题目内容
What impact can mobile phones have on their users’ health Many people worry about the supposed ill effects caused by radiation from handsets and base stations, (1) the lack of credible evidence of any harm. But evidence for the beneficial effects of mobile phones on health is rather more (2) Indeed, a systematic review (3) out by Rifat Atun and his colleagues at Imperial College, rounds up 150 (4) of the use of text-messaging in the (5) of health care. These uses (6) three categories: efficiency gains; public-health gains; and direct benefits to patients by (7) text-messaging into treatment regimes.Using texting to (8) efficiency is not profound science, but big savings can be achieved. Several (9) carried out in England have found that the use of text-messaging reminders (10) the number of missed appointments with family doctors by 26-39%, and the number of missed hospital appointments by 33-50%. If such schemes were (11) nationally, this would translate (12) annual savings of ￡256-364 million.Text messages can also be a good way to deliver public-health information, particularly to groups (13) are hard to reach by other means. Text messages have been used in India to (14) people about the World Health Organization’s strategy to control lung disease. In Iraq, text messages were used to support a (15) to immunize nearly 5 million children (16) paralysis.(17) , there are the uses of text-messaging as part of a treatment regime. These involve sending reminders to patients to (18) their medicine, or to encourage accordance with exercise regimes. However, Dr. Rifat notes that the evidence for the effectiveness of such schemes is generally (19) , and more quantitative research is (20) 9（）
查看答案
搜索结果不匹配？点我反馈
更多问题
AA股份有限公司(以下简称AA公司)系工业生产企业，为增值税一般纳税人，适用的增值税税率为17%，所得税税率为25%。AA公司采用实际成本对发出材料进行日常核算。期末存货采用成本与可变现净值孰低计价，按单个存货项目计提存货跌价准备。假定在本题核算时，AA公司和BB公司均不考虑增值税以外的其他税费。AA公司2008年和2009年发生如下交易或事项： (1) 2008年3月10日，AA公司从子公司P公司购入一台不需安装的甲设备用于生产新产品，取得的增值税专用发票上注明设备买价为100万元(不含增值税额)、增值税进项税额为17万元。AA公司以银行存款支付运杂费及途中保险费3万元。购入的设备采用年限平均法计提折旧，预计使用年限为5年，无残值。 (2) 2008年12月31日，甲设备的可收回金额为86.4万元，此时预计设备尚可使用年限为4年。 (3) 2009年4月20日，因新产品停止生产，AA公司不再需要甲设备。AA公司将甲设备与CC公司的一批A材料进行交换，换入的A材料用于生产B产品。双方商定设备的公允价值为80万元，换入原材料的发票上注明的材料价款为60万元，增值税额为10.2万元，AA公司收到补价9.8万元。AA公司的总经理为CC公司的董事。 (4) 由于市场供需发生变化，AA公司决定停止生产B产品。2009年6月30日，按市场价格计算的该批A材料的价值为60万元(不含增值税额)。销售该批A材料预计发生销售费用及相关税费为3万元。该批A材料在6月30日仍全部保存在仓库中。2009年6月30日前，该批A材料未计提跌价准备。 (5) 按购货合同规定，AA公司应于2009年7月2日前付清所欠BB公司的购货款100万元(含增值税额)。AA公司因现金流量严重不足，无法支付到期款项，经双方协商于2009年7月5日进行债务重组。债务重组协议的主要内容如下： ①AA公司以上述该批A材料抵偿所欠BB公司的全部债务，该批A材料的公允价值为70万元，计税价格等于公允价值； ②如果AA公司2009年7月至11月实现的利润总额超过200万元，则应于2009年12月10日另向BB公司支付10万元现金。估计AA公司2009年7月至11月实现的利润总额很可能超过200万元。BB公司为增值税一般纳税人，适用的增值税税率为17%。BB公司对该项应收账款已计提坏账准备20万元；接受的A材料作为原材料核算。 (6) 2009年7月6日，AA公司将该批A材料运抵：BB公司，双方已办妥该债务重组的相关手续。在此次债务重组之前AA公司尚未领用该批A材料。BB公司属于AA公司的合营企业。 (7) AA公司2009年7月至11月实现的利润总额为210万元。 [要求] 编制BB公司债务重组相关的会计分录。
AA股份有限公司(以下简称AA公司)系工业生产企业，为增值税一般纳税人，适用的增值税税率为17%，所得税税率为25%。AA公司采用实际成本对发出材料进行日常核算。期末存货采用成本与可变现净值孰低计价，按单个存货项目计提存货跌价准备。假定在本题核算时，AA公司和BB公司均不考虑增值税以外的其他税费。AA公司2008年和2009年发生如下交易或事项： (1) 2008年3月10日，AA公司从子公司P公司购入一台不需安装的甲设备用于生产新产品，取得的增值税专用发票上注明设备买价为100万元(不含增值税额)、增值税进项税额为17万元。AA公司以银行存款支付运杂费及途中保险费3万元。购入的设备采用年限平均法计提折旧，预计使用年限为5年，无残值。 (2) 2008年12月31日，甲设备的可收回金额为86.4万元，此时预计设备尚可使用年限为4年。 (3) 2009年4月20日，因新产品停止生产，AA公司不再需要甲设备。AA公司将甲设备与CC公司的一批A材料进行交换，换入的A材料用于生产B产品。双方商定设备的公允价值为80万元，换入原材料的发票上注明的材料价款为60万元，增值税额为10.2万元，AA公司收到补价9.8万元。AA公司的总经理为CC公司的董事。 (4) 由于市场供需发生变化，AA公司决定停止生产B产品。2009年6月30日，按市场价格计算的该批A材料的价值为60万元(不含增值税额)。销售该批A材料预计发生销售费用及相关税费为3万元。该批A材料在6月30日仍全部保存在仓库中。2009年6月30日前，该批A材料未计提跌价准备。 (5) 按购货合同规定，AA公司应于2009年7月2日前付清所欠BB公司的购货款100万元(含增值税额)。AA公司因现金流量严重不足，无法支付到期款项，经双方协商于2009年7月5日进行债务重组。债务重组协议的主要内容如下： ①AA公司以上述该批A材料抵偿所欠BB公司的全部债务，该批A材料的公允价值为70万元，计税价格等于公允价值； ②如果AA公司2009年7月至11月实现的利润总额超过200万元，则应于2009年12月10日另向BB公司支付10万元现金。估计AA公司2009年7月至11月实现的利润总额很可能超过200万元。BB公司为增值税一般纳税人，适用的增值税税率为17%。BB公司对该项应收账款已计提坏账准备20万元；接受的A材料作为原材料核算。 (6) 2009年7月6日，AA公司将该批A材料运抵：BB公司，双方已办妥该债务重组的相关手续。在此次债务重组之前AA公司尚未领用该批A材料。BB公司属于AA公司的合营企业。 (7) AA公司2009年7月至11月实现的利润总额为210万元。 [要求] 编制AA公司购买甲设备、甲设备计提减值准备、非货币性交换和债务重组相关的会计分录。
"What’s the difference between God and Larry Ellison" asks an old software industry joke. Answer: God doesn’t think he’s Larry Ellison. The boss of Oracle is hardly alone among corporate chiefs in having a reputation for being rather keen on himself. Indeed, until the bubble burst and the public turned nasty at the start of the decade, the cult of the celebrity chief executive seemed to demand bossly narcissism, as evidence that a firm was being led by an all-conquering hero. Narcissus in Greek myth met a nasty end, of course. And in recent years, boss-worship has come to be seen as bad for business. In his management besteller, Good to Great, Jim Collins argued that the truly successful bosses were not the self-proclaimed stars who adorn the covers of Forbes and Fortune, but instead self-effacing, thoughtful, monkish sorts who lead by inspiring example. A statistical answer may be at hand. For the first time, a new study, "It’s All About Me", to be presented next week at the annual gathering of the American Academy of Management, offers a systematic, empirical analysis of what effect narcissistic bosses have on the firms they run. The authors, Arijit Chatterjee and Donald Hambriek, of Pennsylvania State University, examined narcissism in the upper echelons of 105 firms in the computer, and software industries. To do this, they had to solve a practical problem: studies of narcissism have hitherto relied on surveying individuals personally, something for which few chief executives are likely to have time or inclination. So the authors devised an index of narcissism using six publicly available indicators obtainable without the co-operation of the boss. These are: the prominence of the boss’s photo in the annual report; his prominence in company press releases; the length of his "Who’s Who" entry; the frequency of his use of the first person singular in interviews; and the ratios of his cash and non-cash compensation to those of the firm’s second-highest paid executive. Narcissism naturally drives people to seek positions of power and influence, and because great self-esteem helps your professional advance, say the authors, chief executives will tend on average to be more narcissistic than the general population. How does that affect a firm Messrs Chatterjee and Hambrick found that highly narcissistic bosses tended to make bigger changes in the use of important resources, such as research and development, or in spending and leverage; they carried out more and bigger mergers and acquisitions; and their results were both more extreme (more big wins or big losses) and more volatile than those of firms run by their humbler peers. For shareholders, that could be good or bad. Which of the following is NOT the feature of the boss’s narcissism
What impact can mobile phones have on their users’ health Many people worry about the supposed ill effects caused by radiation from handsets and base stations, (1) the lack of credible evidence of any harm. But evidence for the beneficial effects of mobile phones on health is rather more (2) Indeed, a systematic review (3) out by Rifat Atun and his colleagues at Imperial College, rounds up 150 (4) of the use of text-messaging in the (5) of health care. These uses (6) three categories: efficiency gains; public-health gains; and direct benefits to patients by (7) text-messaging into treatment regimes.Using texting to (8) efficiency is not profound science, but big savings can be achieved. Several (9) carried out in England have found that the use of text-messaging reminders (10) the number of missed appointments with family doctors by 26-39%, and the number of missed hospital appointments by 33-50%. If such schemes were (11) nationally, this would translate (12) annual savings of ￡256-364 million.Text messages can also be a good way to deliver public-health information, particularly to groups (13) are hard to reach by other means. Text messages have been used in India to (14) people about the World Health Organization’s strategy to control lung disease. In Iraq, text messages were used to support a (15) to immunize nearly 5 million children (16) paralysis.(17) , there are the uses of text-messaging as part of a treatment regime. These involve sending reminders to patients to (18) their medicine, or to encourage accordance with exercise regimes. However, Dr. Rifat notes that the evidence for the effectiveness of such schemes is generally (19) , and more quantitative research is (20) 17（）
微信支付 
支付宝支付