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长江股份有限公司(以下称为“长江公司”)是一家生产电子产品的上市公司,为增值税一般纳税企业,期末存货采用成本与可变现净值孰低法计量。 (1)2010年12月31日,长江公司期末存货有关资料如下: 存货品种 数量 单位成本(万元) 账面余额(万元) 备注 甲产品 280台 15 4200 乙产品 500台 3 1500 丙产品 1000台 17 1700 丁配件 400件 1.5 600 用于生产丙产品 合计 8000 2010年12月31日,甲产品市场销售价格为每台13万元,预计销售费用及税金为每台0.5万元。 2010年12月31日,乙产品市场销售价格为每台3万元。长江公司已经与某企业签订一份不可撤销的销售合同,约定在2009年2月10日向该企业销售乙产品300台,合同价格为每台3.2万元。乙产品预计销售费用及税金为每台0.2万元。 2010年12月31日,丙产品市场销售价格为每台2万元,预计销售费用及税金为每台0.15万元。 2010年12月31日,丁配件的市场销售价格为每件1.2万元。现有丁配件可用于生产400台丙产品,用丁配件加工成丙产品后预计丙产品单位成本为1.75万元。 2009年12月31日甲产品和丙产品的存货跌价准备余额分别为800万元和150万元,对其他存货未计提存货跌价准备;2010年销售甲产品和丙产品分别结转存货跌价准备200万元和1D0万元。 长江公司按单项存货、按年计提跌价准备。 要求:根据上述资料,回答下列问题: 长江公司2010年12月31日因存货应确认的递延所得税资产为( )万元。

A. 37.5
B. 0
C. 22.5
D. 35

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Only when the financial well runs dry,__________(他们才看到情况已经严重行无可挽救了)

北方公司期末存货采用成本与可变现净值孰低法计价。2010年9月26日北方公司与南方公司签订销售合同:由北方公司于2011年3月6日向南方公司销售电子设备10000台,每台1.52万元。2010年12月31日北方公司库存电子设备13000台,单位成本1.4万元。2010年12月31日市场销售价格为每台1.4万元,预计销售税费均为每台0.1万元。2010年12月31日前结存的电子设备未计提存货跌价准备。北方公司于2011年3月6日向南方公司销售电子设备10000。台,每台1.5万元。北方公司于2011年4月6日销售电子设备100台,市场销售价格为每台1.2万元。货款均已收到。北方公司系增值税一般纳税企业,适用的增值税税率为17%。假设北方公司2010年适用的所得税税率为33%,从2011年起适用的所得税税率为25%。 要求:根据上述资料,不考虑其他因素,回答下列第(1)至第(4)题 2011年3月份销售电子设备影响当期利润总额的金额为( )万元。

A. 1000
B. 15000
C. 1030
D. 700

More wood was removed from forests in 2005 than ever before, one of many troubling environmental signs highlighted on Thursday in the Worldwatch Institute’s annual check of the planet’s health. The Washington-based think tank’s "Vital Signs 2007-2008" report points to global patterns ranging from rising meat consumption to Asian economic growth it says are linked to the broader problem of climate change. "I think climate change is the most urgent challenge we have ever faced," said Erik Assadourian, director of the Vital Signs project. "You see many trends in climate change, whether we are talking about grain production which is affected by droughts and flooding, or meat production as livestock production makes up about 20 percent of greenhouse gas emissions," he told reporters in a telephone interview before the report’s release. Assadourian said the key message of the report was that unsustainable consumption patterns were responsible for climate change linked to carbon emissions and other ecological woes. He said of the 44 trends tracked by the report, 28 were "pronouncedly bad" and only six were positive. The trends range from the spread of avian flu to the rise of carbon emissions to the number of violent conflicts. The growing use of wind power is among the few trends seen as positive. Some of the points highlighted in the report include: --Meat production hit a record 276 million metric tons (43 kilograms or 95 pounds per person) in 2006. --Meat consumption is one of several factors driving rising soybean demand. Rapid expansion of soybean plantations in South America could displace 22 million hectares (54 million acres) of tropical forest and savanna (热带大草原) in the next 20 years. --The rise in global seafood consumption comes as many fish species become scarcer. In 2004, people ate 156 million metric tons of seafood, the equivalent of three times as much seafood per person as in 1950. Other analysts and think tanks have focused on different trends they say mean less cause for alarm. For example, they point out that while more wood is being removed from forests on a global scale, many parts of Europe and North America have experienced reforestation in recent decades. The report tracked 44 trends, among which 28 were______.

For three decades we’ve heard endlessly about the virtues of aerobic(increasing oxygen consumption)exercise. Medical authorities have praised running and jumping as the key to good health, and millions of Americans have taken to the treadmill(踏车) to reap the rewards. But the story is changing. Everyone from the American Heart Association to the surgeon general’s office has recently embraced strength training as a complement to aerobics. And as weight lifting has gone mainstream, so has the once obscure practice known as "Super Slow" training. Enthusiasts claim that by pumping iron at a snail’s pace-making each "rep" (repeat) last 14 seconds instead of the usual seven you can safely place extraordinary demands on your muscles, and call forth an extraordinary response. Slow lifting may not be the only exercise you need, as some advocates believe, but the benefits are often dramatic. Almost anyone can handle this routine. The only requirements are complete focus and a tolerance for deep muscular burn. Fox each exercise leg press, bench press, shoulder press and so on--you set the machine to provide only moderate resistance. But as you draw out each rep, depriving yourself of impetus, the weight soon feels unbearable. Defying the impulse to stop, you keep going until you can’t complete a rep. Then you sustain your vain effort for 10 more seconds while the weight sinks gradually toward its cradle, intense Uncomfortable Totally. But once you embrace muscle failure as the goal of the workout, it can become almost pleasure. The goal is not to burn calories while you’re exercising but to make your body burn them all the time. Running a few miles may make you sweat, but it expends only 100 calories per mile, and it doesn’t stimulate much bone or muscle development. Strength training doesn’t burn many calories, either. But when you push a muscle to failure, you set off a pour of physiological changes. As the muscle recovers over several days, it will thicken and the new muscle tissue will demand sustenance. By the time you add three pounds of muscle, your body requires an extra 9 000 calories a month just to break even. Hold your diet steady and, very quickly, you are vaporizing body fat. One might have benefited from any strength-training program. But advocates insist the slow technique is safer and more effective than traditional methods. In practicing slow lifting, one has to______.

A. complete each rep with great demands for his muscles
B. bear the unusual reaction caused by the training
C. suffer the bitter effect called forth by the exercise
D. exert extraordinary pressure on his legs and shoulders

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