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选择结算方式时应考虑哪些因素

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简述银行保函与信用证的区别。

近年来，吉林省工业企业实现利润总量不断扩大，盈利能力显著增强，工业利润实现平稳增长。2010年，吉林规模以上工业企业6181家，比2005年增加3407家；累计实现资产10196.15亿兀，比2005年增加5689.27亿元；实现主营业务收入12647.34亿元，比2005年增加9012.7亿元；实现利润总额843.21亿元，比2005年增加702.21亿元。2010年企业户均实现利润1364.20万元，比2005年增加855.91亿元。从2005年到2010年间工业企业利润总额持续上升，年均增长43.0%，增幅较高、增长稳定性也较强。表1 2005—2010年吉林省工业企业主要经济指标指标单位 2005年 2008年 2010年企业单位数个 2774 5257 6181 工业总产值亿元 3791.96 8406.85 13098.35 资产总计亿元 4506.88 7525.18 10196.15 主营业务收入亿元 3634.64 8119.17 12647.34 利润总额亿元 141.00 396.23 843.21 平均从业人数万人 101.83 126.99 139.81 户均利润万元 508.29 753.72 1364.20 表2 2010年规模以上工业企业主要经济效益指标(单位：户、亿元、%) 地区企业户数利润总额资产总计主营业务收入户均利润(万元) 资产利润率吉林 6181 843.21 10196.15 12647.34 1364.20 8.3 辽宁 23872 1506.34 28637.49 36821.79 631.01 5.7 差距 -17691 -663.13 -18441.34 -24174.45 733.19 2.6 黑龙江 4895 1071.6 10423.9 10185.6 2189.17 11.2 差距 1286 -228.39 -227.75 2461.74 -824.97 -2.9 2010年东北三省规模以上企业总体户均利润为( )万元。

A. 790
B. 826
C. 979
D. 1395

某农场拟于2006年初在某河流上游植树造林500公顷，需要各类投资共5000万元。农场将承包该林地并拟于2012年初择伐林木后，将林地无偿移交给地方政府。预计所伐木材销售净收入为每公顷12万元。由于流域水土得到保持，气候环境得到改善，预计流域内3万亩农田粮食作物从2007年起到择伐树木时止，每年将净增产360万公斤，每公斤粮食售价1.5元。假设银行贷款利率和财务基准收益率均为6%，社会折现率为10%，不存在价格扭曲现象。问题某咨询工程师认为流域内种植农作物的农户是本项目的利益相关者，应对其进行利益相关者分析，你是否赞同其观点简述理由。

阅读下面的短文，文章中有5处空白，文章后面有6组文字，请根据文章的内容选择5组文字，将其分别放回文章原有位置，以恢复文章原貌。 Cars Are Good for the Environment Britain’s motor industry is planning a major publicity campaign to counter what it sees as an official anti-car bias and to improve the environmental image of the cars, according to documents leaked to the pressure group, Friends of the Earth (FOE). (46) . The internal document which was produced last month by the Society of Motor Manufacturers and Traders, says that the "ultimate objective of the campaign must be to protect the long term commercial freedom of the motor industry and the lifestyle freedom of car users!". (47) . European car manufacturers have already agreed with the European Commission to reduce CO2 emissions from new cars by 25 per cent to target of 140 grams per kilometre by 2008. However, the document also reveals that the industry is some way from meeting the target. (48) To help control these emissions, the government has proposed replacing the flat rate annual tax on cars with a tax related to engine size so that owners of large gas-guzzler (耗油量大的汽车)would pay more than owners of small cars. (49) . Richard Barnet, the society’s media manager, says: "We will work with the government to practise a practical system." (50) .A The campaign will highlight the motor industry’s efforts to reduce emissions of carbon dioxide(二氧化碳).B But the motor industry opposes taxes on persons owning cars preferring taxes on useC The five-year campaign could cost up to ￡12 millionD The reason why cars are good for the environment is obviousE But Ian Willmore of FOE says the industry "may pose as partners of the government, but its real intention is to frustrate serious attempts to reduce traffic levels"F For example, last year’s new cars exceed an average of 192 grams per kilometre --some 37 percent above the target