subject. But this year has seen a record number of people applying to university. This, combined with the weak economy, an uncertain job market and budget cuts at universities, means that there’s been even more of a scramble for places than usual. Some sources say six students have applied for each remaining undergraduate university place. The British university admissions service, UCAS, says up to a quarter of this year’s university applicants—almost 190,000 people—still don’t have a place on a degree course. That’s a rise of over 46,000 students from last year. Faced with these figures, some British students might be thinking of an interesting alternative: studying abroad. The University of Nottingham, for example, is offering places at its campuses in Ningbo, near Shanghai, and Kuala Lumpur, Malaysia. Students here can gain University of Nottingham degrees in business, accounting, engineering and English. Similarly, the University of Bolton says it has "unlimited" places at its campus in the United Arab Emirates. Given the problems getting into university, the UK’s Higher Education Minister, David Willetts, encourages students who haven’t made the grade to consider alternatives to university, such as apprenticeships and studying at home. "There are a range of options available," he says. "People are able to reapply. They should think how they can spend their year adding that bit to their CV, which would help their application—getting practical work experience or extra skills—anything that strengthens their chances next year." But some commentators say that rising university costs, poor long-term job prospects, and a drop in graduate recruitment mean it’s the worst time to be a university student in the UK. It is implied in the passage that______.
Migration is usually defined as "permanent or semipermanent change of residence". This broad definition, of course, would include a move across the street or across a city. Our concern is with movement between nations, not with internal migration within nations, although such movements often exceed international movements in volume. Today, the motives of people who move short distances are very similar to those of international migrants. Students of human migration speak of "push" and "pull" factors, which influence an individual’s decision to move from one place to another. Push factors are associated with the place of origin. A push factor can be as simple and mild a matter as difficulty in finding a suitable job, or as traumatic as war, or severe famine. Obviously, refugees who leave their homes with guns pointed at their heads are motivated almost entirely by push factors (although pull factors do influence their choice of destination). Pull factors are those associated with the place of destination. Most often these are economic, such as better job opportunities or the availability of good land to farm. The latter was an important factor in attracting settlers to the United States during the 19th century. In general, pull factors add up to an apparently better chance for a good life and material well-being than is offered by the place of origin. When there is a choice between several attractive potential destinations, the deciding factor might be a noneconomic consideration such as the presence of relatives, friends, or at least fellow countrymen already established in the new place who are willing to help the newcomers settle in. Considerations of this sort lead to the development of migration flow. Besides push and pull factors, there are what the sociologists call "intervening obstacles". Even if push and/or pull factors are very strong, they still may be outweighed by intervening obstacles, such as the distance of the move, the trouble and cost of moving, the difficulty of entering the new country, and the problems likely to be encountered on arrival. The decision to move is also influenced by "personal factors" of the potential migrant. The same push-pull factors and obstacles operate differently on different people, sometimes because they are at different stages of their lives, or just because of their varying abilities and personalities. The prospect of packing up everything and moving to a new and perhaps very strange environment may appear interesting and challenging to an unmarried young man and appallingly difficult to a slightly older man with a wife and small kids. Similarly, the need to learn a new language and customs may excite one person and frighten another. Regardless of why people move, migration of large numbers of people causes conflict. The United States and other Western countries have experienced adjustment problems with each new wave of immigrants. The newest arrivals are usually given the lowest-paid jobs and are resented by native people who may have to compete with them for those jobs. It has usually taken several decades for each group to be accepted into the mainstream of society in the host country. The purpose of the passage is to discuss______
Before the 1500’s, the western plains of North America were dominated by farmers. One group, the Mandans, (31) in the upper Missouri River country, primarily in present-day North Dakota. They had large villages of houses (32) close together. The (33) arrangement enabled the Mandans to protect themselves more easily (34) the attacks of others who might seek to (35) some of the food these highly capable farmers stored from one year to the next. The women had primary responsibility for the fields. They had to exercise (36) skill to produce the desired results, (37) their northern location meant fleeting growing seasons. Winter often lingered; autumn could (38) by severe frost. For good measure, during the spring and summer, drought, heat, hail, grasshoppers, and other (39) might await the wary grower. Under (40) conditions, Mandan women had to grow maize capable of weathering (41) They began (42) it appeared feasible to do so in the spring. Harvesting proceeded in (43) stages. In August the Mandans picked a small amount of the crop (44) it had matured fully. This green corn was boiled, dried, and shelled, with some of the maize (45) for immediate consumption and the reststored in (46) bags. Later in the fall, the people picked the rest of the corn. They saved the best of the harvest for seeds or for trade, (47) the remainder eaten right away or stored for later use in underground reserves. With appropriate (48) of the extra food, the Mandans protected themselves (49) the disaster of crop failure and accompanying (50) .
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