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第三篇 Florida Hit by Cold Air Mass In January, 2003, the eastern two-thirds of the United States was at the mercy of a bitterly cold air mass that has endangered Florida’s citrus trees, choked northern harbors with ice and left bewildered residents of North Carolina’s .Outer Banks digging out of up to a foot of snow. The ice chill deepened as temperatures fell to the single digits in most of the South, with an unfamiliar dip below the freezing mark as far south as parts of interior South Florida. Temperatures in Florida plunged, with West Palm Beach dropping to a record low of 2 degrees. "We couldn’t believe how cold it was," smd Martin King, who arrived this week in Orlando from England. "We brought shorts, T-shirt, and I had to go out and buy another coat." The temperature plunge posed a threat to Florida’s US $9.1 billion-a-year citrus crop, more of which is still on the trees. Growers were hurrying to harvest as much of the fruit as possible before it was damaged by cold. "Time is of the essence in getting fruit to the plant," said Tom Rogers, a citrus grower who. expected to see damage to oranges and grapefruit at that time. In Florida, Governor Jeb Bush signed an emergency order to eliminate the weight limit on trucks so citrus growers could get as much fruit to market as possible. Casey Pace, a spokeswoman for Florida Citrus Mutual, said growers had sprayed trees with sprinklers, which created a layer of ice and helped maintain a temperature near freezing. Citrus frees are considered in danger of damage if the temperature drops below minus 2 degrees Celsius for four hours or mote. Snow ranging from a dusting to up to 30 centimeters blanketed the Carolinas, Tennessee and pans of Virginia. According to the second paragraph, in which area(s) did the temperature fall below zero
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第三篇 Florida Hit by Cold Air Mass In January, 2003, the eastern two-thirds of the United States was at the mercy of a bitterly cold air mass that has endangered Florida’s citrus trees, choked northern harbors with ice and left bewildered residents of North Carolina’s .Outer Banks digging out of up to a foot of snow. The ice chill deepened as temperatures fell to the single digits in most of the South, with an unfamiliar dip below the freezing mark as far south as parts of interior South Florida. Temperatures in Florida plunged, with West Palm Beach dropping to a record low of 2 degrees. "We couldn’t believe how cold it was," smd Martin King, who arrived this week in Orlando from England. "We brought shorts, T-shirt, and I had to go out and buy another coat." The temperature plunge posed a threat to Florida’s US $9.1 billion-a-year citrus crop, more of which is still on the trees. Growers were hurrying to harvest as much of the fruit as possible before it was damaged by cold. "Time is of the essence in getting fruit to the plant," said Tom Rogers, a citrus grower who. expected to see damage to oranges and grapefruit at that time. In Florida, Governor Jeb Bush signed an emergency order to eliminate the weight limit on trucks so citrus growers could get as much fruit to market as possible. Casey Pace, a spokeswoman for Florida Citrus Mutual, said growers had sprayed trees with sprinklers, which created a layer of ice and helped maintain a temperature near freezing. Citrus frees are considered in danger of damage if the temperature drops below minus 2 degrees Celsius for four hours or mote. Snow ranging from a dusting to up to 30 centimeters blanketed the Carolinas, Tennessee and pans of Virginia. King’s statement that "We brought shorts, T-shirt, and I had to go out and buy another coat." shows that
阅读下面这篇短文，短文后列出7个句子，请根据短文的内容对每个句子做出判断。 Engineering Ethics Engineering ethics is attracting increasing interest in engineering universities throughout the nation. At Texas A&M University, evidence of this interest in professional ethics culminated in the creation of a new course in engineering ethics, as well as a project funded by the National Science Foundation to develop material for introducing ethical issues into required undergraduate engineering courses. A small group of faculty and administrators actively supported the growing effort at Texas A&M, yet this group must now expand to meet the needs of increasing numbers of students wishing to learn more about the value implications of their actions as professional engineers. The increasing concern for the value dimension of engineering is, at 1east in part, a result of the attention that the media has given to cases such as the Challenger disaster, the Kansas City Hyatt-Regency Hotel walkways collapse, and the Exxon oil spill. As a response to this concern, a new discipline, engineering ethics, is emerging. This discipline will doubtless take its place alongside such well-established fields as medical ethics, business ethics, and legal ethics. The problem presented by this development is that most engineering professors are not prepared to introduce literature in engineering ethics into their classrooms. They are most comfortable with quantitative concepts and often do not believe they are qualified to lead class discussions on ethics. Many engineering faculty members do not think that they have the time in an already overcrowded syllabus to introduce discussions on professional ethics, or the time in their own schedules to prepare the necessary material. Hopefully, the resources presented herein will be of assistance. Engineering ethics is a compulsory subject in every institute of science and technology in the United States.
正源公司系上市公司，属于增值税一般纳税企业，适用的增值税率为17%，适用的所得税税率为25%，所得税采用资产负债表债务法核算。除特别说明外，正源公司采用账龄分析法计提坏账准备，3个月以内账龄的应收款项计提坏账准备的比例为5‰。不考虑除增值税、所得税以外的其他相关税费。正源公司按当年实现净利润的10%提取法定盈余公积。 正源公司2009年度所得税汇算清缴于2010年2月28日完成，在此之前发生的2009年度纳税调整事项，均可进行纳税调整。正源公司2009年度财务报告于2010年3月31日经董事会批准对外报出。 2010年1月1日至3月31日，正源公司发生如下交易或事项； (1)1月14日，正源公司收到乙公司退回的2009年10月4日从其购入的一批商品，以及税务机关开具的进货退出证明单。当日，正源公司向乙公司开具红字增值税专用发票。该批商品的销售价格(不含增值税)为200万元，增值税为34万元，销售成本为185万元。假定正源公司销售该批商品时，销售价格是公允的，也符合收入确认条件。至2010年1月 14日，该批商品的应收账款尚未收回。 (2)正源公司与甲公司签订供销合同，合同规定正源公司在2009年7月供应给甲公司一批物资，由于正源公司未能按照合同发货，致使甲公司发生重大经济损失。2009年12月，甲公司通过法律程序要求正源公司赔偿经济损失200万元，该诉讼案在12月31日尚未判决，正源公司已确认预计负债100万元。2010年2月8日，经法院一审判决，正源公司需要赔偿甲公司经济损失140万元，正源公司不再上诉，并且赔偿款已经支付。按照税法规定，上述诉讼所确认的损失在实际发生时允许从应纳税所得额中扣除。 (3)2月26日，正源公司获知丙公司被法院依法宣告破产，预计应收丙公司账款250万元 (含增值税)收回的可能性极小，应按全额计提坏账准备。正源公司在2009年12月31日已被告知丙公司资金周转困难无法按期偿还债务，因而按应收丙公司账款余额的50%计提了坏账准备。 上述业务发生后，资产负债表中的“递延所得税资产”项目的调整额为( )万元。
甲股份有限公司为上市公司(以下简称甲公司)，有关各种投资的资料如下： (1)2007年1月1日，甲公司支付价款1100万元(含交易费用)，从活跃市场购入乙公司当日发行的面值为1000万元、5年期的不可赎回债券。该债券票面年利率为10%，利息按单利计算，到期一次还本付息，实际年利率为6.4%。当日，甲公司将其划分为持有至到期投资，按年确认投资收益。2007年12月31日，该债券未发生减值迹象。 2008年1月1日，该债券市价总额为1200万元。当日，为筹集生产线扩建所需资金，甲公司出售债券的80%，将扣除手续费后的款项955万元存入银行；该债券剩余的20%重分类为可供出售金融资产。 (2)甲公司为建造生产线，除了上述955万元自有资金以外，还需要筹集2500万元外来资金，因此，甲公司于2008年1月1日发行了面值为2500万元公司债券，发行价格为1999.61万元，期限为5年，票面年利率为4.72%，次年1月5日支付利息，到期一次还本，实际年利率为 10%。闲置专门借款资金均存入银行，假定存款年利率为3%并按月于月末收取利息。 B公司于2008年1月1日购买了甲公司发行的全部债券的30%。 假定生产线从2008年1月1日开始建设，于2010年底完工，达到预定可使用状态。 甲公司各年支出如下： ①2008年4月1日支付工程进度款3000万元； ②2009年1月1日支付工程进度款1000万元； ③2010年1月1日支付工程进度款500万元。 甲公司未发生其他一般借款业务。 (3)由于甲公司发生严重的财务困难，至2012年12月31日无法支付已到期的应付债券的本金和最后一期的利息。经与B公司协商，B公司同意免除甲公司最后一期的利息，其余本金立即支付，同时附或有条件，甲公司一年后如果实现利润，应支付免除的最后一期利息的90%，如果甲公司继续亏损不再支付。2013年1月1日开始执行(假设以后年度甲公司很可能盈利)。 2008年，甲公司将持有的乙公司债券重分类为可供出售金融资产的会计分录为( )。
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