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甲公司期末进行财产清查时，发现如下情况：①现金盘盈8500元，原因待查。②将查明现金盘盈属于多收乙公司的货款，报经有关部门批准将给予退回。③原材料盘亏3100元，原因待查。④经查明，原材料盘亏属于正常损失，报经有关部门批准后进行会计处理。⑤盘盈一台未入账的设备，该设备市场价格为65000元，估计的新旧程度为9成新。 资料⑤中作为前期会计差错计入“以前年度损益调整”账户的金额为（ ）元。
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已知“预付账款”账户本期借方发生额为5400元，贷方发生额为3000元。期末借方余额8000元，则期初余额为（ ）元。
How does food affect mood and mind The answer may lie in the chemistry of the brain and nervous system. Molecules calledneurotransmitters(神经传递素) are chemical messengers. They carry a nerve impulse across the gap between nerve cells. The release of neurotransmitter molecules from one neuron and their attachment to receptor sites on another keep a nerve impulse moving.Nerve impulses carry messages from the environment to the brain, for example, the pain you feel when youstub(踢碰) your toe. They also carry messages in the other direction, from the brain to the muscles. That"s why you back away from the obstacle that initiated the pain signal and exclaim, "Ouch!""Many neurotransmitters are built from the foods we eat," says neuroscientist Eric Chudler of the University of Washington. Too little or too much of a particular nutrient in the diet can affect their production, Chudler says. For example, tryptophan from foods such as yogurt, milk, bananas, and eggs is required for the production of the neurotransmitter serotonin. Phenylalanine from beets, almonds, eggs, meat, and grains goes into making the neurotransmitter dopamine.Dozens of neurotransmitters are known; hundreds may exist. Their effects depend on their amounts and where they work in the brain. The neurotransmitter serotonin, for example, is thought to produce feelings of calmness, relaxation, and contentment. Drugs that prevent it from being taken again (into the neuron that released it) are prescribed to treat depression. In at least some healthy, nondepressed people, carbohydrate foods seem to enhance serotonin production and produce similar effects. "It is the balance between different neurotransmitters that helps regulate mood," Chudler says.Proper nutrition may also enhance brainpower. Choline is a substance similar to the B vitamins. It"s found in egg yolks, whole wheat, peanuts, milk, green peas, liver, beans, seafood, and soybeans. The brain uses it to make the neurotransmitter acetylcholine. To test the effects of choline on memory and learning, researchers at the Massachusetts Institute of Technology gave memory tests to college students before increasing the amount of choline in their subjects" diets. Later, they retested. On the average, memories were better, and the students learned a list of unrelated words more easily.
Like a needle climbing up a bathroom scale, the number keeps rising. In 1991, 15% of Americans wereobese(配胖的); by 1999, that proportion had grown to 27%. Youngsters, who should have age and activity on their side, are growing larger as well: 19% of Americans under 17 are obese. Waistbands have been popping in other western countries too, as physical activity has declined and diets have expanded. By and large, people in the rich world seem to have lost the fight againstflab(松弛).Meanwhile, poorer nations have enjoyed some success in their battles against malnutrition and famine. But, according to research presented at the annual meeting of the American Association for the Advancement of Science, it is more a case of being out of the frying pan and into the fire. The most striking example actually in the poor world comes from the Pacific islands, home of the world"s most obese communities. In 1966, 14% of the men on this island were obese while 100% of men under the age of 30 in 1996 were obese.This increase in weight has been uneven as well as fast. As a result, undernourished and over-nourished people frequently live cheek byjowl(面颊 ). The mix can even occur within a single household. A study of families in Indonesia found that nearly 10% contained both the hungry and the fat. This is a mysterious phenomenon, but might have something to do with people of different ages being given different amounts of food to eat.The prospect of heading off these problems is bleak. In many affected countries there are cultural factors to contend with, such as an emphasis on eating large meals together, or on food as a form of hospitality. Moreover, there is a good measure of disbelief on the part of policymakers that such a problem could exist in their countries. Add to that reluctance on the part of governments to spend resources on promoting diet and exercise while starvation is still a real threat, and the result is a recipe for inaction. Unless something is done soon, it might not be possible to turn the clock back.
In a step that should help make the Internet safer for consumers, anti-virus giant Symantec on Wednesday will introduce a protection system designed to anticipate new ill-meaning programs that try to steal onto your computer.For decades, anti-virus protection has worked by reacting to new ill-meaning programs. Researchers rush to identify bad code, then create and distribute filters for it. But cybercriminals have got so fast at escaping the latest filters that protection often comes too late.Symantec"s new system, called Quorum, continuously predicts whether any new program that attempts to run on your PC is good or bad. It then takes steps to isolate the bad code. "We"re closing a major gap the bad guys have been using to deriver their ill-meaning software," says Rowan Trollope, senior vice president of consumer products.Symantec becomes the fourth major anti-virus firm—and the largest—to add predictive capabilities to traditional reactive anti-virus systems. Since February, McAfee, Panda Security and Trend Micro have introduced similar predictive technologies.Computer infections most often spread when a PC user clicks on an altered Web link that arrives in an e-mall or social-network message, or appears in search results for questions on Google, Bing and Yahoo Search. What"s more, millions of lawful Web pages—unknowingly altered by hackers—can also infect a PC during a page visit.Cybercriminals use infected PCs to spread junk e-mails, steal data and hijack online banking accounts. Infections can change hourly, forcing anti-virus firms to create and deliver thousands of filters each day. "The amount of ill-meaning software produced today has required all of us to change the approach we take in combating it," says Trend Micro senior manager Jon Clay. Trend began offering predictive protection to business customers in May. A consumer version is due next year."There is a natural evolution taking place," says Mike Gallagher, chief technology officer for McAfee, which roiled out its Artemis system for consumers and businesses in February.Symantec introduces Quorum in its new Norton Internet Security 2010 system for consumers priced at $70 for a one-year subscription; McAfee"s consumer subscription is priced similarly. Panda Security"s free consumer version of its Panda Cloud anti-virus product has been out since April.
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