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如果存货市场供应不充足，即使满足有关的其他基本假设条件，也不能利用经济订货量基本模型计算。( )
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What’s your earliest memory Do you remember learning to walk The birth of a sibling Nursery school Adults rarely remember events from much before kindergarten, just as children younger than 3 or 4 seldom recall any specific experiences (as distinct from general knowledge). Psychologists have floated all sorts of explanations for this “childhood amnesia”. The reductionists appealed to the neurological, arguing that the hippocampus, the brain region responsible for forming memories, doesn’t mature until about the age of 2. But the reigning theory holds that since adults do not think like children, they cannot access childhood memories. Adults are struck with grown-up “schema”, the bare bones of narratives. (46)When they riffle through the mental filing cabinet in search of fragments of childhood memories to hang on this narrative skeleton, according to this theory, they don’t find any that fit. It’s like trying to find the French word in an English index.Now psychologist Katherine Nelson of the City University of New York offers a new explanation for childhood amnesia. (47)She argues that children don’t even form lasting, long-term memories of personal experiences until they learn to use someone else’s description of those experiences to turn their own short-term, fleeting recollections into permanent memories. In other words, children have to talk about their experiences and hear others talk about them — hear Mom recount that days’ trip to the dinosaur museum, hear Dad re- member aloud their trip to the amusement park.Why should memory depend so heavily on narrative Nelson marshals evidence that the mind structures remembrances that way. (48)Children whose mothers talk about the day’s activities as they wind down toward bedtime, for instance, remember more of the day’s special events than do children whose mothers don’t offer this novelistic framework. Talking about an event in a narrative way helps a child remember it. (49)And learning to structure memories as a long-running narrative, Nelson suggests, is the key to a permanent “autobiographical memory”, the specific remembrances that form one’s life story. (What you had for lunch yesterday isn’t part of it; what you ate on your first date with your future spouse may be.)Language, of course, is the key to such a narrative. Children learn to engage in talk about the past. The establishment of these memories is related to the experience of talking to other people about them. (50)In particular, a child must recognize that a retelling — of that museum trip, say — is just the trip itself in another medium, that of speech rather than experience. That doesn’t happen until the child is perhaps four or five. By the time she’s ready for kindergarten she’ll remember all sorts of things. And she may even, by then, have learned’ not to blurt them out in public. She argues that children don’t even form lasting, long-term memories of personal experiences until they learn to use someone else’s description of those experiences to turn their own short-term, fleeting recollections into permanent memories
In 1999, the price of oil hovered around $16 a barrel. By 2008, it had (1) the $100 a barrel mark. The reasons for the surge (2) from the dramatic growth of the economies of China and India to widespread (3) in oil-producing regions, including Iraq and Nigeria’s delta region. Triple-digit oil prices have (4) the economic and political map of the world, (5) some old notions of power. Oil-rich nations are enjoying historic gains and opportunities, (6) major importers — including China and India, home to a third of the world’s population — (7) rising economic and social costs.Managing this new order is fast becoming a central (8) of global politics. Countries that need oil are clawing at each other to (9) scarce supplies, and are willing to deal with any government, (10) how unpleasant, to do it.In many poor nations with oil, the profits are being, lost to corruption, (11) these countries of their best hope for development. And oil is fueling enormous investment funds run by foreign governments, (12) some in the west see as a new threat.Countries like Russia, Venezuela and Iran are well supplied with rising oil (13) , a change reflected in newly aggressive foreign policies. But some unexpected countries are reaping benefits, (14) costs, from higher prices. Consider Germany. (15) it imports virtually all its oil, it has prospered from extensive trade with a booming Russia and the Middle East. German exports to Russia (16) 128 percent from 2001 to 2006.In the United States, as already high gas prices rose (17) higher in the spring of 2008, the issue cropped up in the presidential campaign, with Senators McCain and Obama (18) for a federal gas tax holiday during the peak summer driving months. And driving habits began to (19) , as sales of small cars jumped and mass transport systems (20) the country reported a sharp increase in riders. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.1（）
齐鲁股份有限公司（下称齐鲁公司）为上市公司，增值税税率17%，所得税税率33%，所得税采用债务法核算，2005年发生如下经济业务事项：（1）1月2日以银行存款500万元和一幢厂房对外进行投资，设立A公司，占A公司注册资本的60%（A公司为非上市公司，注册资本1亿元）。厂房原价为8300万元，已提折旧2000万元，投资各方确认的价值为5500万元。（2）1月5日将100件商品销售给B公司，按销售合同规定，每件售价87500元，售价总额（不含税，下同）为8750000元，库存商品的成本为7000000元。款项尚未收到，巳知齐鲁公司的监事在B企业中拥有15%股份。（3）1月8日齐鲁公司购买C公司股票30000000元（所占股权比例为3%），支付相关税费50000元，同月齐鲁公司将不需用设备一台从C公司换入了一批原材料和一辆汽车，同时收到补价80000元。已知设备原价为4000000元，已提折旧1656430元，公允价值2900000元，原材料公允价值为1965811.97元，接到的增值税专用发票载明的进项税额为334188.03元，汽车的公允价值为500000元（假设计税价格与公允价值一致）。（4）2月10日，齐鲁公司从母公司M公司购入生产用的设备一台，买价6300000元，货款未付，用银行存款支付运输费3600元，支付途中保险费7400元，支付安装费80000元，本月安装完毕投入使用。该固定资产按5年计提折旧，折旧方法采用年数总和法，净残值率为3%。（5）3月20日从A公司中购入库存商品，增值税专用发票上注明的价款为1000000元，增值税额为170000元，货款末支付。已知A公司库存商品账面价值为800000元；齐鲁公司购入后本年度全部未销售。（6）7月1日将无形资产（商标权）出售给B公司，取得收入5000000元，无形资产（商标权）的摊余价值为70000元，按转让收入5%计提营业税。（7）10月1日将拥有的C公司股票的50%转让给A公司，取得转让收入20000000元，假设未发生相关税费，转让收入已存入银行。（8）11月1日向A公司出售产品800件，按协议规定，每件售价95000元，合同收入为76000000元。存货账面价值为56000000元，货款已经收到。齐鲁公司当年对非关联方的销售量未达到商品总销售量的20%。A公司购入后，对外销售80%，年末时尚有20%存放于库房中。（9）12月5日，齐鲁公司通过媒体发布广告，发生广告费600000元，后经与A公司协商，由A公司承担了此笔广告费，由A公司将600000元支付给了广告公司。（10）12月25日，通过债务重组协议，M公司免除了齐鲁公司固购设备所欠债务6300000元。（11）12月31日，A公司本年实现净利润5000000元，按15%提取盈余公积。A公司所有者权益总额为105800000元，其中实收资本100000000元，资本公积800000元（此为接受非现金资产捐赠形成），盈余公积50000元，未分配利润4250000元。（12）12月31日，将长期投资形成的股权投资差额，按5年期限摊销。（13）12月31日，在将存货按单项计提跌价准备时发现，3月20日从A公司购人的库存商品1000000元，其可变现净值为750000元。[要求]（1）指出齐鲁公司与上述哪些企业存在关联方关系，并指出关系的性质。（2）对齐鲁公司2005年的上述经济业务做出账务处理。（3）指出齐鲁公司合并报表的编制范围。（4）编制2006年合并时的抵销分录，将抵销分录结果填入答案“合并抵销分录汇总表”中（金额减少用“-”号）。
In the last ten years, the Internet has opened up incredible amounts of information to ordinary citizens. But using the Internet can he like walking into a library where the books are all lying on the floor in piles. While tools like Google allow some structured search, much of the data from such searches is outdated or of questionable value. Some web enthusiasts have taken up the task of organizing information through a democratic means that only the Internet allows: an encyclopedia of the people, by the people, and completely free to copy and distribute.This ‘people’s encyclopedia’ of the Web — a free site called Wikipedia — has provided a unique solution by inviting individuals to participate in the process of rationalizing and updating web content. At the heart of this movement are wikis, web sites that allow users to directly edit any web page with one click of the mouse.Wikipedia — the largest example of these collaborative efforts — is a functioning, user-contributed online encyclopedia that has become a popular and highly regarded reference in just three years of existence. The goal of Wikipedia was to create an encyclopedia that could he shared and copied freely while encouraging people to change and improve the content. Each and every article has an “Edit this page” button, allowing anyone, even anonymous passersby, to add or delete any content on the page. It seems like a recipe for disaster and chaos, but it has produced surprisingly credible content that has been evaluated and revised by the thousands of international visitors to the site. For many, it finally realizes the original concept of World Wide Web creator Tim Berners-Lee — an online environment where people not only browse content, but freely and actively exchange information.The Wikipedia project was started by Jimmy Wales, head of Internet startup Bomis.com, after his original project for a volunteer, hut strictly controlled, free encyclopedia ran out of money and resources after two years. Editors with PhD degrees were at the helm of the project then, but it produced only a few hundred articles. Not wanting the content to languish, Wales placed the pages on a wiki website in January 2001 and invited any Internet visitors to edit or add to the collection.The site became a runaway success in the first year and gained a loyal following, generating over 20,000 articles and spawning over a dozen language translations. After two years, it had 100,000 articles, and in April 2004, it exceeded 250,000 articles in English and 600,000 articles in 50 other languages. Over 2,000 new articles are added each day across all the various languages. And according to website rankings at Alexa.com, it has become more popular than traditional online encyclopedias such as Britannica.com and is one of the top 600 most heavily visited websites on the internet. The word “languish” (Line 4, Para. 4) is closest in meaning to（）
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