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Passage Two Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose (61) is reasonably expected to require the use of existing resources properly classified as current (62) , or the creation of other current liabilities. This definition of current liabilities emphasizes a short-term creditor’s claim to working capital rather than to the due date for (63) purposes. Accounts payable, dividends payable, salaries payable, and taxes payable are examples of current liabilities. Liabilities which are not current liabilities are (64) as noncurrent or long-term liabilities. Bonds payable and mortgages payable are examples of (65) liabilities.
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Passage 2 The balance of payments is a statistical record of all the economic transaction between residents of the reporting country and residents of the rest of the world during a given time period. The usual reporting period for all the statistics included in the accounts is a year. A good or bad set of figures can have an influential effect on the exchange rate and can lead policy makers to change the content of their economic policies. Deficits may lead to the government raising interest rate or reducing public expenditure to reduce imports. Alternatively, deficits may lead to calls for protection against foreign imports or capital controls to defend the exchange rate. A key definition that needs to be resolved at the outset is that of a domestic and foreign resident. It is important to note that citizenship and residency are not necessarily the same thing from the viewpoint of the balance of payments statistics. The term residents comprises individuals, households, firms and the public authorities. There are some problems that arise with respect to the definition of a resident. Multinational corporations are by definition resident in more than one country. For the purposes of balance-of-payments reporting, the subsidiaries of a multinational are treated as being a resident in the country in which they are located even if their shares are actually owned by domestic residents. Another problem concerns the treatment of international organizations such as the International Monetary Fund, the World Bank and the United Nations. These institutions are treated as being foreign residents even though they may actually be located in the reporting country. For example although the International Monetary Fund is located in Washington, contributions by the US government to the Fund are included in the US balance-of-payments statistics because they are regarded as transactions with a foreign resident. Tourists are regarded as being foreign residents if they stay in the reporting country for less than one year. The criterion for a transaction to be included in the balance of payments is that it must involve a transaction between a resident of the reporting country and a resident from the rest of the world. Purchases and sales between residents from the same country are excluded. What is the balance of payments
President Bush has once again started speaking out for comprehensive immigration reform, and a draft plan to rally Republican senators on the issue is circulating just as Congressional hearings on the issue approach. Members of Congress recognize that voters are looking for real reform that rests on resolute, effective enforcement of our immigration laws.The only serious legislative proposal on the table offers such enforcement, because it focuses on making employers accountable for their hiring practices. To that end, the bill incorporates lessons learned from the largest immigration enforcement operation ever undertaken. Last December, Department of Homeland Security agents descended on meat processing plants run by Swirl & Company in six states, arresting more than 1,200 unauthorized workers.The arrests were astonishing because Swift participates in Basic Pilot, a voluntary Department of Homeland Security program that allows employers to electronically verify the work eligibility of newly hired workers against department and Social Security databases. The program is seen as the precursor for a verification system that would become mandatory with comprehensive immigration reform. Since Swirl was using the department’s system, how did it end up with illegal workersThe Basic Pilot program has a fatal flaw, which is that it requires only electronic verification of employment qualification. An effective program should also insist on tamper-proof identification documents for job-seekers, incorporating biometrics like digital photographs and fingerprints to prove identity. Only then would it be possible to establish not only that job applicants are authorized to work, but also that they are who they say they are. Otherwise, valid Social Security numbers can be presented to employers, and Basic Pilot will verify them, but the numbers may not belong to the workers who present them.To insist on secure documents with biometric identifiers is not a call for a national ID. Green cards, temporary work permits and passports are secure and reliable for hiring purposes. Adding Social Security cards to this list, establishing a single standard for their security features, and replacing old cards over a designated period would resolve the problem on a national scale.Only then would employers be able to comply reliably with verification requirements as the basis for sound enforcement and, by extension, border control. Legal immigrants and American citizens could prove their identities and qualifications to work without facing discrimination based on appearance or language. Scarce enforcement resources could be spent on apprehending real criminals and addressing national security threats. And a new system of enforcement would at last have a chance to win back public confidence in the nation’s immigration policies. After more than 20 years of failed efforts, Congress must not bake half a loaf. Secure biometric Social Security cards are an essential ingredient in any comprehensive immigration reform. Which of the following cannot be led by an effective comprehensive immigration reform（）
【问题1】简述多媒体广告的需求分析过程。
【问题3】简述多媒体广告屏幕布局的设计原则。
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