His package looks pretty, people will buy just about anything. So says an advertising executive in New York, and he has proved his point by selling boxes of rubbish for the price of an expensive bottle of wine. Justin Gignac, 26, has sold almost 900(1)presented plastic boxes of rubbish from the street of the Big Apple at between $50 and $100 each. Buyers from 19 countries have paid for the souvenirs(纪念品). The idea has been so successful that he is thinking of promoting it around the world. It all began when Mr. Gignac was at a summer workshop. "We had a discussion about his importance of (2)," he recalls. "Someone said packaging was unimportant. I disagreed. The only way to prove it was by selling something nobody would ever want." He searches the streets of Manhattan and typical(3) include broken glass, subway tickets, Starbucks cups and used(4)forks. "Special editions" are offered at a high price. He charged $100 for rubbish from the opening day of the New York Yankees stadium. Mr. Gignac denies(5)his customers for fools: "They know what they're getting. They appreciate the fact that they're taking something nobody would want and finding beauty in it." Some(6)customers include people who used to live in the city and want a down to earth souvenir. He claims he has even sold to art collectors. Realizing that the concept appears to be a real moneymaker, Mr. Gignac has(7)a company and is employing his girlfriend as vice president. He(8)to discuss his profit margins: "Its actually quite a lot of effort putting them together-but yet, garbage is free."Mr. Gignac is considering more varieties of souvenirs. He maintains that he has signed(9)with people interested in(10)projects from as far as Berlin and London. 第(2)空应选择()
A. good
B. true
C. new
D. old
查看答案
黄河公司为上市公司,增值税一般纳税企业,适用增值税税率为17%(假设没有其他税费),原材料只有甲材料一种并专门用于生产车间生产乙产品,该公司原材料按计划成本法进行日常核算。20×7年11月1日,甲材料的计划单价为80元/千克,计划成本总额为250000元,材料成本差异为16010元(超支)。(一)11月份,甲材料的收入与发出业务有:1.3日,收到上月采购的甲材料600千克,实际采购成本为49510元,材料已验收入库。2.4日,生产车间为生产乙产品领用甲材料1000千克。3.5日,从外地X单位采购甲材料一批共计5000千克,增值税专用发票上注明的材料价款为410000元,增值税为69700元;发生运杂费11300元(不考虑可抵扣税金)。款项及运杂费已通过银行支付,材料尚未收到。4.15日,收到本月5日从外地X单位采购的甲材料。验收时实际数量为4780千克,经查明,短缺的200千克系由于供货单位少发货,要求供货方退还多付款项,另20千克系运输途中合理损耗。购入该批材料的运杂费全部由实收材料负担。5.16日,生产车间为生产乙产品领用甲材料3250千克。6.28日,从外地Y单位购入甲材料1000千克,增值税专用发票上注明的材料价款为78000元,增值税为13260元,材料已验收入库。(二)生产车间生产乙产品的资料有:1.乙产品的生产需要经过三道工序,工时定额为50小时,其中第一、第二和第三道工序的工时定额依次为10小时、30小时和10小时,原材料在产品开工时一次投入。2.11月初,乙在产品成本为82450元,其中直接材料71610元,直接人工和制造费用10840元。3.11月共发生直接人工和制造费用为172360元。4.11月共完工乙产品650件。5.11月30日,乙产品的在产品为260件,其中在第一、第二和第三道工序的依次为50件、110件和100件。(三)12月1日,黄河公司与上市公司华山公司签订债务重组协议,以库存甲材料3200千克偿还所欠华山公司的债务,债务账面价值为328000元,并开具增值税专用发票一张,注明材料价款272000元,增值税46240元。不考虑其他相关税费。根据上述资料,回答下列问题: 黄河公司11月份完工乙产品的总成本为()元。
A. 446575
B. 447789
C. 455000
D. 456214
A Where is Love How can we find Love The past ages of man have all been carefully labeled by anthropologists. Descriptions like “Paleolithic Man”, “Neolithic Man”, etc., neatly sum up the whole periods. When the time comes for anthropologists to turn their attention to the twentieth century, they will surely choose the label “Legless Man”. Histories of the time will go something like this: “in the twentieth century, people forgot how to use their legs. Men and women moved about in cars, buses and trains from a very early age. There were lifts and escalators in all large buildings to prevent people from walking. This situation was forced upon earth dwellers of that time because of miles each day. But the surprising thing is that they didn’t use their legs even when they went on holiday. They built cable railways, skilifts and roads to the top of every huge mountain. All the beauty spots on earth were marred by the presence of large car parks.” The future history books might also record that we were deprived of the use of our eyes. In our hurry to get from one place to another, we failed to see anything on the way. Air travel gives you a bird’seye view of the world—or even less if the wing of the aircraft happens to get in your way. When you travel by car or train a blurred image of the countryside constantly smears the windows. Car drivers, in particular, are forever obsessed with the urge to go on and on: they never want to stop. Is it the lure of the great motorways, or what And as for sea travel, it hardly deserves mention. It is perfectly summed up in the words of the old song: “I joined the navy to see the world, and what did I see I saw the sea.”The typical twentiethcentury traveler is the man who always says, “I’ve been there.”You mention the remotest, most evocative placenames in the world like El Dorado, Kabul, Irkutsk and someone is bound to say,“I’ve been there”—meaning,“I drove through it at 100 miles an hour on the way to somewhere else.” When you travel at high speed, the present means nothing: you live mainly in the future because you spend most of your time looking forward to arriving at some other place. But actual arrival, when it is achieved, is meaningless. You want to move on again. By traveling like this, you suspend all experience; the present ceases to be a reality: you might just as well be dead. The traveler on foot, on the other hand, lives constantly in the present. For him traveling and arriving are one and the same thing: he arrives somewhere with every step he makes. He experiences the present moment with his eyes, his ears and the whole of his body. At the end of his journey he feels a delicious physical weariness. He knows that sound. Satisfying sleep will be his: the just reward of all true travelers. Travelling at high speed means() .
A. people’s focus on the future
B. a pleasure
C. satisfying drivers’great thrill
D. a necessity of life
A. It doesn’t matterB. How comeC. You’re welcomeD. I’m so sorry to hear thatE. What shall I doF. What is itG. Well, nothingH. Come on Linda : Hey, what’s wrong, dear You don’t look quite yourself today. Silvia: (56) I am just tired. Linda: (57) ! Tell me. Maybe Iean help. Silvia: Well, I just couldn’t fall asleep these days. Linda: (58) I don’t remember you have sleeping problems. What’s bothering you Silvia: I can’t find a job. I failed in a number of job interviews. Linda: (59) Take it easy, babe. Everything will be fine. Silvia: (60) You know, I really need a job to make life going, Linda: Don’t worry. Keep on trying and I will keep an eye on the job ads for you, too. Silvia: Thanks, I will.
D From the health point of view we are living in a marvelous age. We are immunized from birth against many of the most dangerous diseases. A large number of once fatal illnesses can now be cured by modern drugs and surgery. It is almost certain that one day remedies will be found for the most stubborn remaining diseases. The expectation of life has increased enormously. But though the possibility of living a long and happy life is greater than ever before, every day we witness the incredible slaughter of men, women and children on the roads. Man versus the motor car! It is a never-ending battle which man is losing. Thousands of people over the world are killed or horribly killed each year and we are quietly sitting back and letting it happen. It has been rightly said that when a man is sitting behind a steering wheel, his car becomes the extension of his personality. There is no doubt that the motor car often brings out a man’s very worst qualities. People who are normally quiet and pleasant may become unrecognizable when they are behind a steering-wheel. They swear, they are ill-mannered and aggressive, willful as two-year-olds and utterly selfish. All their hidden frustrations, disappointments and jealousies seem to be brought to the surface by the act of driving. The surprising thing is that society smiles so benignly on the motorist and seems to condone his behaviour. Everything is done for his convenience. Cities are allowed to become almost uninhabitable because of heavy traffic; towns are made ugly by huge car parks; the countryside is desecrated by road networks; and the mass annual slaughter becomes nothing more than a statistic, to be conveniently forgotten. It is high time a world code were created to reduce this senseless waste of human life. With regard to driving, the laws of some countries are notoriously lax and even the strictest are not strict enough. A code which was universally accepted could only have a dramatically beneficial effect on the accident rate. Here are a few examples of some of the things that might be done. The driving test should be standardized and made far more difficult than it is; all the drivers should be made to take a test every three years or so; the age at which young people are allowed to drive any vehicle should be raised to at least 21; all vehicles should be put through stringent annual tests for safety. Even the smallest amount of alcohol in the blood can impair a person’s driving ability. Present drinking and driving laws (where they exist) should be made much stricter. Maximum and minimum speed limits should be imposed on all roads. Governments should lay down safety specifications for manufacturers, as has been done in the USA. All advertising stressing power and performance should be banned. These measures may sound inordinately harsh. But surely nothing should be considered as severe if it results in reducing the annual toll of human life. After all, the world is for human beings, not motor cars. Why does the author say that his car becomes the extension of his personality
A. Driving can show his real self.
B. Driving can show the other part of his personality.
C. Driving can bring out his character.
D. His car embodies his temper.