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简述国际货运代理的含义。
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1．你认为在研究生学习阶段是选择一个好的学校重要还是选择一个好的专业重要2．你的理由是什么
This summer, for the first time, Emory College let freshmen pick their own roommates in an online roommate-selection system that works on the same principles as computer dating. Students, using screen names to hide their identities, posted profiles of themselves detailing personality attributes, work habits, music and food preferences, and answers to questions like whether they hoped to "do almost everything" with their roommate or "lead separate but compatible lives. " Roommate-matching is a summer ritual that plunges college housing offices into the most intimate realm of sleep patterns, cleaning habits, and noise tolerance. Online matching is on the cutting edge. Housing officials at Emory, in Atlanta, say they expect that letting students pick their own roommates will increase the likelihood of compatibility. And there’s little risk of hurt feelings if the e-mail exchanges do not lead to a match, since the initial round of contacts is done under screen names. Several studies have shown that roommates have an impact on the attitudes and social behavior of those they live with. And one recent study found that a roommate’s academic performance has a small, but statistically significant, effect on the other roommate’s grade-point average. Other studies, however, did not find that effect. The business of assigning roommates varies widely across the country. At Davidson College, the housing staff sort every freshman with careful hand-selection. The Davidson philosophy is that roommates should be as similar as possible, while halls should be as diverse as possible. "We had a match that seemed perfect, until we discovered that one was a cattle rancher’s son and the other was a vegan (绝对素食者) ," said Ms. Kromm. "They should definitely meet, on the same hall. But we didn’t want to put them in the same room. " Occasionally, an incoming student asks to be paired with an Asian, or says she might not be able to get along with a Republican. In such cases, Ms. Kromm will remind them that Davidson does not accept roommate preferences based on race, ethnicity, and religion. Davidson’s care in matching pays off. " By Christmas last year, we had only four requests for roommate changes out of 480 students. " No one knows whether computer-matching works as well. But at Emory, so far, student reaction seems to be telling something: the online system is overwhelmed with clicks. If e-mail exchanges between students fail to find a match, the students involved ______.
Michael, an American professional basketball player, is considered by many to be the greatest player in basketball history. The 6 feet 6 inches shooting guard first became known as an (61) individual scorer, but as he matured as a player he (62) a more team-oriented approach to the game. Jordan led the Chicago Bulls to six National Basketball Association (NBA) championships. His widespread (63) fans helped make basketball one of the world’s most popular (64) sports. Michael Jordan was born in Brooklyn, New York, the fourth of five children born to the family. Long before his basketball (65) emerged, young Michael liked to play baseball with his father. As a teenager, Jordan became (66) in North Carolina for his baseball skills, and he was named most (67) player after his team won the state championship. When Jordan joined the NBA in 1984, basketball’s popularity was already (68) . But observers believe that Jordan was the (69) force that kept basketball’s appeal fresh. The Bulls’ (70) of the NBA under Jordan’s leadership captured the imagination of many people, and his athletic skills, and (71) drive created new basketball fans as few other players have. Jordan’s popularity has spread well (72) scoring titles, championships, and other aspects of the NBA. He has become one of the most-recognized individuals in the world. Jordan has been especially (73) in the sportswear industry, (74) Nike’s introduction of the famous line of Air Jordan basketball shoes in 1984. The partnership between Jordan and Nike became (75) successful that, before the 1997-98 season, Nike created a separate business unit known as the JORDAN brand to market footwear and apparel that Jordan himself helped design.
大华股份有限公司(以下简称大华公司)2003年的财务会计报告已经交由某会计师事务所进行审计，该事务所的会计师在审计时发现，大华公司营业收入中总计有120万元的销售收入是该公司2003年12月31日之前开具销售发票，而于2004年2月10日才办理产品出库手续的；另外发现公司在2003年3月发生一次火灾，造成约20万元(假设不考虑增值税的影响)的货物毁损，由于该批货物已经向保险公司投保，因此基本确定能收到保险公司的保险赔偿款10万元，保险公司的赔偿款到2003年12月31日仍未收到，为此大华公司在2003年度的会计报表中确认了一项20万元的支出(假设不考虑增值税的影响)，已知该公司2003年度的净利润为2 000万元。 假设除上述业务外，会计师事务所在涉及大华公司财务状况、经营成果或现金流量等所有重大方面没有发现明显虚假问题，上述交易的结果和金额对大华公司当年净损益的影响有限。 要求： (1)上述120万元的销售收入能否确认为2003年度的销售收入说明理由。 (2)大华公司对货物毁损造成的20万元损失的会计处理是否正确说明理由。如果错误，请做出正确的会计处理。 (3)大华公司对上述业务进行如此会计处理的动机是什么 (4)如果你是一名注册会计师，你对大华公司的财务会计报告做出何种审计意见
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