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存货的可变现净值实质上是指净现金流入，而不是指存货的售价或合同价。()
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在重置成本计量下，资产和负债按照在公平交易中，熟悉情况的双方自愿进行资产交换或者债务清偿的金额计量。()
某公司于2007年6月30日盘盈一台七成新机器。该机器同类市场价格为60000元。该公司企业所得税税率为33%，并按净利润的10%计提法定盈余公积。下列会计处理错误的是()。
Foreign students can usually get used to these differences easily. However, two examples of American casualness are very difficult for some foreign students to understand. First, students sometimes call their teachers by their first names. Instead of calling a teacher Mr. Smith or Professor Adams, they call them Tom or John. In some countries, it is not possible for students to" first name" their teachers. Second, American students sometimes criticize the ideas of their teachers. They might also give their teachers suggestions about changing something in the class. In many countries, students cannot openly criticize their teachers or classes.
Thus, some foreign students feel shocked, embarrassed, and uncomfortable in American classrooms. They have two choices. One, they can imitate the behavior. of the American students. But in this case, they might feel uncomfortable and disrespectful. Two, they can continue to follow the customs from their home countries. But in this case,the American teachers and students might think that the foreign students are too formal or too quiet.
What is the solution to this problem？ There is no easy answer. However, time will help to solve the problem, because foreign students will become accustomed to the new behavior.
What is Professor Edward Johnson sometimes called by his students？
Botany, the study of plants, occupies a peculiar position is the history of human knowledge. For many thousands of years it was the one field of awareness about which humans had anything more than the vaguest of insight. It is impossible to know today just what our Stone Age ancestors knew about plants, but from what we can observe of preindustrial societies that still exist, a detailed learning of plants and their properties must be extremely ancient. This is logical. Plants are the basis of the food pyramid for all living things, even for other plants. They have always been enormously important to the welfare of peoples, not only for food, but also for clothing, weapons, tools, dyes, medicines, shelters, and a great many other purposes. Tribes living today in the jungles of the Amazon recognized literally hundreds of plants and knew many properties of each. To them, botany, as such, has no name and is probably not even recognized as a special branch of knowledge at all.
Unfortunately, the more industrialized we become the farther away we move from direct contact with plants, and the less distinct our knowledge of botany grows. Yet everyone comes unconsciously on an amazing amount of botanical knowledge, and few people will fail to recognize a rose, an apple, or an orchid. When our Neolithic ancestors, living in the Middle East a- bout 10,000 years ago, discovered that certain grasses could be harvested and their seeds planted for richer yields the next season, the first great step in a new association of plants and humans was taken. Grains were discovered and from then flowed the marvel of agriculture, cultivated crops. From then on, humans would increasingly take their living from the controlled production of a few plants, rather than getting a little here and a little there from many varieties that grew wild and the accumulated knowledge of tens of thousands of years of experience and intimacy with plants in the wild would begin to fade away.
Which of the following assumptions about early humans is expressed in the passage？
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