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某公司本期生产甲产品500件，实际耗用工时为6000小时，实际固定制造费用48000元， 单位产品的工时耗用标准为11小时。本期预算固定制造费用为40600元，预计工时为 5800小时。 要求：分别按照两差异法和三差异法计算固定制造费用差异。
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Passage 2 On an average of six times a day, a doctor in Holland practices "active" euthanasia: intentionally administering a lethal (致死的) drug to a terminally ill patient who has asked to be relieved of suffering. Twenty times a day, life-prolonging treatment is withheld or withdrawn when there is no hope that it can effect an ultimate cure. "Active" euthanasia remains a crime on the Dutch statute books, punishable by 12 years in prison. But a series of court cases over the past 15 years has made it clear that a competent physician who carries it out will not be prosecuted. Euthanasia, often called "mercy killing" is a crime everywhere in Western Europe. But more and more doctors and nurses readily admit to practicing it, most often in the "passive" form of withholding or withdrawing treatment. The long simmering euthanasia issue has lately boiled over into a, sometimes, fierce public debate, with both sides claiming the mantle of ultimate righteousness. Those opposed to the practice see themselves upholding sacred principles of respect for life, while those in favor raise the banner of humane treatment. After years on the defensive, the advocates now seem to be gaining ground. Recent polls in Britain show that 72 percent of British subjects favor euthanasia in some circumstances. An astonishing 76 percent of respondents to a poll taken last year in France said they would like the law changed to decriminalize mercy killings. Euthanasia has been a topic of controversy in Europe since at least 1936, when a bill was introduced in the House of Lords that would have legalized mercy killing under very tightly supervised conditions. That bill failed, as have three others introduced in the House of Lords since then. Reasons for the latest surge of interest in euthanasia are not hard to find. Europeans, like Americans, are now living longer. Therefore, lingering chronic diseases have replaced critical illnesses as the primary cause of death. And the euthanasists argue that every human being should have the right to "die with dignity," by which they usually mean the right to escape the horrors of a painful or degrading hospitalization (住院治疗). Most experts believe that euthanasia will continue to be practiced no matter what the law says. Which of the following statements can not be found in the passage
会计核算软件按照不同的适用范围可分为多用户会计核算软件和单用户会计核算软件。( )
ABC会计师事务所的D注册会计师作为审计项目负责人，在审计以下公司20×8年度财务报表时分别遇到以下情况： (1)甲公司20×8年12月31日销售给某客户的货物100万元，经过D注册会计师审计确定是不真实的虚构销售，经过进一步审计，注册会计师发现该事项很有可能是在总经理的授意下进行的，并发现了多笔类似的虚构销售交易事项。 (2)乙公司于20×6年5月为己公司2年期银行借款1 000万元提供担保，因己公司不能及时偿还，银行于20×8年11月向法院提起诉讼，要求乙公司承担连带清偿责任。 20×8年12月31日，乙公司在咨询律师后，根据己公司的财务状况，计提了500万元的预计负债。对上述预计负债，乙公司已在财务报表附注中进行了适当披露。截止审计工作完成日，法院未对该项诉讼做出判决。 (3)丙公司20×8年度由于库管人员度假，所以存货无法监盘，但是注册会计师注意到该公司属于是服务性企业，存货期末余额为10万元，占资产总额的比例为5%。 (4)丁公司于20X8年末由于总经理贪污，成立了新的管理层，继任总经理以刚上任不了解以前年度情况为由；拒绝签署20×8年度已审财务报表和提供管理层声明书。 (5)戊公司20×8年由于行业政策变化，财政部专门出台了新的固定资产核算办法，戊公司根据新的固定资产核算办法对固定资产进行了追溯调整，并在财务报表附注中予以披露。 要求：假定上述情况对各被审计单位20×8年度财务报表的影响都是重要的，且各被审计单位均拒绝接受D注册会计师提出的审计处理建议(如有)。在不考虑其他因素影响的前提下，请分别针对上述5种情况，判断D注册会计师应对20×8年度财务报表出具何种类型的审计报告，并简要说明理由。
Strange things happen to time when you travel, because the earth is divided into twenty-four time zones, and one hour separate. You can have days with more or fewer than twenty-four hours, and weeks with more or fewer than seven days. If you make a five-day trip across the Atlantic Ocean, your ship enters a different time zone every day. As you enter each zone, the time changes one hour. Traveling west, you set your clock back; traveling east, you set it ahead. Each day of your trip has either twenty-five or twenty-three hours. If you travel by ship across the Pacific, yon cross the international date line. By agreement, this is the point where a new day begins. When you cross the line, you change your calendar one full day, backward or forward. Traveling east, today becomes yesterday; traveling west, it is tomorrow. The difference in time between zones is______.
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