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学者A写了一篇论文，但还没有发表，学者B发现后便据为己有，则学者B没有侵犯学者A的著作权。( )
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甲企业2009年12月1日的有关资料如下： (1)部分科目余额如下表所列(单位：元) 科目名称 借方余额 贷方余额 科目名称 借方余额 贷方余额 应收账款 486100 坏账准备 5600 原材料 261000 生产成本 165400 周转材料 94000 工程物资 75000 库存商品 1455000 预收账款 1200000 委托加工物资 63600 长期借款 8000000 (2)部分债权债务明细科目余额如下： ①应收账款——A公司(借方)479700元；应收账款——B公司(借方)23400元。 应收账款——C公司(贷方)17000元。 ②预收账款——D公司(贷方)1200000元。 (3)长期借款2笔，余额及期限如下： ①由工商银行借入3000000元，期限从2008年7月1日至2012年7月1日。 ②由建设银行借入5000000元，期限从2006年4月1日至2010年3月31日。 (4)2009年12月甲企业发生以下交易或事项： ①持银行汇票购买材料，取得的增值税专用发票注明：价款400000元，增值税68000元。材料随即验收入库，企业存货按实际成本计价核算。 ②转销无法收回的B公司原欠付货款23400元。 ③向F公司销售商品，开出的增值税发票注明：价款1500000元，增值税255000元，货已发出。该批商品的实际成本为1000000元。公司已于上月预收货款1200000元，余款尚未结清。 ④计提固定资产折旧，其中：行政管理部门在用固定资产应提折旧150000元，在建工程使用的固定资产应提折旧20000元。行政管理部门在用固定资产折旧额中含15000元公司为其高级管理人员免费提供的轿车的折旧费。 ⑤分配工资费用，其中企业行政管理人员工资210000元，在建工程人员工资60000元。 ⑥计提应计入在建工程成本的长期借款利息100000元。 ⑦计提坏账准备25000元，且企业坏账准备均为应收账款所计提。 ⑧企业拥有的，按公允价值模式计量的投资性房地产账面价值为2560000元，公允价值为2720000元。 [要求](1)根据资料(4)编制甲企业2009年12月有关交易或事项的会计分录。 (2)计算甲企业2009年12月31日资产负债表中“应收账款”、“存货”、“预收账款”和“长期借款”项目应填列金额。
Man: Mr. Brown asked me to tell you that he’s sorry, and he can’t come to meet you in person. He’s really too busy to make the trip. Woman: That’s OK. I’m glad you’ve come in his place. Question: What do we learn from the conversation
New technology links the world as never before. Our planet has shrunk. It’s now a "global village" where countries are only seconds away by fax or phone or satellite link. And, of course, our ability to benefit from this high-tech communications equipment is greatly enhanced by foreign language skills. Deeply involved with this new technology is a breed of modern businesspeople who have a growing respect for the economic value of doing business abroad. In modern markets, success overseas often helps support domestic business efforts. Overseas assignments are becoming increasingly important to advancement within executive ranks. The executive stationed in another country no longer need fear being "out of sight and out of mind. " He or she can be sure that the overseas effort is central to the company’s plan for success, and that promotions often follow or accompany an assignment abroad. If an employee can succeed in a difficult assignment overseas, superiors will have greater confidence in his or her ability to cope back in the United States where cross-cultural considerations and foreign language issues are becoming more and prevalent (普遍的). Thanks to a variety of relatively inexpensive communications devices with business applications, even small businesses in the United States are able to get into international markets. English is still the international language of business. But there is an eve-ggrowing need for people who can speak another language. A second language isn’t generally required to get a job in business, but having language skills gives a candidate the edge when other qualifications appear to be equal. The employee posted abroad who speaks the country’s principal language has an opportunity to fast forward certain negotiations, and can have the cultural insight to know when it is better to move more slowly. The employee at the home office who can communicate well with foreign clients over the telephone or by fax machine is an obvious asset to the firm. In this passage, "out of sight and out of mind" (Lines 2～3, Par
一份问卷通常由三部分组成。( )
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