In the 1960s, Peru"s sugar industry was among the most efficient in the world. It was all downhill thereafter. A military government expropriated the sugar estates on the country" s north coast, turning them into government-owned co-operatives. Having peaked at 1m tonnes in 1975, output fell to 400,000 tonnes by the early 1990s. But since then the sugar industry has passed into private hands again. Over the past decade production has returned to its historic peak—and is now set to boom. The change has been gradual. The government has sold its stake in the industry in tranches. But now investors are piling in. As in other parts of South and Central America they are attracted by higher prices for sugar because of its use for ethanol. Industry sources predict that land under sugar will expand by 10,000 hectares (25,000 acres) a year, more than doubling output over the next decade. That would turn Peru into an exporter—though not on the scale of Brazil or Colombia. Last year, local investors secured a controlling stake in Casa Grande, the largest sugar plantation. Bioterra, a Spanish company, plans a $ 90m ethanol plant nearby. Maple, a Texas company, has bought 10,600 hectares of land in the northern department of Piura. Its plans call for an investment of $120m and ethanol production of 120m litres a year. Brazilian and Ecuadorean investors are also active. Part of the attraction is that Peru has signed a free-trade agreement with the United States. Provided that it can satisfy the concerns of the new Democratic-controlled Congress in Washington D. C., about the enforcement of labour rights, this agreement should be approved later this year. It would render permanent existing trade preferences under which ethanol from Peru can enter the United States dutyfree. By contrast, ethanol exported from Brazil, the world"s biggest producer, must pay a tariff of 54 cents a gallon. Two harsh realities might sour these sweet dreams. Colombia, Central America and the Dominican Republic all enjoy similar preferences and have similar plans. Colombia already produces 360m litres a year of ethanol, much of it for export. The second question is whether sugar—a thirsty crop—is the best use of Peru"s desert coastal strip, with its precarious water supply. One of the country"s achievements of the past decade has been the private sector"s development of new export crops. It would be ironic if these businesses were threatened by sugar"s privatisation. What information does not provide in the first paragraph
A. Peru"s sugar industry was very successful in 1960s.
B. Some sugar estates on the country"s north coast used to be government-owned.
C. During the period of government owned, the sugar industry underwent a period of development.
D. There must be revolutions in 1960s.
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2014年7月,甲公司当月应发工资1000万元,其中:生产部门生产工人个资600万元,生产部门管理人员工资100万元,管理部门管理人员工资200万元,研发人员工资100万元。根据甲公司所在地政府规定,甲公司应当按照职工工资总额的10%、8%、2%和1.5%计提并缴存医疗保险费、住房公积金、工会经费和职工教育经费。根据上述资料,不考虑其他因素影响,下列有关货币性薪酬的会计处理,不正确的是______。
A. 计入生产成本的职工薪酬为729万元
B. 计入制造费用的职工薪酬为121.5万元
C. 计入研发支出的职工薪酬为121.5万元
D. 确认应付职工薪酬为1000万元
因M产品在使用过程中产生严重的环境污染,甲公司自2014年12月31日起停止生产该产品,当日M产品库存为零。生产M产品的机器设备为甲公司于2012年1月1日以经营租赁方式租入,租期5年,甲公司与租赁公司签订不可撤销的租赁合同,年租金为120万元。 假定合同规定,如果甲公司提前退租,不需要支付剩余年限的租金,但需要支付违约金总额为100万元。该事项对甲公司2014年度利润总额的影响为______。
A. -360万元
B. -120万元
C. -220万元
D. 0
Our ape-men forefathers had no obvious natural weapons in the struggle for【1】in the open. They had neither the powerful teeth nor the strong claws of the big cats. They could not【2】with the bear, whose strength, speed and claws【3】an impressive " small fire" weaponry. They could not even defend themselves【4】running swiftly like the horses, zebras or small animals. If the ape-men had attempted to compete on those terms in the open, they would have been【5】to failure and extinction. But they were【6】with enormous concealed advantages of a kind not possessed by any of their competitors. In the search【7】the pickings of the forest, the ape-men had【8】efficient stereoscopic vision and a sense of color that the animals of the grasslands did not【9】. The ability to see clearly at close range permitted the ape-men to study practical problems in a way that lay far【10】the reach of the original inhabitants of the grassland. Good long-distance sight was【11】another matter. Lack of long-distance vision had not been a problem for forest-dwelling apes and monkeys because the【12】the viewpoint, the greater the range of sight-so【13】they had had to do was climb a tree. Out in the open, however, this simple solution was not【14】. Climbing a hill would have helped, but in many places the ground was flat. The ape-men【15】the only possible solution. They reared up as high as possible on their hind limbs and began to walk【16】. This vital change of physical position brought about considerable disadvantages. It was extremely unstable and it meant that the already slow ape-men became【17】still.【18】, they persevered and their bone structure gradually became【19】to the new, unstable position that【20】them the name Homo erectus, upright man.
A. survival
B. hunting
C. security
D. inhabitance
2014年11月A公司与B公司签订销售合同,约定于2015年2月向B公司销售100件产品,合同价格为每件50万元。如A公司单方面撤销合同,应支付违约金1600万元。2014年末产品尚未生产,也未购买原材料,但是市场原材料价格已大幅上升,导致该产品的成本上升至每件60万元。A公司的所得税税率为25%,假定税法规定,上述合同损失可于实际发生时税前扣除。下列关于A公司2014年末的会计处理的表述中,正确的是______。
A. 确认预计负债1000万元
B. 确认预计负债1600万元
C. 计提存货跌价准备1000万元
D. 计提存货跌价准备1600万元