美国注册会计师协会(AICPA)1976年颁布了管理咨询服务公告第4号《计算机应用系统开发和实施指南》。( )
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International trade in many products is dominate by a few private companies.
朱某原是大鹏公司的采购员,已辞职。某日,朱某接到大鹏公司的进出口业务代理商某粮油进出口公司业务员的电话,称该公司代理进口的3000吨特级糖蜜因买主某食品厂急需资金欲低价转卖,大鹏公司如有意购买,务于晚饭前回复。朱某紧接着就打电话找大鹏公司经理,经理正出差,要晚上才回来。朱某赶到粮油公司,说货物大鹏公司要了。粮油公司不知朱某已辞职,就与其签了合同,并说糖蜜存放在仓库,你们把货款和仓储费付清,我们把仓单背书给你。朱某当晚带着已签好的一式两份合同和糖蜜的样品,找到大鹏公司的经理,经理看了合同和样品后,在合同上签了字,并要朱某第二天到公司去盖章。大鹏公司将钱款付清后,拿着仓单到仓库提货,在验货时发现是一级糖蜜,就未取货。原来粮油公司怕大鹏公司不能及时付款,把那批特级糖蜜给了别人。这批一级糖蜜合同上订的也是特级,口岸验收时商检局发现货轮有轻度污染,就给降了一级,由特级改为一级。请回答以下问题 大鹏公司取得仓单后,获得何种当事人资格
A. 存货人
B. 仓单持有人
C. 仓储合同受让人
D. 货物受领人
长期以来,由于食品安全的概念不清、观念不强,我们将食品卫生、食品质量与食品安全混为一谈。实际上,食品卫生、食品质量与食品安全有着根本的______。食品安全意味着结果安全和过程安全的______,而食品卫生则仅关注过程安全。食品安全指的是食品的安全并避免伤害的担保,而食品质量指的是食品满足人们某种需要的属性。 填入划横线部分最恰当的一项是( )。
A. 分歧 结合
B. 区别 契合
C. 差异 统一
D. 异常 一致
Trees are useful to man in three important ways: they provide wood and other products; they give him shade; and they help to prevent droughts and floods. Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important. In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear. This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soi — allowing the rain to sink in — and also bind the soil, thus preventing it from being washed away easily; but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When all the top-soil is gone, nothing remains but worthless desert.
A. What has been left when top-soil was washed away
B. A) Worthless desert. C) Flood.
C. B) Stone. D) Drought.