Every year there are reports of people dying as the result of extremely hot weather. Many of the victims are old persons, whose hearts or breathing systems decline. But many die from lack of water.Water is necessary for life and good health. We often forget this fact when we think about the other building blocks of life such as vitamins, minerals and proteins. We can live for many days without eating, but two or three days without water usually leads to death.The human body may look solid, but most of it is water. New born babies are as much as 85% water. Women are about 65% water and men about 75%. Women usually have less water than men because women, in general, have more fat cells, and fat cells hold less water than other kinds of cells.Water does many different things to keep us healthy. It carries hormones, antibodies and foods through the body, and carries away waste materials. That is why different parts of the body contain different amounts of water. For example, blood is 83% water, muscles are 75% water, the brain is 74%, and bones are 25%.Water is also necessary for cooling the body under hot weather and when we are working hard or exercising, water carries body heat tO the surface of the skin, where the heat is lost through perspiration. Researchers say cool liquids cool us faster than warm liquids, because cold liquids take up more heat inside the body and carry it away faster. They say, however, that cold sweet drinks do not work well because the sugar slows the liquid from getting into the blood-stream.Researchers also note that fat ceils block body heat from escaping quickly. Fat cells under the skin act like warm clothing to keep body heat inside. This is why overweight people have a more easy time staying cool than thin people.The body loses water every day through perspiration and urine. If we lose too much, we will become sick. A 10% drop in body water can cause the blood system to fail. A 15%~20% drop usually leads to death. To replace what is lost, health experts say growing persons should drink about 2 liters of liquids each day, and more in hot weather. They say we can also get some of the water we need in the foods we eat. Most fruits and vegetables are more than 80% water. Meats are 50%-60% water. And even bread is about 33% water. Water may be one of the most simple of all chemical substances, but it is the most important substance that we put into our bodies. A 15%~20% drop in body water can cause the blood system to fail.
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A公司有关投资资料如下; (1)2009年1月1日,A公司支付价款955万元从活跃市场购入B公司当日发行的面值为1100万元、5年期的不可赎回债券,另支付交易费用5万元。该债券票面年利率为3%,每年年末付息,到期一次还本,实际年利率为6%。当日,A公司将其划分为持有至到期投资。 (2)2009年12月31日,A公司收到当期利息。当日,该项债券投资的公允价值为1000万元。 (3)20lO年12月31日,A公司收到当期利息。当日,该项债券投资的公允价值为1050万元。 (4)2011年1月5日,该项债券投资的公允价值为1060万元。因急需资金,A公司出售债券的50%,收到款项530万元存入银行;该债券剩余部分重分类为可供出售金融资产。 要求: 编制2011年该债券的相关会计分录。(答案中的金额单位用万元表示,计算结果保留两位小数)
Questions 17~20 are based on the following talk. You now have 20 seconds to read Questions 17~20.The human nose has given to the languages of the world many interesting expressions. Of course, this is not surprising. Without the nose, we could not breathe nor smell. It is a part of the face that gives a person special character. Cyrano de Bergerac said that a large nose showed a great man courageous, courteous, manly, and intellectual.A famous woman poet wished that she had two noses to smell a rose! Blaise Pascal, a French philosopher, made an interesting comment about Cleopatra’s nose. If it had been shorter, he said, it would have changed the whole face of the world!Historically, man’s nose has had a principal role in his imagination. Man has referred to the nose in many ways to express his emotions. Expressions concerning the nose refer to human weakness: anger, pride, jealousy and revenge.In English there are a number of phrases about the nose. For example, to hold up one’s nose expresses a basic human feeling—pride. People can hold up their noses at people, things, and places.The phrase, to be led around by the nose, shows man’s weakness. A person who is led around by the nose lets other people control him. On the other hand, a person who follows his nose lets his instinct guide him.For the human emotion of rejection, the phrase to have one’s nose put out of joint is very descriptive. The expression applies to persons who have been turned aside because of a rival. Their pride is hurt and they feel rejected. This expression is not new. It was used by Erasmus in 1542.This is only a sampling of expressions in English dealing with the nose. There are a number of others. However, it should be as plain as the nose on your face that the nose is more than an organ for breathing and smelling! What does "A person who is led around by the nose" mean().
A person who lets his instinct guide him.
B. A person who has no will of his own.
C. A person who is decisive.
D. A person who is full of imagination and creativity.
甲公司2009年至2015年发生有关经济业务: (1)2009年1月10日,甲公司销售一批商品给乙公司,贷款为2000万元(含增值税额)。合同约定,乙公司应于2009年4月10目前支付上述货款。由于资金周转困难,乙公司到期不能偿付货款。经协商,甲公司与乙公司达成如下债务重组协议:乙公司以一批产品和一台设备偿还全部债务。乙公司用于偿债的产品成本为432万元,市场价格和计税价格均为540万元,未计提存货跌价准备;用于偿债的设备原价为1800万元,已计提折旧720万元,已计提减值准备180万元,市场价格为769.23万元。债务重组日为2009年12月31日。甲公司和乙公司适用的增值税税率均为17%。假定不考虑除增值税以外的其他相关税费。接受的固定资产作为生产经营用设备,其进项税额可抵扣,预计该固定资产尚可使用6年,净残值为零,采用直线法摊销,此外接收的固定资产发生测试费用130.77万元并以银行存款支付。当日投入车间使用。甲公司对该项债权已计提坏账准备400万元。 (2)2011年12月31日,由于与该固定资产相关的经济因素发生不利变化,致使其发生减值,甲公司该项固定资产的公允价值减去处置费用后的净额为420万元,预计未来现金流量的现值为400万元。假定计提减值准备以后固定资产的预计使用年限和净残值不变。 (3)假设甲公司为使产品进一步满足市场需要,适应新技术的发展,2013年底决定从2013年12月31日起对该设备进行更新改造。 (4)2014年1月1日向银行专门借款500万元,期限为3年,年利率为12%,每年1月1日付息。 (5)除专门借款外,公司还动用了一笔于2013年12月1日借入的长期借款600万元,期限为5年,年利率为8%,每年12月1日付息。 (6)由于审批、办手续等原因,于2014年4月1日才开始动工兴建,工程建设期间的支出情况如下: 2014年4月1日:200万元; 2014年6月1日:100万元; 2014年7月1日:300万元; 2014年9月1日~12月31日由于施工质量问题工程停工4个月。 2015年1月1日:100万元; 2015年4月1日:50万元; 2015年7月1日:50万元。 工程于2015年9月30日完工,达到预定可使用状态,预计尚可使用年限10年,净残值为42.33万元。专门借款中未支出部分全部存入银行,假定月利率为0.5%。假定全年按照360天计算,每月按照30天计算。 要求: 计算2015年借款利息资本化金额,并编制与利息相关的会计分录。
Children who grip their pens too close to the writing point are likely to be at a disadvantage in examinations, (31) to the first serious investigation into the way in which writing technique can dramatically affect educational achievement.The survey of 643 children and adults, ranking from pre-school to 40-plus, also suggests (32) pen-holding techniques have deteriorated sharply over one generation, with teachers now paying far (33) attention to correct pen grip and handwriting style.Stephanie Thomas, a learning support teacher (34) findings have been published, was inspired to investigate this area (35) he noticed that those students who had the most trouble with spelling (36) had a poor pen grip. While Mr. Thomas could not establish a significant statistical link (37) pen-holding style and accuracy in spelling, he (38) find huge differences in technique between the young children and the mature adults, and a definite (39) between near-point gripping and slow, illegible writing.People who (40) their pens at the writing point also show other characteristics (41) inhibit learning, (42) as poor posture, leaning too (43) to the desk, using four fingers to grip the pen (44) than three, and clumsy positioning of the thumb (which can obscure (45) is being written).Mr. Thomas believes that the (46) between elder and younger writers is (47) too dramatic to be accounted for simply by the possibility that people get better at writing as they grow (48) . He attributes it to a failure to teach the most effective methods, pointing out that the differences between (49) groups coincides with the abandonment of formal handwriting instruction in classrooms in the sixties. "The 30-year-old showed a huge diversity of grips, (50) the over 40s group all had a uniform ’tripod’ grip. \ 49().