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某公司起初专业制造足球，后来公司装备了高品质高尔夫球生产线，产品逐步扩展到足球、高尔夫球、乒乓球、板球等领域。2005年公司总裁又发现一个前景广阔而且没有大制造商参与的体育用球市场—一淡彩色滚木球，他相信会有爱好者对这种玩法和色彩搭配感兴趣。按照该公司的成本优势以及市场拓展能力，他坚信其竞争者对这个市场介入将是困难的。2006年下半年，公司决定对淡彩色滚木球市场潜力进行评估。评估比预期的要好，淡彩色滚木球有可能占整个滚木球市场份额的10%～15%，评估费用为250 000美元。该项目拟设在公司在洛杉矶的一座闲置的大楼中，该大楼当初的购买价格为600 000美元，计提的累计折旧为400 000美元，估计尚可使用5年，税法规定的残值收入为10 000美元，预计残值收入为8 000美元，如果现在出售给公司带来的变现收入为150 000美元。该项目的其他方面评估为：购置专用生产设备需100 000美元，至第5年末税法规定的残值收入为5 000美元，预计第5年末可以以6 000美元的价格出售；5年中的销量分别为5 000只、8 000只、12 000只、10 000只和6 000只；每单位销售价格第1年为20美元，考虑未来的通货膨胀以及市场的竞争性，以后每年以2%的比例提价；每单位生产和销售成本第1年为6美元，考虑原料市场的特殊性，以后每年单位生产和销售成本以5%的比例增长；用于原材料采购、存货等方面的营运资金预计：第1年销售当年收到现金91%，其余赊销部分在第2年才能收到；第1年购买材料的预计支出中有3 000美元可以延期至第2年付款；为了防止脱销的不利影响，第1年将保持 2 500美元的存货；为了防止项目现金不足，保持1 500美元的备用现金。营运资金在前4年里将以8%的比例递增，而在项目第5年执行期结束时降低到零。固定资产按直线法提折旧，假设该公司适用的所得税税率为30%，加权平均资本成本为10%。
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What Is the Coolest Gas in the Universe What is the coldest air temperature ever recorded on the Earth Where was this low temperature recorded The coldest recorded temperature on Earth was -91℃ which (51) in Antarctica in 1983. We encounter an interesting situation when we discuss temperatures in (52) . Temperatures in Earth orbit actually range from about +120~C to -120~C. The temperature depends upon (53) you are in direct sunlight or shade. Obviously, -120℃ is colder than our body can safely endure. Thank NASA science for well-designed space (54) that protect astronauts from these temperature extremes. The space temperatures just discussed affect only our area of the solar (55) . Obviously, it is hotter closer to the Sun and colder as we travel away from the Sun. Astronomers estimate temperatures at Pluto are about -210℃. How cold is the lowest estimated temperature in the entire universe Again, it depends upon your (56) . We are taught it is supposedly (57) to have a temperature below absolute zero, which is -273℃, at which atoms do not move. Two scientists, whose names are Cornell and Wieman, have successfully cooled down a gas temperature barely (58) absolute zero. They won a Nobel Prize in Physics in 2001 for their work not a discovery in this car. Why is the two scientists’ work so important to science In the 1920s, Satyendra Nath Bose was studying an interesting (59) about particles we now call photons. Bose had trouble (60) other scientists to believe (61) he contacted Albert Einstein. Einstein’s calculations helped him theorize (62) behave as Bose thought but only at very cold temperatures. Scientists have also discovered that (63) atoms can help them make the world’s atomic clocks even more accurate. These clocks are so accurate today they would only lose one second (64) six million years! Such accuracy will help us travel in space because distance is velocity times time (d=v×t). With the long distances involved in space (65) to know time as accurately as possible to get accurate distance.
Don’t Count on Dung "Conservationists(自然保护主义者)may be miscalculating the numbers of the threatened animals such as elephants, " say African and American researchers. The error occurs because of a flaw in the way they estimate animal numbers from the piles of dung(粪)the creatures leave behind. The mistake could lead researchers to think that there are twice as many elephants as there really are in some regions according to Andrew Plumptre of the Wildlife Conservation Society(WCS) in New York. Biologist Katy Payne of Cornell University in Ithaca, New York, agrees. "We really need to know elephant numbers and the evidence that we have is quite indirect, "says Payne, who electronically tracks elephants Counting elephants from planes is impossible in the vast rainforests of Central Africa. So researchers often estimate elephant numbers by counting dung piles in a given area. They also need to know the rate at which dung decays because it’s extremely difficult to determine these rates. However, researchers counting elephants in one region tend to rely on standard decay rates established elsewhere. "But researchers at the WCS have found that this decay rate varies from region to region depending on the climate and environment. Using the wrong values can lead the census astray(离开正道)," says Plumptre. He and his colleague Anthony Chifu Nchanji studied decaying elephant dung in the forests of Cameroon. They found that the dung decayed between 55 and 65 per cent more slowly than the dung in the rainforests of neighbouring Gabon. If researchers use decay rates from Gabon to count elephants in Cameroon, they would probably find more elephants than are actually around. "This could mean estimates in Cameroon are at least twice as high as those derived from decay rates calculated locally," says Plumptre "However accurate your dung density estimate might be the decay rate can severely affect the result." Plumptre also says that the dung-pile census should be carried out over a region similar in size to an elephant’s natural range. The usual technique of monitoring only small, protected areas distorts numbers because elephants move in and out of these regions, he says" If the elephant population increases within the protected area, you can not determine whether it is a real increase or whether it is due to elephants moving in because they are being poached(入侵偷猎)outside. " Plumptre says that similar problems may also affect other animal census studies that rely on indirect evidence such as nests, tracks or burrows(地洞). The first word "He" in paragraph 6 refers to
Don’t Count on Dung "Conservationists(自然保护主义者)may be miscalculating the numbers of the threatened animals such as elephants, " say African and American researchers. The error occurs because of a flaw in the way they estimate animal numbers from the piles of dung(粪)the creatures leave behind. The mistake could lead researchers to think that there are twice as many elephants as there really are in some regions according to Andrew Plumptre of the Wildlife Conservation Society(WCS) in New York. Biologist Katy Payne of Cornell University in Ithaca, New York, agrees. "We really need to know elephant numbers and the evidence that we have is quite indirect, "says Payne, who electronically tracks elephants Counting elephants from planes is impossible in the vast rainforests of Central Africa. So researchers often estimate elephant numbers by counting dung piles in a given area. They also need to know the rate at which dung decays because it’s extremely difficult to determine these rates. However, researchers counting elephants in one region tend to rely on standard decay rates established elsewhere. "But researchers at the WCS have found that this decay rate varies from region to region depending on the climate and environment. Using the wrong values can lead the census astray(离开正道)," says Plumptre. He and his colleague Anthony Chifu Nchanji studied decaying elephant dung in the forests of Cameroon. They found that the dung decayed between 55 and 65 per cent more slowly than the dung in the rainforests of neighbouring Gabon. If researchers use decay rates from Gabon to count elephants in Cameroon, they would probably find more elephants than are actually around. "This could mean estimates in Cameroon are at least twice as high as those derived from decay rates calculated locally," says Plumptre "However accurate your dung density estimate might be the decay rate can severely affect the result." Plumptre also says that the dung-pile census should be carried out over a region similar in size to an elephant’s natural range. The usual technique of monitoring only small, protected areas distorts numbers because elephants move in and out of these regions, he says" If the elephant population increases within the protected area, you can not determine whether it is a real increase or whether it is due to elephants moving in because they are being poached(入侵偷猎)outside. " Plumptre says that similar problems may also affect other animal census studies that rely on indirect evidence such as nests, tracks or burrows(地洞). The word "threatened" in the first sentence of the first paragraph could be best replaced by
Don’t Count on Dung "Conservationists(自然保护主义者)may be miscalculating the numbers of the threatened animals such as elephants, " say African and American researchers. The error occurs because of a flaw in the way they estimate animal numbers from the piles of dung(粪)the creatures leave behind. The mistake could lead researchers to think that there are twice as many elephants as there really are in some regions according to Andrew Plumptre of the Wildlife Conservation Society(WCS) in New York. Biologist Katy Payne of Cornell University in Ithaca, New York, agrees. "We really need to know elephant numbers and the evidence that we have is quite indirect, "says Payne, who electronically tracks elephants Counting elephants from planes is impossible in the vast rainforests of Central Africa. So researchers often estimate elephant numbers by counting dung piles in a given area. They also need to know the rate at which dung decays because it’s extremely difficult to determine these rates. However, researchers counting elephants in one region tend to rely on standard decay rates established elsewhere. "But researchers at the WCS have found that this decay rate varies from region to region depending on the climate and environment. Using the wrong values can lead the census astray(离开正道)," says Plumptre. He and his colleague Anthony Chifu Nchanji studied decaying elephant dung in the forests of Cameroon. They found that the dung decayed between 55 and 65 per cent more slowly than the dung in the rainforests of neighbouring Gabon. If researchers use decay rates from Gabon to count elephants in Cameroon, they would probably find more elephants than are actually around. "This could mean estimates in Cameroon are at least twice as high as those derived from decay rates calculated locally," says Plumptre "However accurate your dung density estimate might be the decay rate can severely affect the result." Plumptre also says that the dung-pile census should be carried out over a region similar in size to an elephant’s natural range. The usual technique of monitoring only small, protected areas distorts numbers because elephants move in and out of these regions, he says" If the elephant population increases within the protected area, you can not determine whether it is a real increase or whether it is due to elephants moving in because they are being poached(入侵偷猎)outside. " Plumptre says that similar problems may also affect other animal census studies that rely on indirect evidence such as nests, tracks or burrows(地洞). Why do researchers estimate elephant numbers in an area by counting dung piles
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