题目内容

听材料，回答下列各题： You probably have noticed that people express similar ideas in different ways ___26the situation they arein. This isvery natural. All languages have two general levels of usage: a formal leveland an informal level.English is no 27_. The difference in these twolevels is the situation in which you use a 28_ level.Formal language is the kind oflanguage you find in text books,_29 books and in business letters. Youwould also use formal English in _30 and essays that you write inschool. Informal language is used inconversation with _31 family members and friends, andwhen we write personal notes or letters to closefriends. Formallanguage is different from informal language in several ways. First, formallanguage _32 bemore polite.What we may find interesting is that it usually takes more words to be polite.For example, I might sayto a friend or a family member, "Close the door,please," but to a 33_, I probably would say "Would youmindclosing the door？" Anotherdifference between formal and informal language is some of the 34_. There are bound to besome wordsand phrases that belong in formal language and others that are informal. Letssay that I really likesoccer. If I am talking to my friend, I might say "Iam just _35 soccer!" Butif I were talking to my boss, Iwould probably say "I really enjoysoccer." 第(26)题________

查看答案

搜索结果不匹配？点我反馈

更多问题

A公司运用标准成本系统计算甲产品成本，有关资料如下： (1)本期单位产品直接材料的标准用量为5公斤，单位材料的标准价格为2元，单位产品的标准工时为4小时，预计标准总工时为2000小时，标准工资总额为6000元，标准制造费用总额为7200元(其中变动制造费用为5000元，固定制造费用为2200元)。 (2)其他情况：本期产品的实际产量为490件，耗用直接人工2100小时，支付工资6620元，支付制造费用7300元(其中变动制造费用5400元，固定制造费用1900元)，采购原材料的价格为2．1元／公斤，本期领用原材料2050公斤。要求： (1)编制甲产品标准成本卡，填写下表：甲产品标准成本卡单位：元项目用量标准价格标准单位标准成本直接材料直接人工变动制造费用固定制造费用单位标准成本 (2)计算直接材料价格差异和直接材料用量差异，并分析它们产生的可能原因(每项差异说出两个因素即可)； (3)计算直接人工效率差异和直接人工工资率差异，并分析它们产生的可能原因(每项差异说出两个因素即可)； (4)计算变动制造费用效率差异、变动制造费用耗费差异、变动制造费用成本差异； (5)计算固定制造费用成本差异、固定制造费用耗费差异、固定制造费用能量差异、固定制造费用产量差异和固定制造费用效率差异，说明固定制造费用能量差异与固定制造费用产量差异和固定制造费用效率差异的关系。

在树型结构中，树根结点没有结点，其余每个结点有且只有个趋结点；叶子结点没有结点；其余每个结点的后续结点可以有个。

根据下列材料，请回答下列各题 Read the following text carefully and then translate the underlined segments into Chinese.Your translation should be written clearly on the ANSWER SHEET．(10 points) Long before the new economy made catchwords of speed，customization，supply chain management．and information sharing，Spanish clothing retailer Zara was carrying out a revolutinn of its own．(46)By translating the latest trends into designs that are manufactured in less than 15 days—and delivering them to its stores twice a week-Zara pioneered a new kind of quick， custom．made retailing that has transformed the relatively low profile retailer into a global powerhouse． Nobody else can get new designs to stores as quickly，says Keith Wills．European retail analyst at Goldman Sachs．“Unless you can do that，you won’t be in business in ten years．” (47)Not only has Zara—the flagship store of private textile company Inditex-distinguished itself by tightly integrating its design and manufacturing systems，but its clothing has filled an untapped niche． “Armani at m oderate prices．”says one Goldman Sachs analyst． The forlnula seems to be paying off：Zara，which is responsible for nearly 80％of Inditex’S revenues，opened its first store in 1975 and has since expanded to more than 400 stores in 25 countries．Though it doesn’t generate as much in revenues as the Gap($11．6 billion)or Swedish clothier H&M(about$3．6 billion)．Zara’s parent had sales of about$2 billion last year．which represented a 26％increase from 1998．The company’s profits were up 34％，to around$186 million．Last year． Zara derives its competitive advantage from an astute use of information and technology． All of its stores are electronically linked to the company’s headquarters near La Coruna，a midsized city on the northwest coast of Spain．Store managers monitor how merchandise is selling and transmit this information，as well as customer requests，to headquarters．“The role of the store manager goes way beyond that of Gap and H&M，”says Wills of Goldman Sachs． (48)ToGether with trend snotters who travel the globe in search of new fashion，store m anagers make sure their designers have access to real time information when deciding with the commercial team on the fabric,cut,and price points of a new garment． In addition．Inditex’s production system truly differentiates Zara from its competition． While the Gap and H＆M outsource most of their manufacturing，Zara produces 60％of its merchandise in house．Fabric--which comes from places like Spain，the Far East，India，and Morocco-is cut and colored at the company’s state of the art factory．Then，using information gathered from stores，production managers decide how many garments to make and which stores will get them．Finally the fabric is sent to local shops to be assembled before being shipped around the world．(49) This combination of real time information sharing and internalized production means that Zara can work with almost no stock and still have new designs in the store twice a week．as opposed to the six weeks that it traditionally takes most competitors． (50)The question now is how far Zara，which runs almost no adVertising outside of its biannual storewide sales，can go with the concept of design on demand retailing．The chain is well known in South America and Europe，where it is currently expanding in Germany． f International sales accounted for almost 50％of its total)It’s less well known in the U．S．；it has just six stores in the New York City area．But don’t underestimate this Spanish giant． Inditex recently announced it was exploring a public offerinG，and it’s probably just a matter a time before it dispatches Zara to conquer the New World． __________

甲公司和乙公司均为增值税一般纳税人，适用的增值税税率为17％；年末均按实现净利润的10％提取法定盈余公积。假定产品销售价格均为不含增值税的公允价格。2×12年度发生的有关交易或事项如下： (1)1月1日，甲公司以3200万元取得乙公司有表决权股份的60％作为长期股权投资。当日，乙公司可辨认净资产的账面价值和公允价值均为5000万元，其中股本2000万元，资本公积1900万元，盈余公积600万元，未分配利润500万元。在此之前，甲公司和乙公司之间不存在关联方关系。 (2)6月30日，乙公司向甲公司销售一件A产品，销售价格为500万元，销售成本为300万元，款项已于当日收存银行。甲公司购买的A产品作为管理用固定资产，于当日投入使用，预计可使用年限为5年，预计净残值为零，采用年限平均法计提折旧。 (3)7月1日，乙公司向甲公司销售B产品200件，单位销售价格为10万元，单位销售成本为9万元，款项尚未收取。甲公司将购入的B产品作为存货入库；至2×12年12月31日，甲公司已对外销售B产品40件，单位销售价格为10．3万元；2×12年12月31日，对尚未销售的B产品每件计提存货跌价准备1．2万元。 (4)12月31日，乙公司尚未收到向甲公司销售200件B产品的款项；当日，对该笔应收账款计提了20万元的坏账准备。 (5)4月12日，乙公司对外宣告发放上年度现金股利300万元；4月20日，甲公司收到乙公司发放的现金股利180万元。乙公司2×12年度利润表列报的净利润为400万元。甲、乙之间的合并属于应税合并。要求： (1)编制甲公司2×12年12月31日合并乙公司财务报表时按照权益法调整相关长期股权投资的会计分录。 (2)编制甲公司2×12年12月31日合并乙公司财务报表的相关抵销分录。(不要求编制与合并现金流量表相关的抵销分录、与抵销内部交易相关的递延所得税抵销分录；答案中的金额单位用万元表示)