基本生产车间固定资产折旧费应直接计入产品生产成本。
A. 对
B. 错
Even Intelligent People Can Fail1.The striking thing about the innovators who succeeded in making our modern world is how often they failed.Turn on a light,take a photograph,watch TV,search the web,jet across the Pacific Ocean,talk on a cellphone(手机).The innovators who left us these things had to find the way to success through a maze(错综复杂)of wrong tarns.2.we have just celebrated the 125th anniversary of American innovator Thomas Edison’s success in heating a thin line to white.hot heat for 14 hours in his lab in New Jersey,US.He did mat on October 22.1879.and followed up a month later by keeping a thread of common cardboard alight(点亮着的)in an airless space for 45 hours.Three years later he went on t0 light up half a square mile of downtown Manhattan,even though only one of the six power plants in his design worked when he tamed it on,on September 4,1882.3.“Many of 1ife’s failures.”the supreme innovator said.“are people who did not realize how close they were to Success when they gave up”Before that magical moment in October 1879. Edison had worked out no fewer than 3,000 theories about electric light,but in only two cases did his experiments work.4.No one likes failure.but the smart innovators 1earn from it Mark Gumz,the head of the camera maker Olympus America Inc,attributes some of the company’s successes in technology to understanding failure.His popular phrase is:“Y0n only fail when you quit.”5.Over two centuries.the most common quality of the innovators has been persistence That is another way of saying they had the emotional ability to keep up what they were doing.Walt Disney,the founder of Disneyland,was so broke after a succession of financial failures that he was left shoeless in his office because he could not afford the US$1.50 to get his shoes from me repair shop Pioneering car maker Henry F0rd failed with one company and was forced out of another before he developed the Model T car.6.Failure is harder to bear in today’s open.accelerated world.Hardly any innovation works the first time.But an impatient society and the media want instant success.When American music and movie master David Geffen had a difficult time.a critic said nastily that the only difference between Geffen Records(Geffen’s company)and the Titanic(the ship that went down) was that the Titanic had better music Actually,it wasn’t.After four years of losses,Geffen had 80 many hits(成功的作品)he could afford a ship as big as the Titanic an to himself. paragraph 2()
A. importance of Learning from Failure
B. Quartlity Shared by Most Innovators
C. Edison's Innovation
D. Edison's Comment on Failure
E. Contributions Made by Innovators
F. Miserries Endured by Innovators
某商业企业2000年赊销收入净额为2000万元,销售成本为1600万元;年初、年末应收账款余额分别为200万元和400万元;年初、年末存货余额分别为200万元和600万元;年末速动比率为1.2,年末现金比率为0.7。假定该企业流动资产由速动资产和存货组成,速动资产由应收账款和现金资产组成,一年按360天计算。要求:(1)计算2000年应收账款周转天数。(2)计算2000年存货周转天数。(3)计算2000年年末流动负债余额和速动资产余额。(4)计算2000年年末流动比率。
第二篇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 1ead 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 1t 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) According to Plumptre,the region over which a dung—pile census is carried out should be()
A. small enough
B. well protected.
C. carefully monitored.
D. large enough