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【C15】
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Tourism can create jobs and other opportunities for almost all communities.【C1】______ , governments worldwide have【C2】______ many incentives aimed 【C3】______ developing overseas market. Personally I believe, tension is always【C4】______ with influxes of foreign visitors,【C5】______ has already over- shadowed understanding achieved via travel.
Let me start by talking about the tension【C6】______ international tourism. Last Independence Day Festival, I, followed by a couple of friends, travelled to a small country【C7】______ in Bolivia.【C8】______ we happened to see thousands of people singing and dancing on the street. Three guys dressing in local【C9】______ swayed badly towards us, bringing drinking beer for us.【C10】 ______ our arrival in a totally new place, we declined to take any alcohol【C11】______ being trapped. Unexpectedly quarrels occurred as a consequence of language【C12】 ______ What's worse, one of them spitted【C13】______ us, whose behaviour turned our journey to be a trip of humiliation and resentment. As a matter of fact, the local【C14】______ were celebrating yearly Beer Festival. Our refusal was regarded as a bad manner to【C15】______ them. For this reason, I would【C16】______ that international tourists usually spend only one or two days staying in the same place. It is【C17】______ for them to thoroughly have a good knowledge of the local culture.【C18】______ , misconception and【C19】______ happen frequently between peoples embodied with varied culture backgrounds.
All in all, global travel should be discouraged【C20】______ understanding amid peoples overwhelmingly outweighs negative effects like tension.
【C1】
删除会计科目时，应先删除下一级利目，然后再删除本级科目。 ()
某公司购入一批价值20万元的专用材料，因规格不符无法投入使用，拟以15万元变价处理，并已找到购买单位。此时，技术部门完成一项新品开发，并准备支出50万元购入设备当年投产。经化验，上述专用材料完全符合新产品使用，故不再对外处理，可使企业避免损失5万元，并且不需要再为新项目垫支流动资金。因此，在评价该项目时第一年的现金流出应按65万元计算。 ()
按照市价回购本公司股票，假设净资产收益率、市净率和市盈率不变，则回购会使每股净资产上升。 ()
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