题目内容
A公司为甲产品生产和销售企业，按季度对外提供中期报告。2013年第一季度、第二季度分别销售甲产品5000台、8000台。每台售价为0.4万元。对购买其产品的消费者，A公司作出如下承诺：甲产品售出后3年内如出现非意外事件造成的甲产品故障和质量问题，A公司免货负责保修(含零部件更换)。根据以往的经验，发生的保修费一般为销售额的2%～3%之间。假定A公司2013年第一、二两个季度实际发生的维修费分别为20万元、60万元；同时，假定2013年“预计负债一产品质量保证”科目年初余额为100万元。A公司的所得税税率为25%，税法规定产品保修费用于实际发生时允许税前扣除。 下列各项关于A公司2013年第一季度的有关账务处理的表述中，不正确的是______。
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______是指生态系统中一定内的生物在一定时间内所生产的有机物质积累的速率。
当前，全球所面临的重大环境问题的中心问题是______。
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. Which of the following statements is not true according to the text
下列不属于护士行为规范的是
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