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根据以下资料，回答111-115题。 据海关统计，浙江省纺织纱线、织物及制品、床垫、寝具及类似品出口额从2004年的11.50亿美元上升到2009的31.44亿美元，占出口额的比重从11.4%上升到13.7%，上升2.3个百分点。全部国有及年产品销售收入500万元以上的非国有纺织企业(即规模以上纺织企业，下同)出口交货值占销售产值的比重上升。2009年，全省规模以上纺织企业实现出口交货值320.05亿元，占销售产值的30.7%，不仅比2006年提高3.3个百分点，而且比制造业高4.4个百分点。 根据国家统计局工业经济效益评价考核体系测算，2009年，浙江省规模以上纺织企业综合经济效益指数达到132.38，比2004年上升50.55点。 纺织业生产、销售增长速度低于制造业平均水平，但利润、利税增幅明显快于制造业。2004-2009年，浙江省规模以上纺织企业实现工业增加值、产品销售收入年均增幅分别为12.8%和12.9%，比同期制造业平均水平低2.9和2.6个百分点；实现利润、利税额年均增幅分别为118.4%和29.3%，比制造业平均水平高86.6和6个百分点。 浙江省规模以上纺织业综合经济效益指数(2004-2009年)指标200420052006200720082009综合经济效益指数81.8389.7298.79109.27123.82132.38总资产贡献率(%)8.178.518.699.3710.9212.09资本保值增值率(%)105.33110.77125.80105.53110.67122.59资产负债率(%)71.0369.8166.3564.9261.5459.43流动资产周转率(次)1.861.982.122.362.752.78成本费用利润率(%)0.761.592.043.564.324.79全员劳动生产率(元)161051891823324.284893392237703产品销售率(%)94.6496.0995.3696.9597.2397.03 2006年浙江省规模以上纺织业资本保值增值率比2008年高( )。
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网络反病毒技术包括______、检测病毒和消除病毒3种技术。
If you want to stay young, sit down and have a good think. This is the research result of professor Faulkner, who says that most of our brains are not getting enough exercise and as a result, we are ageing unnecessarily soon.Professor Faulkner wanted to find out why healthy farmers in northern Japan appeared to be losing their ability to think and to reason at a relatively early age, and how the process of ageing could be slowed down.He set about measuring brain volumes of a thousand people of different ages and occupations.Computer technology enabled him to obtain precise measurements of the volume of the front and side sections of the brain, which relate to intelligence and emotion, and determine the human character.Contraction of front and side parts--as cells die off--was observed in some subjects in their thirties, but it was still not evident in some sixty- and seventy-year-olds.Faulkner concluded from his tests that there is a simple way to slow the contraction--using the head.The findings show that contraction of the brain begins sooner in people in the country than in the towns. Those least at risk, says Faulkner, are lawyers, followed by university professors and doctors. White--collar workers doing routine work are, however, as likely to have shrinking brains as the farm worker, bus driver and shop assistant.Faulkner’s findings show that thinking can prevent the brain from shrinking. Blood must circulate properly in the head to supply the fresh oxygen the brain cells need. "The best way to maintain good blood circulation is through using the brain," he says. "Think hard and engage in conversation. Don’t rely on pocket calculators.\ According to the passage, which group of people seem to age slower than the others（）
If you want to stay young, sit down and have a good think. This is the research result of professor Faulkner, who says that most of our brains are not getting enough exercise and as a result, we are ageing unnecessarily soon.Professor Faulkner wanted to find out why healthy farmers in northern Japan appeared to be losing their ability to think and to reason at a relatively early age, and how the process of ageing could be slowed down.He set about measuring brain volumes of a thousand people of different ages and occupations.Computer technology enabled him to obtain precise measurements of the volume of the front and side sections of the brain, which relate to intelligence and emotion, and determine the human character.Contraction of front and side parts--as cells die off--was observed in some subjects in their thirties, but it was still not evident in some sixty- and seventy-year-olds.Faulkner concluded from his tests that there is a simple way to slow the contraction--using the head.The findings show that contraction of the brain begins sooner in people in the country than in the towns. Those least at risk, says Faulkner, are lawyers, followed by university professors and doctors. White--collar workers doing routine work are, however, as likely to have shrinking brains as the farm worker, bus driver and shop assistant.Faulkner’s findings show that thinking can prevent the brain from shrinking. Blood must circulate properly in the head to supply the fresh oxygen the brain cells need. "The best way to maintain good blood circulation is through using the brain," he says. "Think hard and engage in conversation. Don’t rely on pocket calculators.\ The professor’s tests show that （）
甲企业20×3年起拥有A股份有限公司（以下简称A公司）60%的股份并自当年开始连续编制合并会计报表。甲企业合并会计报表的报出时间为报告年度次年的3月20日。甲企业和A公司均为增值税一般纳税企业，销售价格均为不含增值税价格。20×6年度编制合并会汁报表有关资料如下：（1）20×45年度有关资料：①甲企业20×5年度资产负债表期末存货中包含有从A公司购进的X产品1600万元，A公司20×5年销售X产品的销售毛利率为15%。②A公司20×5年度资产负债表期末应收账款中包含有应收甲企业账款1400万元，该应收账款累汁计提的坏账准备余额为150万元，即应收甲企业账款净额为1250万元。③甲企业20×5年1月向A企业转让设备—台，转让价格为800万元，该设备系甲企业自行生产的．实际成本为680万元，A公司购人该设备发生安装等相关费用100万元，该设备于20×5年6月15日安装完毕并投入A公司管理部门使用，A公司对该设备采用年限平均法汁提折旧，预计净残值为零，预计使用年限为6年。（2）20×6年度有关资料：①甲企业20×6年度从A公司购人X产品10000万元，年末存货中包含有从A公司购进的X产品2000万元（均为20×6年购人的存货），A公司20×6年销售X产品的销售毛利率为20%②A公司20~6年度资产负债表年末应收账款中包含有应收甲企业账款1800万元，该应收账款累计计提的坏账准备余额为200万元，即应收甲企业账款净额为1600万元。（3）甲企业在20×7年1月1日以3200万元的价格收购了乙企业80%股权。在购买日，乙企业可辨认资产的公允价值为3000万元，没有负债。假定乙企业所有资产被认定为一个资产组，且该资产组包括商誉。需要至少于每年年度终了进行减值测试。乙企业20×7年末可辨认净资产的账面价值为2700万元。资产组（乙企业）在20×7年末的可收回金额为2000万元。假定乙企业20×7年末可辨认资产包括一项固定资产和一项无形资产，其账面价值分别为1500万元和1000万元，要求：（1）编制甲企业20×6年度合并会计报表相关的抵销分录。（2）甲企业20×7年在其合并财务报表中确认的商誉和少数股东权益。（3）计算资产组（乙企业）在20×7年未的账面价值（包括完全商誉）。（4）计算资产组（乙企业）的减值损失并确认每一项资产减值损失。（5）编制资产减值损失的会计分录。
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