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某机械厂生产某种型号零件需经三道工序制成，在产品成本的计算采用“约当产量法”。某月份投产500件(原材料在生产开始时一次性投入)，完工产品400件，企业月末账面在产品成本为1000元，其他有关财务资料见表1和表2(计算按每步骤保留小数点后两位)。 表1 在产品盘存表 工序工时定额在产品盘存件数(件)120502203031070合计50150表2 生产费用资料表 成本项目月初在产品成本本月发生费用原材料100000500000工资300035000其他500060000 根据上述资料，回答以下问题： 第三工序的约当产量为( )。
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In November the European Parliament’s culture and education committee is due to move forward on its proposed "audiovisual media services" directive, before sending it to the full parliament in December. The new rules update and relax the "Television Without Frontiers" directive of 1989, which opened Europe’s national markets. But critics complain that they also seek to extend fusty regulations from the era of broadcast television to today’s very different technologies. Rules on advertising, the protection of children and so on could potentially also apply to all kinds of video streams, including video blogs, online games and mobile-video services.This could have a chilling effect on innovation and risks stifling emerging technologies with rules designed for another age, says Chris Marsden of RAND Europe, a think-tank that has analysed the potential impact of the proposed rules for Ofcom, Britain’s media and telecoms regulator. "Regulators have to be thoughtful. They cannot predict the future of television "or the internet—no one can," says Niklas Zennstr. m, a co-founder of Skype, who is now setting up an internet television firm.The proposed rules may be unrealistic as well as onerous. The idea that websites can be regulated like broadcasters, which are required to keep strict records of what they show in order to help watchdogs investigate complaints, is untenable. Firms could simply relocate outside the European Union to escape the new rules. Last week Ruth Hieronymi, a member of parliament, said she would introduce wording that might help to overcome some of the objections.Behind the debate is the question of how best to balance competition and protection. Traditional broadcasters worry that they will be shackled by regulations while brisk start-ups can do as they please—so they like the idea of extending regulation to their new rivals. But even if the rules are approved as they stand, they will not come into force until 2010. Such a long, slow process seems incongruous given the pace of technological change. According to the Paragragh 3, Niklas Zennstr. m think that（）
Although there are many skillful Braille readers, thousands of other blind people find it difficult to learn that system. They are thereby shut (1) from the world of books and newspapers, having to (2) on friends to read aloud to them.A young scientist named Raymond Kurzweil has now designed a computer which is a major (3) in providing aid to the (4) .His machine, Cyclops, has a camera that (5) any page, interprets the print into sounds, and then delivers them orally in a robot-like (6) through a speaker. By pressing the appropriate buttons (7) Cyclops’s keyboard, a blind person can "read" any (8) document in the English language.This remarkable invention represents a tremendous (9) forward in the education of the handicapped. At present, Cyclops costs $ 50,000. (10) , Mr. Kurzweil and his associates are preparing a smaller (11) improved version that will sell (12) less than half that price. Within a few years, Kurzweil (13) the price range will be low enough for every school and library to (14) one. Michael Hingson, Director of the National Federation for the Blind, hopes that (15) will be able to buy home (16) of Cyclops for the price of a good television set.Mr. Hingson’s organization purchased five machines and is now testing them in Maryland, Colorado, Iowa, California, and New York. Blind people have been (17) in those tests, making lots of (18) suggestions to the engineers who helped to produce Cyclops."This is the first time that blind people have ever done individual studies (19) a product was put on the market," Hingson said. "Most manufacturers believed that having the blind help the blind was like telling disabled people to teach other disabled people. In that (20) , the manufacturers have been the blind ones. 17（）
Although there are many skillful Braille readers, thousands of other blind people find it difficult to learn that system. They are thereby shut (1) from the world of books and newspapers, having to (2) on friends to read aloud to them.A young scientist named Raymond Kurzweil has now designed a computer which is a major (3) in providing aid to the (4) .His machine, Cyclops, has a camera that (5) any page, interprets the print into sounds, and then delivers them orally in a robot-like (6) through a speaker. By pressing the appropriate buttons (7) Cyclops’s keyboard, a blind person can "read" any (8) document in the English language.This remarkable invention represents a tremendous (9) forward in the education of the handicapped. At present, Cyclops costs $ 50,000. (10) , Mr. Kurzweil and his associates are preparing a smaller (11) improved version that will sell (12) less than half that price. Within a few years, Kurzweil (13) the price range will be low enough for every school and library to (14) one. Michael Hingson, Director of the National Federation for the Blind, hopes that (15) will be able to buy home (16) of Cyclops for the price of a good television set.Mr. Hingson’s organization purchased five machines and is now testing them in Maryland, Colorado, Iowa, California, and New York. Blind people have been (17) in those tests, making lots of (18) suggestions to the engineers who helped to produce Cyclops."This is the first time that blind people have ever done individual studies (19) a product was put on the market," Hingson said. "Most manufacturers believed that having the blind help the blind was like telling disabled people to teach other disabled people. In that (20) , the manufacturers have been the blind ones. 7（）
会计师事务所的项目经理应对审计工作底稿进行一般复核。( )
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