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建立下表科目,并装入期初余额 期初余额表 科目编号 科目名称 借方余额 贷方余额 1001 库存现金 34000 1002 银行存款 109400 100201 工行存款 16600 1131 应收款账 25000 1243 库存商品 30000 1221 包装物 30000 1603 在建工程 2121 应付账款 20000 3101 实收资本 25000 5101 主营业务收入 100000 5502 管理费用 6601 销售费用 83400 合计 228400 228400

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In America and Europe magazine publishers have a common headache: total circulation is either flat or declining slightly as people devote more time to the internet, and an ever greater share of advertising spending is going online. Magazine units are mostly a drag on growth for their parents. Time Inc, the world’ s biggest magazine company, has to fend off rum ours that its parent, Time Warner, will sell it. People in the industry expect that Time Warner will soon sell IPC Media, its British magazine subsidiary. The business model for consumer magazines is under pressure from several directions at once, both online and off. Magazines have become more expensive to launch, and the cost of attracting and keeping new subscribers has risen. In America newsstand sales have been worryingly weak, partly because supermarkets dominate distribution and shelf-space is in short supply. The internet’s popularity has hit men’s titles the hardest. FHM, the flagship "lads" magazine of Emap—a British media firm, for instance, lost a quarter of its circulation in the year to June. Not long ago consumer magazines were Emap’s prize asset, but slowing growth from the division contributed to the company’s decision to put itself up for sale. Men’s magazines are in trouble in most developed-world markets as people have quickly switched from magazines to online services. There are good reasons why magazine owners should not feel pessimistic, however. For readers, many of the pleasing characteristics of magazines—their portability and glossiness, for instance— cannot be matched online. And magazines are not losing younger readers in the way that newspapers are. According to a study by the digital arm of Ogilvy Group, appetite for magazines is largely unchanged between older "baby boomers" and young "millennials". On the advertising side, magazines are faring much better than newspapers, which are losing big chunks of revenue as classified advertising shifts online. Advertisers like the fact that in many genres, such as fashion, readers accept and value magazine ads and even consider them part of the product. Unfortunately, magazine publishers have been slow to get onto the internet. "Eighteen months ago the internet was something they worried about after 4pm on Friday," says Peter Kreisky, a consultant to the media industry, "but now it’s at the heart of their business model. " To their credit, however, big magazine firms are doing far more than reproducing their print products online. They offer people useful, fun services online—Lagardere’ s Car and Driver website, for instance, offers virtual test drives, and Better Homes and Gardens online has a 3D planning tool to help people redesign their homes. When going onto the internet, big magazines______.

A. have changed their business model completely
B. are making use of internet flexibly
C. are taking prompt actions
D. have turned their products into online version

女性,56岁,曾患过急性前壁心肌梗死,今天在去商店的路上突然摔倒,呼之不应,触摸大动脉搏动消失,呼吸停止,瞳孔散大,面色发绀。 在实施基本生命支持中,其口对口人工呼吸与心脏按压的比例是

A. 15:2
B. 2:15
C. 1:5
D. 5:1
E. 1:15

(每题的备选项中,只有1个最符合题意)某公司工业厂房,结构类型为3层现浇钢筋混凝土框架结构,柱网尺寸9000mm×9000mm。在主体结构施工中,框架柱纵向受力钢筋的连接方式按设计要求全采用电渣压力焊接连接;现浇钢筋混凝土结构模板的拆除,项目经理根据以往经验,要求1d后拆除梁侧模和楼板底模,3d后拆除框架梁底模,以加快模板的周转。 钢筋机械连接通常适用的钢筋级别为HRB335、HRB400和RRB400钢筋最小直径宜为()。

A. 14mm
B. 15mm
C. 16mm
D. 18mm

In America and Europe magazine publishers have a common headache: total circulation is either flat or declining slightly as people devote more time to the internet, and an ever greater share of advertising spending is going online. Magazine units are mostly a drag on growth for their parents. Time Inc, the world’ s biggest magazine company, has to fend off rum ours that its parent, Time Warner, will sell it. People in the industry expect that Time Warner will soon sell IPC Media, its British magazine subsidiary. The business model for consumer magazines is under pressure from several directions at once, both online and off. Magazines have become more expensive to launch, and the cost of attracting and keeping new subscribers has risen. In America newsstand sales have been worryingly weak, partly because supermarkets dominate distribution and shelf-space is in short supply. The internet’s popularity has hit men’s titles the hardest. FHM, the flagship "lads" magazine of Emap—a British media firm, for instance, lost a quarter of its circulation in the year to June. Not long ago consumer magazines were Emap’s prize asset, but slowing growth from the division contributed to the company’s decision to put itself up for sale. Men’s magazines are in trouble in most developed-world markets as people have quickly switched from magazines to online services. There are good reasons why magazine owners should not feel pessimistic, however. For readers, many of the pleasing characteristics of magazines—their portability and glossiness, for instance— cannot be matched online. And magazines are not losing younger readers in the way that newspapers are. According to a study by the digital arm of Ogilvy Group, appetite for magazines is largely unchanged between older "baby boomers" and young "millennials". On the advertising side, magazines are faring much better than newspapers, which are losing big chunks of revenue as classified advertising shifts online. Advertisers like the fact that in many genres, such as fashion, readers accept and value magazine ads and even consider them part of the product. Unfortunately, magazine publishers have been slow to get onto the internet. "Eighteen months ago the internet was something they worried about after 4pm on Friday," says Peter Kreisky, a consultant to the media industry, "but now it’s at the heart of their business model. " To their credit, however, big magazine firms are doing far more than reproducing their print products online. They offer people useful, fun services online—Lagardere’ s Car and Driver website, for instance, offers virtual test drives, and Better Homes and Gardens online has a 3D planning tool to help people redesign their homes. Which of the following is true of magazines’ current situation

A. Magazines face pressures from the Internet only.
B. Magazines need to spend more on the marketing.
C. Most readers of magazines are attracted to online services.
D. Newsstand in America plays a major role in magazine sales.

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