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在学籍管理中，设有4个表，关系模式分别为： STUDENT( SNO，SNAME，SEX，BIRTHDAY，CLASS); TEACHER( TNO，TNAME，SEX ，BIRTHDAY，PROFESSION，DEPARTMENT); COURSE( CNO，CNAME，TNO); SCORE( SNO，CNO，DEGREE). 说明： 学生关系模式中：SNO:学号；SNAME:姓名；SEX:性别；BIRTHDAY:出生日期；CLASS:班级； 教师关系模式中：TNO:教师号；TNAME:姓名；SEX:性别；BIRTHDAY:出生日期；PROFESSION：职称；DEPARTMENT:所在系； 课程关系模式中：CNO:课程号；CNAME:课程名；TNO:任课教师号； 成绩关系模式中：SNO:学号；CNO:课程号；DEGREE:分数。 试用SQL语句完成下列操作： 1)列出“计算机系”教师所教课程的成绩表。 2)列出“计算机系”与“电子工程系”不同职称的教师的TNAME和PROFESSION。 3)列出存在有85分以上成绩的课程CNO。 4)列出选修编号为“3-105”课程且成绩同于选修了编号为“3-245”的同学的CNO、SNO和DEGREE。并按DEGREE从高到低次序排列。 5)列出选修编号为“3-105”课程且成绩高于选修了编号为“3-245”的同学的CNO、SNO和DEGREE。 6)列出成绩比该课程平均成绩低的同学的成绩表。
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第二篇 Stress Level Tied to Education Level People with less education suffer fewer stressful days, according to a report in the current issue of the Journal of Health and Social Behavior. However, the study also found that when less-educated people did suffer stress it was more severe and had a larger impact on their health. From this, researchers have concluded that the day-to-day factors that cause stress are not random. Where you are in society determines the kinds of problems that you have each day, and howwell you will cope with them. The research team interviewed a national sample of 1,031 adults daily for eight days about their stress level and health. People without a high school diploma reported stress on 30 percent of the study days, people with a high school degree reported stress 38 percent of the time, and people with college degrees reported stress 44 percent of the time. "Less advantaged people are less healthy on a daily basis and are more likely to have downward tums in their health." lead researcher Dr. Joseph Grzywacz,of Wake Forest University Baptist Medical Center, said in a prepared statement. "The downward tums in health were connected with daily stressors. and the effect of daily stressors on their health is much more devastating for the less advantaged." Grzywacz suggested follow-up research to determine why less-educated people report fewer days of stress when it is known their stress is more acute and chronic. "If something happens every day, maybe it’s not seen as a stressor" Grzywacz says. "Maybe it is just life." stressor n.紧张刺激物 devastating adj.毁灭性的 follow-up n. (对病人的)随访 Stress level is closely related to ______.
乙企业为增值税一般纳税人，材料按实际成本核算，适用的增值税税率为17%，2012年3月份发生如下经济业务： (1)3月1日，建造仓库领用自产产品8万元，该批产品的计税价格为10万元。 (2)3月5日，购入一批原材料，增值税专用发票上注明的材料价款为100万元(不含增值税)，增值税税额为17万元。货款已付，材料已验收入库。 (3)3月10日，出售一项商标权，转让收入50万元已存入银行，该项商标权的账面余额为60万元，已累计摊销40万元。适用的营业税税率为5%。 (4)3月15日，购入一办公楼，价款3000万元，款项已由银行支付。 (5)3月16日，出售一台设备，该设备原价120万元，已提折旧50万元，出售价款100万元(不含增值税)，增值税销项税额为17万元，收到款项117万元存入银行。 (6)3月20日，销售产品一批，销售收入为300万元(不含税)，货款尚未收到，该批产品成本为200万元。 (7)3月22日，销售应交增值税的产品一批给小规模纳税企业，收取款项(价税合计)为58.5万元存入银行收妥，该批产品成本为30万元。 (8)3月25日，购入免税农产品一批作为原材料，价款100万元，规定的扣除率为13%，货物尚未到达，货款已用银行存款支付。 要求：根据上述资料，不考虑其他因素，分析回答下列小题。 (答案中金额单位用万元表示) 根据资料(5)，下列说法中正确的是______。
Directions:You are going to read a text about The Big Melt, followed by a list of examples. Choose the best example from the list A-F for each numbered subheading (41-45). There is one extra example which you do not need to use. Mark your answers on ANSWER SHEET 1.Say goodbye to the world’s tropical glaciers and ice caps. Many will vanish within 20 years. When Lonnie Thompson visited Peru’s Quelccaya ice cap in 1977, he couldn’t help noticing a school-bus-size boulder that was upended by ice pushing against it. Thompson returned to the same spot last year, and the boulder was still there, but it was lying on its side. The ice that once supported the massive rock had retreated far into the distance, leaving behind a giant lake as it melted away.Foe Thompson, a geologist with Ohio State University’s Byrd Polar Research Center, the rolled-back rock was an obvious sign of climate change in the Andes Mountains. "Observing that over 25 years personally really brings it home," he says. "Your don’t have to be a believer in global warming to see what’s happening."41. Thawed ice caps in the tropics.Quelccaya is the largest ice cap in the tropics, but it isn’t the only one that is melting, according to decades of research by Thompson’s team. No tropical glaciers are currently known to be advancing, and Thompson predicts that many mountaintops will be completely melted within the next 20 years.42. Situation in areas other than the tropics.The phenomenon isn’t confined to the tropics. Glaciers in Europe, Russia, new Zealand, the United States, and elsewhere are also melting.43. The worsening effects of global warming.For many scientists, the widespread melt-down is a clear sign that humans are affecting global climate, primarily by raising the levels of carbon dioxide and other greenhouse gases in the atmosphere.44. Receding ice caps.That’s not to say that glaciers, currently found on every continent except Australia, haven’t melted in the past as a result of natural variability. These rivers of ice exist in a delicate balance between inputs (accumulating snow and ice) and outputs (melting and "calving" of large chunks of ice). Over time, the balance can tilt in either direction, causing glaciers to advance or retreat. What’s different now is the speed at which the scales have tipped. "We’ve been surprised at how rapid the rate of retreat has been," says Thompson. His team began mapping one of the main glaciers flowing out of the Quelccaya ice cap in 1978, using satellite images and ground surveys.45. Thinning ice cores.And its’ not just the margin of the ice cap that is melting. At Quelccaya and Mount Kilimanjaro, the researchers have found that the ice fields are thinning as well. Besides mapping ice caps and glaciers, Thompson and his colleagues have taken core samples from Quelccaya since 1976, when the ice at the drilling location was 154 meters thick.Thompson and his colleagues have also drilled ice cores from other locations in South America, Africa, and China. Trapped within each of these cores is a climate record spanning more than 8,000 years. It shows that the past 50 years are the warmest in history.The 4-inch-thick ice cores are now stored in freezers at Ohio State. On the future, says Thompson, that may be the only place to see what’s left of the glaciers of Africa and Peru.[A] The latest report from the Intergovernmental Panel on Climate Change, prepared by hundreds of scientists and approved by government delegates from more than 100 nations, states. "There is new and stronger evidence that most of the warming observed over the last 50 years is attributable to human activities." The report, released in January, says that the planet’s average surface temperature increased by about 0. 6℃ during the 20th century, and is projected to increase another 1.4℃ to 5.8℃ by 2100. That rate of warming is "with-out precedent during at least the last 10,000 years," says the IPCC.[B] Alaska’s massive Bering and Columbia Glaciers located in nontropical regions, for example, have receded by more than 10 kilometers during the past century. And a study by geologists at the University of Colorado at Boulder predicts that Glacier National Park in Montana, under the influence of melting, will lose all of its glaciers by 2070.[C] For example, about 97 per cent of the planet’s water is seawater. Another 2 per cent is locked in icecaps and glaciers. There are also reserves of fresh water under the earth’s surface but these are too deep for us to use economically.[D] For example, Africa’s Mount Kilimanjaro in tropical areas has lost 82 percent of its ice field since it was first mapped in 1912. That year, Kilimanjaro had 12.1 square kilometers of ice. By last year, the ice covered only 2.2 square kilometers. At the current rate of melting, the snows of Kilimanjaro that Ernest Hemingway wrote about will be gone within 15 years, Thompson estimates. "But it probably will happen sooner, because the rate is speeding up."[E] "I fully expect to be able to return there in a dozen years or so and see the marks on the rock where our drill bit punched through the ice," says Thompson. If that happens, it will mean that a layer of ice more than 500 feet thick has vanished into thin air.[F] The glacier, Qori Kalis, was then retreating by 4. 9 meters per year. Every time the scientists returned, Qori Kalis was melting faster. Between 1998 and 2000, it was retreating at a rate of 155 meters per years (more than a foot per day), 32 times faster than in 1978. "You can almost sit there and watch it move," says Thompson. 42
2012年3月，W股份有限公司发生的部分业务如下： (1)3月1日，以4800万元(含已宣告但尚未发放的现金股利200万元)购入乙公司股票600万股作为交易性金融资产，另支付手续费10万元，3月31日该股票每股市价为7.5元。 (2)3月1日，W股份有限公司用银行存款10000万元购入B公司有表决权股份的30%，对B公司具有重大影响，当日，B公司可辨认净资产的公允价值为35000万元(与账面价值相等)。3月份B公司实现净利润6000万元。 (3)3月31日，经计算本月应付职工工资200万元，其中生产工人的工资120万元，车间管理人员工资30万元，厂部管理人员的工资50万元。 (4)3月31日，按上述工资的14%计提职工福利费。 (5)3月31日，按规定计算代扣代交职工个人所得税8万元。 (6)3月31日，以现金支付职工李某生活困难补助1万元。 (7)3月31日，为公司总部25位部门经理每人配备汽车一辆免费使用，每辆汽车每月折旧0.1万元。 (8)该公司为其4名副总裁以上高级管理人员每人租赁一套公寓免费使用，月租金为每套1万元，3月31日，支付当月租金4万元。 要求：根据上述资料，不考虑其他因素，分析回答下列小题。 (答案中金额单位用万元表示) 根据资料(3)至(6)，下列各项中，会计处理正确的是______。
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