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市盈率等于每股股票的票面价值除以每股收益。
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实际操作过程中，关联交易实际上是一种内幕交易，与市场竞争、公开竞价的方式不同，其价格可由关联双方协商，容易成为企业调节利润、避税和为一些部门及个人获利的途径，有利于保护中小投资。
2002年2月，某市财政局派出检查组对国有大型企业甲的会计工作进行检查。检查中了解到以下情况。 (1) 2001年1月，该厂会计人员A脱产学习1个月，会计机构负责人B指定出纳C临时兼管A的会计档案保管工作，未办理会计工作的交接手续。 (2) 2001年2月，会计人员D调离该厂，在会计机构负责人B的监交下，D将自己负责的会计账簿移交给会计人员E。但正在交接中因疏忽未发现所接会计资料在合法性、真实性、完整性方面的问题。 (3) 2001年4月，会计机构负责人B调离该厂，该厂厂长张某任命自己的直系亲属F为会计机构负责人，F又任命自己的直系亲属G在该厂的会计机构中担任出纳，并由G兼管债权债务账目的登记工作。 (4) 2001年5月，张某根据职工代表大会的建议，解聘了总会计师H，并任命会计人员I担任该厂的总会计师。 要求：根据以上事实和我国会计法的有关规定，回答下列问题。 (1) 会计人员A脱产学习1个月，是否需要办理会计工作的交接手续说明理由。 (2) 出纳C临时兼管A的会计档案保管工作是否符合规定说明理由。 (3) 会计人员D对于所移交会计资料的合法性、真实性、完整性，能否以会计资料已移交而推脱责任说明理由。 (4) 接替人员E因疏忽未发现所接会计资料在合法性、真实性、完整性方面的问题，是否对该会计资料负法律责任说明理由。 (5) 张某任命自己的直系亲属F为会计机构负责人是否符合规定并说明理由。 (6) F任命自己的直系亲属G在该厂的会计机构中担任出纳，并由G兼管债权债务账目的登记工作是否符合规定说明理由。 (7) 张某解聘总会计师H，并任命会计人员I担任该厂总会计师是否符合规定说明理由。
电算维护人员负责保证计算机硬件、软件的正常运行，管理机内会计数据。( )
The key position and role of women in the process of development is increasingly being recognized. Although the three great World Conferences of Women were more concerned with recognizing and compiling approaches to emancipation we can currently confirm a general sharpening of awareness. It has become clear that the Third World cultures, in earlier times strongly matriarchal, have been weakened in this respect by the methods of colonial education which are almost exclusively directed towards the male. Of the many criticisms of this situation let one voice be heard: "Development education’ groups and programs are very much male dominated and lack woman’s perspective". So, too, the hopes placed in vocational training--"vocationalization’--as an aid to equality have been disappointed since this in its turn was to large extent focused on the male.In these circumstances we should not be surprised that until now women have participated least in the educational processes which have been introduced. Only 20% attend primary school and the percentage of those who leave early is highest among girls. Because of the lack of basic training only around 10% take part in Adult Education programs. Hence it is vitally important to secure a turning point by increasing the awareness of the need for education.The International Conference at Jomtien in 1990 provided the solution to this: "A more educated mother raises a healthier family. She has fewer and better educated children. She is more productive at home and in the workplace and is better able to get further education." Many problems in school are consequences of incorrect or improperly balanced nutrition combined with .inadequate hygiene. Together these factors can lead to failure to keep pace in school.Hence even primary education for girls should be directed towards the basic needs and necessities and provide answers which are as simple as possible. In rural districts such answers will be different from those given in urban areas. The education of girls and women must to a large degree be an education for the life they will lead, tailored to a woman’s position. In saying this we are in fact demanding that the education of women, like all educational work in the Third World, should be an integrated part of the community. Consequently there are many partners in this process school, family, small businesses, governmental and non-governmental organizations. The educational skill consists in keeping this interplay active in such a way that there is no deficiency in material content. An important consequence of this is the awakening of the desire to question, which, on the one hand presses for further education and on the other hand for its practical application. From the passage we can infer that in the Third World （）
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